Accounting and Business Economics (eBook, PDF)

Insights from National Traditions
Redaktion: Biondi, Yuri; Zambon, Stefano

• Format: PDF

Produktbeschreibung

The recent financial crisis 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.

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Produktdetails

• Verlag: Taylor & Francis
• Seitenzahl: 536
• Erscheinungstermin: 2. April 2013
• Englisch
• ISBN-13: 9781136209017
• Artikelnr.: 38404260

Autorenporträt

Yuri Biondi is tenured research fellow at the CNRS, appointed to the ESCP Europe in Paris. His research interests include theory, accounting and financial regulation, as well as the relations between economy, accounting, and finance in business and non-business entities. He is co-editor of The Firm as an Entity: Implications for Economics, Accounting, and Law (Routledge, 2007). Stefano Zambon is chair of accounting and business economics at the University of Ferrara, and a visiting scholar at London Business School; ESCP, HEC, and CNAM in Paris; the Universities of Reading, Melbourne, Boston, Metz, Canterbury (NZ), Waseda (Tokyo), Bolzano/Bozen, and the Stern School of Business (NYU). He is a leading scholar of accounting and business economics in Europe and author of Locating Accounting in its National Context: The Case of Italy (2002).

Inhaltsangabe

Part I: Introduction 1. The Genesis of an Academic Discipline: Accounting
Theories of the First Half of the Twentieth Century Richard Mattessich
Part II: At the Roots of National Traditions of Accounting and Business
Economics 2. Accounting and the Business Economics Tradition in Germany
Walther Busse von Colbe and Rolf U. Fuelbier 3. Accounting and Economia
Aziendale in Italy, 1911 Afterward Arnaldo Canziani 4. The Accounting and
Business Economics Traditions in Japan Masatoshi Kuroda and Ellie Okada 5.
Accounting and Business Economics in the Netherlands Kees Camfferman 6.
Development of Accounting and Business Economics in Finland: From a
Practical Discipline to a Scientific Subject and Field of Research Salme
Näsi and Juha Näsi 7. Accounting and Business Economics. Traditions in
Sweden: A Pragmatic View Sten Jönsson 8. Accounting and Business Economics
in Denmark Anne Loft, Jan Mouritsen, and Carsten Rohde 9. Accounting and
Business Economics: Emergence and Consolidation as Autonomous Disciplines
in Spain Vincente Montesinos 10. The Three Main Schools of the French
Financial Accounting Doctrine: A Historical Survey Jacques Richard 11.
Accounting and the Absence of a Business Economics Tradition in the United
Kingdom Christopher Napier 12. Developments in Accounting and Business
Economic Thought: Evidence from the United States Garen Markarian Part III:
Comparative Analyses, Insights and Implications for Accounting and Business
Economics 13. Insights on German Accounting Theory Michael Hommel and
Stefanie Schmitz 14. Accounting, Economics and Law of the Enterprise
Entity: A.C. Littleton and the German-American Connection Yuri Biondi 15.
Accounting Relativism: The Unstable Relationship Between Income Measurement
and Theories of the Firm: The Case of the Traditions of Italy and the
United States Stefano Zambon and Luca Zan 16. Accounting and Business
Economics Traditions in Italy Enrico Vigano 17. Portuguese and Spanish
Languages Traditions Esteban Hernandez Esteve 18. Accounting and Business
Economics: Understanding the Past to Face the Present and Prepare the
Future Stefano Zambon