The History and Tradition of Accounting in Italy

David Alexander, Stefano Adamo, Roberto Pietra, Roberta Fasiello (Herausgeber)

Buch | Hardcover

254 Seiten

2017
Routledge (Verlag)
978-1-138-67150-8 (ISBN)

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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 developments are presented here in detail by highly knowledgeable specialists in the field.

EA takes as a prerequisite the necessity of the business (entity/azienda) to ensure its own long-run survival. This requires that the necessary resources are retained and preserved, so operating capital maintenance, by definition future-oriented, is essential. It requires a focus on the particular business organization, entity-specific and consistent with today's notion of the business model. Entity-specific information relevant to current and future cash flows is a necessary pre-requisite for ensuring long-run survival, which historical cost accounting, or fair value (being market-specific not entity-specific) satisfactorily achieve.

Flexibility of valuation and of reporting, always relevant to the specific asset at the specific time in the specific place, is a necessary condition for effective management. This is exactly the focus of EA and its analysis and tradition. 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 of great practical relevance today.

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

Erscheinungsdatum	01.07.2017
Reihe/Serie	Routledge Studies in Accounting
Zusatzinfo	5 Tables, black and white; 2 Line drawings, black and white; 2 Illustrations, black and white
Verlagsort	London
Sprache	englisch
Maße	156 x 234 mm
Gewicht	453 g
Themenwelt	Geschichte ► Teilgebiete der Geschichte ► Wirtschaftsgeschichte
Themenwelt	Wirtschaft ► Betriebswirtschaft / Management ► Rechnungswesen / Bilanzen
ISBN-10	1-138-67150-9 / 1138671509
ISBN-13	978-1-138-67150-8 / 9781138671508
Zustand	Neuware