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Books > History > History of specific subjects > Economic history
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The History and Tradition of Accounting in Italy (Hardcover)
Loot Price: R3,954
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The History and Tradition of Accounting in Italy (Hardcover)
Series: Routledge Studies in Accounting
Expected to ship within 12 - 17 working days
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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.
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