Alexander / Pietra / Adamo The History and Tradition of Accounting in Italy

TBC
Erscheinungsjahr 2017
ISBN: 978-1-317-20655-2
Verlag: CRC Press
Format: EPUB
Kopierschutz: Adobe DRM (»Systemvoraussetzungen)

E-Book, Englisch, 254 Seiten

Reihe: Routledge Studies in Accounting

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 here presented 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-orientated, is essential. It requires a focus on the particular business organisation, 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.

Autoren/Hrsg.

Alexander, David

Pietra, Roberto Di

Adamo, Stefano

Pietra, Roberto

Fasiello, Roberta

Fachgebiete

• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensfinanzen Internationales Rechnungswesen
• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensfinanzen Betriebliches Rechnungswesen

Inhaltsverzeichnis

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 and Luca 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

Über Autor(innen)

Stefano Adamo is Full Professor of Accounting at University of Salento, Italy, author of many articles and textbooks in the field of financial accounting and regulation.

David Alexander is Emeritus Professor of Accounting at University of Birmingham, England, and author of many articles, and several textbooks, in the field of international accounting and its theories and regulation.

Roberto Di Pietra is Full Professor of Accounting at University of Siena, Italy, author of many articles and textbooks in the field of financial accounting and accounting history.