The History And Tradition Of Accounting In Italy PDF Download
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Author | : David Alexander |
Publisher | : Taylor & Francis |
Total Pages | : 246 |
Release | : 2017-07-06 |
Genre | : Business & Economics |
ISBN | : 1317206568 |
Download The History and Tradition of Accounting in Italy Book in PDF, ePub and Kindle
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.
Author | : Luca Zan |
Publisher | : |
Total Pages | : 31 |
Release | : 1993 |
Genre | : |
ISBN | : |
Download Towards a History of Accounting Histories Book in PDF, ePub and Kindle
Author | : Michele Bigoni |
Publisher | : Routledge |
Total Pages | : 304 |
Release | : 2017-10-02 |
Genre | : Business & Economics |
ISBN | : 135167501X |
Download The Italian and Iberian Influence in Accounting History Book in PDF, ePub and Kindle
The Italian and Iberian Influence in Accounting History provides compelling evidence of how accounting, when conceived of as a technology rather than simply as a tool to increase efficiency, can work as a means to sustain power relations in different sites, such as the Church, the State or the factory. This book, drawing upon the growing body of work which focuses on Italy and the Iberian Peninsula, demonstrates how accounting practices were effective in the subjugation of single individuals or entire populations, whether Roman Catholic priests, State functionaries, inhabitants of conquered lands or workers. The effectiveness of accounting as a tool of power is linked to its neutral and technical appearance, which makes it difficult for those oppressed and controlled by its practices to oppose it. Its adaptability to different organizational contexts, as documented in The Italian and Iberian Influence in Accounting History, makes it a valuable tool for sustaining existing power relations and reproducing inequalities and exploitation. The Italian and Iberian Influence in Accounting History is vital reading for academics and researchers in the fields of accounting, accounting history, political management and sociology and European history.
Author | : Luca Zan |
Publisher | : |
Total Pages | : 31 |
Release | : 1993 |
Genre | : Accounting |
ISBN | : |
Download Toward a History of Accounting Histories Book in PDF, ePub and Kindle
Author | : Massimo Sargiacomo |
Publisher | : Routledge |
Total Pages | : 426 |
Release | : 2016-03-02 |
Genre | : Business & Economics |
ISBN | : 131722843X |
Download Accounting and Food Book in PDF, ePub and Kindle
The interrelations between accounting and food have been hitherto neglected at an international level. This regret is particularly meaningful with regards to Italy, where 'Food', besides being a physiological need to satisfy, is one of the main pillars of the 'Made in Italy' Industry, and the so-called Italian life-style, which has become a part of the popular culture. Accounting and Food seeks to explore the accounting, business and financial history of some of the most prestigious Italian food producers. Moreover, given that "Food" has been at the center of production and trade throughout the history of mankind, food production and commerce will be investigated from the critical angles of accounting, accountants and merchants. Relatedly, the interconnected history of the Food fairs and expositions of the major Italian trade centers will be also unveiled. Accounting and Food examines the role of accounting, accountants and merchants in food production and international trade (e.g., grain, wine, etc...) as well as considering the history of food producers, paying particular attention to the role played by women entrepreneurs over time. Finally the book explores the interrelations of accounting, food and state, local authorities and social institutions, in particular in so far these latter institutions were involved in the Political economy, regulation, allocation and distribution of food to populations and societies. Accounting and Food will be of particular interest to researches and scholars in the field of accounting history but also to those working in the areas of regional development, regional economics, food and sociology and other related disciplines.
Author | : Luca Zan |
Publisher | : |
Total Pages | : |
Release | : 2008 |
Genre | : |
ISBN | : |
Download Toward a History of Accounting Histories Book in PDF, ePub and Kindle
In recent years there has been increasing recognition of the marked national differences in approaches to accounting. What is less clearly appreciated is how accounting historiography is also fragmented into different national traditions, with diverse patterns and frameworks for reconstructing and interpreting accounting's evolution. The prominence given to accounting theory and practice may vary in different historical periods, not least in terms of the emphasis given to the contribution of different scholars and schools of thought in the evolution of accounting theory. This article concentrates on the Italian tradition of accounting from the time of Paciolo, and on how Italian accounting historiography has depicted the evolution of this tradition; it critically questions the periodization generally adopted, the interpretations made of the relative roles played by non-Italians and Italians in the evolution of accounting ideas down to the mid nineteenth century, and the ways in which the contributions of more recent authors and schools of thought have been variously evaluated. It suggests that the emergence of national idiosyncrasies in accounting historiography may be seen as part of a wider process of institutionalization, and the creation of modern disciplinary identities and practices.
Author | : Peter Astbury Brunt |
Publisher | : |
Total Pages | : 90 |
Release | : 1975 |
Genre | : |
ISBN | : |
Download Res Gestae Divi Augusti Book in PDF, ePub and Kindle
Author | : Stefano Zambon |
Publisher | : FrancoAngeli |
Total Pages | : 244 |
Release | : 2002 |
Genre | : Business & Economics |
ISBN | : 9788846439543 |
Download Locating Accounting in Its National Context Book in PDF, ePub and Kindle
Author | : Richard Mattessich |
Publisher | : Routledge |
Total Pages | : 640 |
Release | : 2007-11-15 |
Genre | : Business & Economics |
ISBN | : 1135980586 |
Download Two Hundred Years of Accounting Research Book in PDF, ePub and Kindle
This is the first and only book to offer a comprehensive survey of accounting research on a broad international scale for the last two centuries. Its main emphasis is on accounting research in the English, German, Italian, French and Spanish language areas; it also contains chapters dealing with research in Finland, the Netherlands, Scand
Author | : Gary J. Previts |
Publisher | : Emerald Group Publishing |
Total Pages | : 315 |
Release | : 2010-12-20 |
Genre | : Business & Economics |
ISBN | : 0857246712 |
Download Global History of Accounting, Financial Reporting and Public Policy Book in PDF, ePub and Kindle
Covers the evolution of accounting, financial reporting and related institutions for major economies in the world. This title addresses ten European economies, including France, Germany, Italy and the UK as well as the Netherlands, Belgium, Spain, Poland, Sweden, and Switzerland.