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.
Data di pubblicazione: | 2012 |
Titolo: | The Epochal Paradigm Shift in Italian Accounting: from a 'Stock' to a 'Flow' Approach |
Autori: | |
Citazione: | 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. |
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. |
Settore Scientifico Disciplinare: | Settore SECS-P/07 - Economia Aziendale |
Appare nelle tipologie: | 2.01 Capitolo o Saggio |
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