Transcription of Accounting in Italy - EAA
{{id}} {{{paragraph}}}
Page 15 eaa newsletter, issue 2/2014. European traditions in Accounting Accounting in Italy Cl audi a Ar en a, S ar a S agg es e, F a b ri zi a S ar t o an d R i c c a r d o V i g a n . Accounting theory and practice will be In the XX century, two theories that discussed. Finally, it will be highlight- strongly influenced the Italian account- ed the state of the art of Accounting ing tradition stand out and were based research in Italy . on the thoughts of Fabio Besta and Gino Zappa. In his scientific study of Influence of the Economia Aziendale Accounting Besta stressed the concept on Accounting of the azienda and tried to overcome the wide variation in the activities of The Italian Accounting developed as aziende by focusing narrowly on eco- part of a wider discipline intended to nomic administration. Accounting capture all the economic aspects of a becomes the science of economic con- particular kind of an economic entity - trol at the theoretical level aiming to the azienda.
Page 15 eaa newsletter, issue 2/2014 International scholars are conscious of the contribution of Italy to the devel-opment of accounting practice.
Domain:
Source:
Link to this page:
Please notify us if you found a problem with this document:
{{id}} {{{paragraph}}}