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Author: David Alexander
Publisher: Routledge
ISBN: 131720655X
Category : Business & Economics
Languages : en
Pages : 437
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Book 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.
Author: David Alexander
Publisher: Routledge
ISBN: 131720655X
Category : Business & Economics
Languages : en
Pages : 437
Get Book Here
Book 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.
Author: Boston Public Library
Publisher:
ISBN:
Category :
Languages : en
Pages : 502
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Book Description
Author: Boston Public Library
Publisher:
ISBN:
Category : Boston (Mass.)
Languages : en
Pages : 486
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Book Description
Author: Yuri Biondi
Publisher: Routledge
ISBN: 041588702X
Category : Business & Economics
Languages : en
Pages : 531
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Book Description
The recent financial crisis has sparked debates surrounding the nature and role of accounting in informing capital markets and regulatory bodies about the financial performance and position of a firm. These debates have drawn attention to the broader implications of accounting for the economy and society. Accounting and Business Economics brings together leading international scholars to examine the current state of accounting theory and its fundamental connection with the economics and finance of firms, viewing the business entity from not only accounting, but also national, economic, social, political, juridical, anthropological, and moral points of view.
Author: New York Public Library
Publisher:
ISBN:
Category : Bibliography
Languages : en
Pages : 510
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Book Description
Includes its Report, 1896-19 .
Author: Velia Gabriella Cenciarelli
Publisher: FrancoAngeli
ISBN: 8835167132
Category : Business & Economics
Languages : en
Pages : 139
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Book Description
365.1324
Author: Richard Mattessich
Publisher: Routledge
ISBN: 1135980586
Category : Business & Economics
Languages : en
Pages : 630
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Book Description
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: Nicola Rossi
Publisher: Springer Nature
ISBN: 3031672712
Category :
Languages : en
Pages : 337
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Book Description
Author: J. R. Edwards
Publisher: Routledge
ISBN: 1134707029
Category : Business & Economics
Languages : en
Pages : 441
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Book Description
When originally published in 1994 this volume was the first international review of accounting theory to focus on the contributions of its leading thinkers. Very few attempts had been made, in the accounting literature, to assess the contribution of the theorists who have had such an important influence on the direction of research and practice. Written by experts the studies in this volume provide a unique guide to the development of accounting theory and practice in regions as diverse as the USA, Japan and Europe.
Author: Paul Furlong
Publisher: Routledge
ISBN: 1134979827
Category : Political Science
Languages : en
Pages : 304
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Book Description
Paul Furlong presents an introduction to Italian politics and policy-making, considering in detail the way in which Italy's recent history has affected its course of political and economic development. He looks at the policy process through the 1980s, analysing the practical results of the policy-making process in key areas, such as industry and the economy. He goes on to discuss the party-political and governmental developments of the 1990s. The book is designed throughout to illuminate the Italian case by applying a comparative framework. Italy has often been treated as an exception to any rule of Western European politics; there are, however, many features that the country holds in common with its EC neighbours.
