The History and Tradition of Accounting in Italy

ISBN-13: 9780367877675 / Angielski / Miękka / 2019 / 246 str.

David Alexander; Stefano Adamo; Roberto Pietra

Opis

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

Spis treści

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

O autorze

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.