This paper attempts to outline the important shift that Italy faced at the beginning of the XX century in the accounting theory field. We refer in particular to the new approach that saw the 'flow' as main category to be explored instead of the old approach that saw the 'stock' as main object to be investigated.
Torrecchia, P., Costa, M. (2012). The Epochal Paradigm Shift in Italian Accounting: from a 'Stock' to a 'Flow' Approach. In C. Lipari (a cura di), Papers on Accounting and Accounting History (pp. 219-245). Roma : Rirea.
The Epochal Paradigm Shift in Italian Accounting: from a 'Stock' to a 'Flow' Approach
COSTA, Massimo
2012-01-01
Abstract
This paper attempts to outline the important shift that Italy faced at the beginning of the XX century in the accounting theory field. We refer in particular to the new approach that saw the 'flow' as main category to be explored instead of the old approach that saw the 'stock' as main object to be investigated.
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