... that was established in Venice in 1581 and operated until the end of the 18th century. Design/methodology/approach The research design offers a critical longitudinal explanation of the emergence of the Collegio dei Rasonati as a professional body in the context of Venetian society by relying on the social closure...

... The paper challenges the use of the concepts of monopoly, social closure, collective social mobility and the quest for status as applied to the history of accountancy. The arguments are made on both empirical and theoretical grounds. Findings The use of the concept of monopoly is not justified...