About this item
There has always been frustration amongst Italian accounting academics that their tradition of Economia Aziendale (loosely translates as "accounting entity")remains largely unknown outside Italy. Whether for cultural or simply linguistic reasons, there has been something of an isolationist spirit amongst both academics and practitioners.
Despite the advent of International Accounting Standards, and European Union Directives, the tradition of Economia Aziendale is still very much alive, studied, and debated in Italy. The Italian accounting world is trying to reconcile the differences between strong traditions both theoretical and professional. More significantly, there are important lessons to be learned from the Italian tradition of rigorous thinking and analysis, which are highly relevant to major unresolved issues of international accounting regulation, measurement and reporting.
Providing a unique and rigorous examination, this book emphasizes the very real relevance of the Economia Aziendale tradition to the understanding, and perhaps the improvement, of future theoretical development and practical regulation in the Anglo-Saxon and international contexts. 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.