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 in a series of chapters, all written by highly knowledgeable specialists in the field. 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.

DI PIETRA, R. (2017). Insights into the notion of goodwill from the Italian theoretical contribution. In D. Alexander, S. Adamo, R. Di Pietra, R. Fasiello (a cura di), The History and Tradition of Accounting in Italy (pp. 210-223). New York : Routledge.

Insights into the notion of goodwill from the Italian theoretical contribution

DI PIETRA, ROBERTO
2017-01-01

Abstract

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 in a series of chapters, all written by highly knowledgeable specialists in the field. 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.
2017
978-1-138-67150-8
DI PIETRA, R. (2017). Insights into the notion of goodwill from the Italian theoretical contribution. In D. Alexander, S. Adamo, R. Di Pietra, R. Fasiello (a cura di), The History and Tradition of Accounting in Italy (pp. 210-223). New York : Routledge.
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/11365/1012597