sisr Società Italiana di Storia della Ragioneria

The Italian Society of Accounting History was founded under the auspices of the “Comité International des Historiens de la Comptabilité” (Belgium), the “Institut Francais des Historiens Comptables” (France), the “Accounting History Society” (United Kingdom), the “Academy of Accounting Historians” (USA) and the “Accounting History Association” (Japan), at the IV International Congress of Accounting History, held in Pisa in August 1984. It is based in Pisa ([1]).

The association was designed to promote the study and research of Accounting History, begin researching, preserving, publishing and illustrating historical material, share the knowledge of Accounting History, and organise congresses and conferences. The Italian Society of Accounting History is a non-political no-profit association ([2]).

The “Society’s” logo makes use of the more evocative symbols taken from the “manifesto” of the 1984 Pisa Convention: the medieval R in Ratio, which means the reason, the account, the balance, in a single word Accounting in its ancient and noble expression “the art of bookkeeping ”; the temple, symbol of human creations that survive History, the foundation of that classical culture from which no self-respecting science should ever detach itself; the nautilus section, a graphic representation of the Fibonacci sequence of numbers founded on the “golden ratio”, symbol of “divine proportion”.

([1]) Article 1 of the 1993 Statute.

([2]) Article 2 of the 1993 Statute.