Home » History and Tradition of Accounting in Italy
Product Image

History and Tradition of Accounting in Italy

€173.60
Quantity:
Ships in 10-20 days
Delivery/Collection within 10-20 working days
Shipping & Delivery
accounting history
accounting regulation & reporting
Adele Caldarelli
advanced financial reporting theory
Alessandra Tafuro
Alessandro Lai
Antonella Paolini
Antonio Costa
Asset Valuation
Besta's Approach
Besta's Contributions
Besta's Theory
Besta’s Approach
Besta’s Contributions
Besta’s Theory
business entity survival
Capital Maintenance
Category=KFCF
Category=KJC
Company's Tangible Assets
Company’s Tangible Assets
Consolidated Financial Reporting
Consumable Income
De Gobbis
De Minico
Double Entry
Double Entry Bookkeeping
Double Entry Bookkeeping Methods
Economia Aziendale
Economia Aziendale theory
Enrico Gonnella
eq_bestseller
eq_business-finance-law
eq_isMigrated=1
eq_isMigrated=2
eq_nobargain
eq_non-fiction
European Accounting Directives
Fabio Besta
Financial Reporting
financial statement analysis
Financial Statements
Fourth EU Directive
Francesca Imperiale
Francesco Giaccari
Future Replacement Costs
General Valuation Rules
Gino Zappa
Giuseppe Cerboni
goodwill measurement
Income measurement
Italian Accounting
Italian accounting thought
Italian accounting tradition
Luca Fornaciari
Luciano D'Amico
Maffeo Pantaleoni
Michela Soverchia
Normal Income
Paolo Andrei
patrimonialist valuation
Pierluca Di Cagno
Public Administration
Riccardo Palumbo
Riccardo Vigano
Roberta Fasiello
Roberto Di Pietra
Sara Saggese
Silvano Corbella
Stefano Adamo
Stefano Azzali
Stefano Coronella
Superiore Di
Young Man
Zappa's Theorization
Zappa’s Theorization

Product details

  • ISBN 9781138671508
  • Weight: 453g
  • Dimensions: 156 x 234mm
  • Publication Date: 19 Jun 2017
  • Publisher: Taylor & Francis Ltd
  • Publication City/Country: GB
  • Product Form: Hardback
Secure checkout Fast Shipping Easy returns
Description

Italian accounting has a long and honourable tradition of theoretical and applied analysis of the accounting and reporting function, perceived and defined much more broadly than in the Anglo-Saxon tradition. The high point of this perhaps, is the creation of what is known as Economia Aziendale (EA). The antecedents, genesis and later developments are presented here in detail by highly knowledgeable specialists in the field.

EA takes as a prerequisite the necessity of the business (entity/azienda) to ensure its own long-run survival. This requires that the necessary resources are retained and preserved, so operating capital maintenance, by definition future-oriented, is essential. It requires a focus on the particular business organization, entity-specific and consistent with today's notion of the business model. Entity-specific information relevant to current and future cash flows is a necessary pre-requisite for ensuring long-run survival, which historical cost accounting, or fair value (being market-specific not entity-specific) satisfactorily achieve.

Flexibility of valuation and of reporting, always relevant to the specific asset at the specific time in the specific place, is a necessary condition for effective management. This is exactly the focus of EA and its analysis and tradition. Scholars and advanced students of international regulation and accounting, as well as accounting history, will find this an invaluable guide to a vibrant, scholarly tradition of great practical relevance today.
About
David Alexander is Emeritus Professor of Accounting, Department of Accounting, Business School, University of Birmingham, England, and author of many articles, and several textbooks, in the field of international accounting and its theories and regulation. Stefano Adamo is Full Professor of Accounting, Business Administration and Business Management, Department of Economics, Management, Mathematics and Statistics, University of Salento, Italy, and author of many articles and textbooks in the field of financial accounting and regulation. Roberto Di Pietra is Full Professor of Accounting, Business Administration and Business Management, Department of Business and Law, University of Siena, Italy, pro tempore President of the Italian Society of Accounting History (Società Italiana di Storia della Ragioneria, SISR) and author of many articles and textbooks in the field of financial accounting and accounting history. Roberta Fasiello is Associate Professor of Accounting, Business Administration and Business Management, Department of Economics, Management, Mathematics and Statistics, University of Salento, Italy, and an emerging expert in theoretical and international aspects of financial accounting and reporting.