The paper analyses the theory of financial accounting measurement as developed by some masters of Italian Accounting between the end of the nineteenth and the beginning of the twentieth century. More specifically, the research has focused on the authors who have been capable of considering the issue of accounting valuation within the wider theoretical and epistemological context of the relationships between accounting and similar sciences. The study, based on an interpretive method, offers an explanation of the causes underlying the evolution of accounting valuation criteria and of how Italian Accounting has been able to overcome the theoretical concepts of economics and real estate appraisal, from which it had initially drawn.
La teoria delle valutazioni di bilancio e il superamento delle premesse economico-estimative nella Ragioneria italiana
GONNELLA, ENRICO
2012-01-01
Abstract
The paper analyses the theory of financial accounting measurement as developed by some masters of Italian Accounting between the end of the nineteenth and the beginning of the twentieth century. More specifically, the research has focused on the authors who have been capable of considering the issue of accounting valuation within the wider theoretical and epistemological context of the relationships between accounting and similar sciences. The study, based on an interpretive method, offers an explanation of the causes underlying the evolution of accounting valuation criteria and of how Italian Accounting has been able to overcome the theoretical concepts of economics and real estate appraisal, from which it had initially drawn.I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
