The Epochal Paradigm Shift in Italian Accounting: from a 'Stock' to a 'Flow' Approach

Risultato della ricerca: Chapter

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.
Lingua originaleEnglish
Titolo della pubblicazione ospitePapers on Accounting and Accounting History
Pagine219-245
Numero di pagine27
Stato di pubblicazionePublished - 2012

Fingerprint

Entra nei temi di ricerca di 'The Epochal Paradigm Shift in Italian Accounting: from a 'Stock' to a 'Flow' Approach'. Insieme formano una fingerprint unica.

Cita questo