ABSTRACT
This study analyzes the evolution of paradigms in scientific accounting related to innovative actions taken in Italy between 1840 and 1900. Specifically, it investigates the transition between two opposing schools of thought during this period: the Tuscan School (antecedent-concomitant paradigm) and the Venetian School (concomitant-next paradigm). To explore this transition, the Kuhnian epistemological model is applied to examine Vincenzo Gitti’s contributions to accounting. Gitti, a scholar associated with both the Tuscan and Venetian Schools, played a significant role in shaping their respective paradigms. The findings reveal a complex transition process influenced by a company’s Gestalt perspective, its components, and accounting methods, which are divided between the old and new paradigms. Nonetheless, there is a discernible tendency toward the new paradigm of the Venetian School.
