The History and Tradition of Accounting in Italy
Herausgeber: Alexander, David; Pietra, Roberto; Adamo, Stefano
The History and Tradition of Accounting in Italy
Herausgeber: Alexander, David; Pietra, Roberto; Adamo, Stefano
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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 developmen
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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 developmen
Produktdetails
- Produktdetails
- Verlag: Routledge
- Seitenzahl: 246
- Erscheinungstermin: 12. Dezember 2019
- Englisch
- Abmessung: 231mm x 157mm x 20mm
- Gewicht: 386g
- ISBN-13: 9780367877675
- ISBN-10: 0367877678
- Artikelnr.: 58441598
- Verlag: Routledge
- Seitenzahl: 246
- Erscheinungstermin: 12. Dezember 2019
- Englisch
- Abmessung: 231mm x 157mm x 20mm
- Gewicht: 386g
- ISBN-13: 9780367877675
- ISBN-10: 0367877678
- Artikelnr.: 58441598
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.
Introduction
Stefano Adamo, David Alexander, Roberto Di Pietra and Roberta Fasiello
1 The contribution of Maffeo Pantaleoni in the field of financial valuation
Luciano D'Amico and Riccardo Palumbo
2 Fabio Besta: financial valuations at the beginning of the twentieth
century in Italy
Antonella Paolini and Michela Soverchia
3 Financial valuations in the Italian patrimonialist tradition
Stefano Coronella
4 Income measurement and asset valuation under Zappa's theory
David Alexander, Roberta Fasiello and Francesco Giaccari
5 The "functional value" (valore funzionale) in the Tuscan School of
"Economia Aziendale": the contribution of Alberto Ceccherelli and Egidio
Giannessi to financial valuation theory
Enrico Gonnella
6 The financial statements in Aldo Amaduzzi's thought
Antonio Costa and Alessandra Tafuro
7 The contribution of Lino Azzini to Financial Accounting and Group
Accounting in Italy
Stefano Azzali and Luca Fornaciari
8 The contributions of Carlo Masini to accounting theories
Paolo Andrei and Silvano Corbella
9 Financial valuations in Domenico Amodeo's thought
Sara Saggese, Adele Caldarelli and Riccardo Viganò
10 Paolo Emilio Cassandro and the rational valuations
Stefano Adamo, Pierluca Di Cagno and Francesca Imperiale
11 Insights into the notion of goodwill from the Italian theoretical
contribution
Roberto Di Pietra
12 "Consumable income" according to Edoardo Ardemani's thought
Alessandro Lai
Stefano Adamo, David Alexander, Roberto Di Pietra and Roberta Fasiello
1 The contribution of Maffeo Pantaleoni in the field of financial valuation
Luciano D'Amico and Riccardo Palumbo
2 Fabio Besta: financial valuations at the beginning of the twentieth
century in Italy
Antonella Paolini and Michela Soverchia
3 Financial valuations in the Italian patrimonialist tradition
Stefano Coronella
4 Income measurement and asset valuation under Zappa's theory
David Alexander, Roberta Fasiello and Francesco Giaccari
5 The "functional value" (valore funzionale) in the Tuscan School of
"Economia Aziendale": the contribution of Alberto Ceccherelli and Egidio
Giannessi to financial valuation theory
Enrico Gonnella
6 The financial statements in Aldo Amaduzzi's thought
Antonio Costa and Alessandra Tafuro
7 The contribution of Lino Azzini to Financial Accounting and Group
Accounting in Italy
Stefano Azzali and Luca Fornaciari
8 The contributions of Carlo Masini to accounting theories
Paolo Andrei and Silvano Corbella
9 Financial valuations in Domenico Amodeo's thought
Sara Saggese, Adele Caldarelli and Riccardo Viganò
10 Paolo Emilio Cassandro and the rational valuations
Stefano Adamo, Pierluca Di Cagno and Francesca Imperiale
11 Insights into the notion of goodwill from the Italian theoretical
contribution
Roberto Di Pietra
12 "Consumable income" according to Edoardo Ardemani's thought
Alessandro Lai
Introduction
Stefano Adamo, David Alexander, Roberto Di Pietra and Roberta Fasiello
1 The contribution of Maffeo Pantaleoni in the field of financial valuation
Luciano D'Amico and Riccardo Palumbo
2 Fabio Besta: financial valuations at the beginning of the twentieth
century in Italy
Antonella Paolini and Michela Soverchia
3 Financial valuations in the Italian patrimonialist tradition
Stefano Coronella
4 Income measurement and asset valuation under Zappa's theory
David Alexander, Roberta Fasiello and Francesco Giaccari
5 The "functional value" (valore funzionale) in the Tuscan School of
"Economia Aziendale": the contribution of Alberto Ceccherelli and Egidio
Giannessi to financial valuation theory
Enrico Gonnella
6 The financial statements in Aldo Amaduzzi's thought
Antonio Costa and Alessandra Tafuro
7 The contribution of Lino Azzini to Financial Accounting and Group
Accounting in Italy
Stefano Azzali and Luca Fornaciari
8 The contributions of Carlo Masini to accounting theories
Paolo Andrei and Silvano Corbella
9 Financial valuations in Domenico Amodeo's thought
Sara Saggese, Adele Caldarelli and Riccardo Viganò
10 Paolo Emilio Cassandro and the rational valuations
Stefano Adamo, Pierluca Di Cagno and Francesca Imperiale
11 Insights into the notion of goodwill from the Italian theoretical
contribution
Roberto Di Pietra
12 "Consumable income" according to Edoardo Ardemani's thought
Alessandro Lai
Stefano Adamo, David Alexander, Roberto Di Pietra and Roberta Fasiello
1 The contribution of Maffeo Pantaleoni in the field of financial valuation
Luciano D'Amico and Riccardo Palumbo
2 Fabio Besta: financial valuations at the beginning of the twentieth
century in Italy
Antonella Paolini and Michela Soverchia
3 Financial valuations in the Italian patrimonialist tradition
Stefano Coronella
4 Income measurement and asset valuation under Zappa's theory
David Alexander, Roberta Fasiello and Francesco Giaccari
5 The "functional value" (valore funzionale) in the Tuscan School of
"Economia Aziendale": the contribution of Alberto Ceccherelli and Egidio
Giannessi to financial valuation theory
Enrico Gonnella
6 The financial statements in Aldo Amaduzzi's thought
Antonio Costa and Alessandra Tafuro
7 The contribution of Lino Azzini to Financial Accounting and Group
Accounting in Italy
Stefano Azzali and Luca Fornaciari
8 The contributions of Carlo Masini to accounting theories
Paolo Andrei and Silvano Corbella
9 Financial valuations in Domenico Amodeo's thought
Sara Saggese, Adele Caldarelli and Riccardo Viganò
10 Paolo Emilio Cassandro and the rational valuations
Stefano Adamo, Pierluca Di Cagno and Francesca Imperiale
11 Insights into the notion of goodwill from the Italian theoretical
contribution
Roberto Di Pietra
12 "Consumable income" according to Edoardo Ardemani's thought
Alessandro Lai