Introduction

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.