This paper aims to draw on a family business perspective to explore the historic accounting records of an Italian liquorice juice business. The applicability of the three-circle model of family business systems to such an historic context is examined.,Using archival records, the Cassa accounting book of the business is studied. Its transactions are examined to distinguish family and business items over the period from 1875 to 1920.,Through an analysis of the accounting records, the family, ownership and business systems are shown to overlap more than typically expected in a contemporary setting.,Contemporary literature suggests the three-circle model of a family business is relatively static, but it has not been applied to an historic context. This study suggests that the model can be applied in historic studies, but it is not static over time with its elements needing refinement.

中文翻译：

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家庭和企业重叠的会计处理

本文旨在从家族企业的角度探索一家意大利甘草汁企业的历史会计记录。考察了家族企业系统的三环模型在这样一个历史背景下的适用性。,利用档案记录,研究了企业的卡萨会计账簿。检查其交易以区分 1875 年至 1920 年期间的家族和企业项目。,通过对会计记录的分析，显示家族、所有权和企业系统在当代环境中的重叠比通常预期的要多。,当代文献表明家族企业的三圈模型相对静态，但尚未应用于历史背景。这项研究表明该模型可以应用于历史研究，