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Accounting and Business Economics: Insights from National... |
The recent financial crisis sparked debates surrounding the nature and role of accounting in informing capital markets and regulatory bodies about the financial performance and position of a firm. These debates have drawn attention to the broader implications of accounting for the economy and society. Accounting and Business Economics brings together leading international scholars to examine the current state of accounting theory and its fundamental connection with the economics and finance of firms, viewing the business entity from not only accounting, but also national, economic, social, political, juridical, anthropological, and moral points of view.
| Indice e argomenti trattati |
| List of Figures, Tables, and Exhibits |
| | ix | | | Presentation: Accounting and Business Economics: A Conceptual Revisitation | | xi | | | | | | 1 Accounting Theories of the First Half of the Twentieth Century: The Genesis of an Academic Discipline |
| | 3 | | | | PART II At the Roots of National Traditions of Accounting and Business Economics |
| | | 2 Accounting and the Business Economics Tradition in Germany |
| | 39 | | | | | 3 Accounting and "Economia Aziendale" in Italy, 1911 Afterward |
| | 69 | | | | 4 The Accounting and Business Economics Traditions in Japan |
| | 102 | | | | | 5 Accounting and Business Economics in the Netherlands |
| | 131 | | | | 6 Development of Accounting and Business Economics in Finland: From a Practical Discipline to a Scientific Subject and Field of Research |
| | 154 | | | | | 7 Accounting and Business Economics Traditions in Sweden: A Pragmatic View |
| | 186 | | | | 8 Accounting and Business Economics in Denmark |
| | 203 | | | | | | 9 Accounting and Business Economics: Emergence and Consolidation as Autonomous Disciplines in Spain |
| | 226 | | | | 10 The Three Main Schools of the French Financial Accounting Doctrine: A Historical Survey |
| | 249 | | | | 11 Accounting and the Absence of a Business Economics Tradition in the United Kingdom |
| | 273 | | | | 12 Developments in Accounting and Business Economic Thought: Evidence from the United States |
| | 306 | | | | PART III Comparative Analyses, Insights, and Implications for Accounting and Business Economics |
| | | 13 Insights on German Accounting Theory |
| | 331 | | | | | 14 Accounting, Economics, and Law of the Enterprise Entity: A. C. Littleton and the German-American Connection |
| | 363 | | | | 15 Accounting Relativism: The Unstable Relationship Between Income Measurement and Theories of the Firm |
| | 387 | | | | | 16 Accounting and Business Economics Traditions in Italy |
| | 422 | | | | 17 Portuguese and Spanish Languages Traditions |
| | 443 | | | | 18 Accounting and Business Economics: Understanding the Past to Face the Present and Prepare the Future |
| | 485 | | | | Contributors | | 493 | | | Index | | 501 | |
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| I più venduti: Business & Economics - Accounting - Financial |
| I più venduti: Business & Economics - International - Accounting |
| I più venduti: Business & Economics - Economic History |
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