Summa DB: A research note about an Italian accounting history database

Abstract

This paper details the preparation, structure, uses and availability of a database (known as Summa DB) which collects and codifies many aspects of the accounting history literature contributed by Italian authors. There are a total of 1,253 units of analysis: 1,197 Italian language publications printed from 1861 to 2010, and 56 international articles and books printed from 1976 to 2010. For each publication, the data collected includes the date and type of publication, the period studied, the accounting history field, sources of data, the affiliations of the authors, and the accounting methods examined. The aim of this paper is to show how Summa DB can provide researchers with multidimensional data which can assist in solving some problems emerging from applying the “Comparative International Accounting History” (CIAH) perspective.