Biographical research has attracted a significant level of interest from the accounting history community. Nevertheless, most of these studies are focused on documenting the life and work of renowned accounting scholars and practitioners. This study seeks to investigate the work of an author who is yet to attract the attention of the international community, Tommaso Zerbi, in close connection with the social and academic context in which this work was developed. The study emphasises the political and militant role that accounting history may play in academic communities by showing how accounting history research is not necessarily a value-free endeavour in the generation of new knowledge but can be enlisted in ensuring the success of a specific understanding of accounting systems in the context of academic struggles. Although mainly aiming at contributing to a national debate, the originality and value of Zerbi’s work ended up offering a significant contribution to the international debate on the origin of double-entry bookkeeping.

中文翻译：

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在会计系统的竞争愿景之间的竞争中纳入会计历史：Tommaso Zerbi 和复式记账的起源

传记研究引起了会计史界的极大兴趣。尽管如此，这些研究大多集中在记录著名会计学者和从业者的生活和工作上。本研究旨在调查尚未引起国际社会关注的作者 Tommaso Zerbi 的工作，并与开展这项工作的社会和学术背景密切相关。该研究强调了会计史在学术界可能发挥的政治和激进作用，展示了会计史研究如何不一定是产生新知识的无价值努力，但可以用于确保对会计的特定理解的成功学术斗争背景下的制度。