The History and Tradition of Accounting in Italy (Hardback) book cover

The History and Tradition of Accounting in Italy

Edited by David Alexander, Stefano Adamo, Roberto Di Pietra, Roberta Fasiello

© 2017 – Routledge

246 pages | 2 B/W Illus.

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Hardback: 9781138671508
pub: 2017-06-19
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Description

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.

Table of Contents

Table of Contents

Introduction

Chapter 1- The Contribution of Maffeo Pantaleoni in the Field of Financial Valuation

Luciano D’Amico and Riccardo Palumbo.

Chapter 2- Fabio Besta: financial valuations at the beginning of the twentieth century in Italy Antonella Paolini and Michela Soverchia.

Chapter 3- Financial valuations in the Italian patrimonialist tradition

Stefano Coronella

Chapter 4- Income measurement and asset valuation under Zappa’s theory

David Alexander, Roberta Fasiello and Francesco Giaccari.

Chapter 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.

Chapter 6- The Financial Statements in Aldo Amaduzzi’s Thought

Antonio Costa and Alessandra Tafuro.

Chapter 7- The contribution of Lino Azzini to Financial Accounting and Group Accounting in Italy

Stefano Azzali andLuca Fornaciari.

Chapter 8- The Contributions of Carlo Masini to Accounting Theories

Paolo Andrei and Silvano Corbella.

Chapter 9- Financial Valuations in Domenico Amodeo’s Thought

Sara Saggese, Adele Caldarelli and Riccardo Viganò.

Chapter 10- Paolo Emilio Cassandro and the Rational Valuations

Stefano Adamo, Pierluca Di Cagno and Francesca Imperiale.

Chapter 11- Insights into the notion of Goodwill from the Italian Theoretical Contribution

Roberto Di Pietra.

Chapter 12-"Consumable income" according to Edoardo Ardemani’s thought

Alessandro Lai

About the Editors

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.

About the Series

Routledge Studies in Accounting

This series explores the roles of Accounting and Accounting theory in the modern world. The series examines research in accounting thought, practice, auditing, principles and ethics as well as international standards and regulation setting. Examining private, public and non-profit sectors, Routledge Studies in Accounting, seeks to advance the scholarly debate by providing cutting edge and insightful research

Learn more…

Subject Categories

BISAC Subject Codes/Headings:
BUS000000
BUSINESS & ECONOMICS / General
BUS001010
BUSINESS & ECONOMICS / Accounting / Financial
BUS001030
BUSINESS & ECONOMICS / International / Accounting
BUS001050
BUSINESS & ECONOMICS / Accounting / Standards (GAAP, IFRS, etc.)
BUS077000
BUSINESS & ECONOMICS / Corporate & Business History