Add to ORKGThis paper attempts to outline the important shift that Italy faced at the beginning of the XX century in the accounting theory field. We refer in particular to the new approach that saw the 'flow' as main category to be explored instead of the old approach that saw the 'stock' as main object to be investigated
This article thinks back to the fundamental steps of the reform process of Italian public accounting...
Despite the attention given by the international literature to the Italian accounting scholars, mana...
The relationship between literature/theory and practice in accounting is not well understood, especi...
This paper attempts to outline the important shift that Italy faced at the beginning of the XX centu...
The paper highlights the changes which are occurring in accounting regulation and in the accounting...
The main subject of the paper is the theory of accounting measurements as observed from a historical...
The main subject of this paper is the theory of accounting valuations as observed from a historical ...
In recent years there has been increasing recognition of the marked national differences in approach...
Despite its crucial role for a practically oriented discipline such as accounting, the relationship ...
During 20s and 30s Italian Accounting encountered a major transformation, mainly due to Gino Zappa. ...
Despite its crucial role for a practically oriented discipline such as accounting, the relationship ...
The first decades of the twentieth century were years of innovation for Italian accounting theory: a...
Accounting research has a speculative and normative tradition. Starting at the beginning of the 1970...
Despite the attention given by international literature to Italian accounting scholars, management r...
The paper analyses the theory of financial accounting measurement as developed by some masters of It...
This article thinks back to the fundamental steps of the reform process of Italian public accounting...
Despite the attention given by the international literature to the Italian accounting scholars, mana...
The relationship between literature/theory and practice in accounting is not well understood, especi...
This paper attempts to outline the important shift that Italy faced at the beginning of the XX centu...
The paper highlights the changes which are occurring in accounting regulation and in the accounting...
The main subject of the paper is the theory of accounting measurements as observed from a historical...
The main subject of this paper is the theory of accounting valuations as observed from a historical ...
In recent years there has been increasing recognition of the marked national differences in approach...
Despite its crucial role for a practically oriented discipline such as accounting, the relationship ...
During 20s and 30s Italian Accounting encountered a major transformation, mainly due to Gino Zappa. ...
Despite its crucial role for a practically oriented discipline such as accounting, the relationship ...
The first decades of the twentieth century were years of innovation for Italian accounting theory: a...
Accounting research has a speculative and normative tradition. Starting at the beginning of the 1970...
Despite the attention given by international literature to Italian accounting scholars, management r...
The paper analyses the theory of financial accounting measurement as developed by some masters of It...
This article thinks back to the fundamental steps of the reform process of Italian public accounting...
Despite the attention given by the international literature to the Italian accounting scholars, mana...
The relationship between literature/theory and practice in accounting is not well understood, especi...