The History and Tradition of Accounting in Italy  book cover
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The History and Tradition of Accounting in Italy





ISBN 9780367877675
Published December 12, 2019 by Routledge
246 Pages

 
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Book Description

Italian accounting has a long and honourable tradition of theoretical and applied analysis of the accounting and reporting function, perceived and defined much more broadly than in the Anglo-Saxon tradition. The high point of this perhaps, is the creation of what is known as Economia Aziendale (EA). The antecedents, genesis and later developments are presented here in detail by highly knowledgeable specialists in the field.





EA takes as a prerequisite the necessity of the business (entity/azienda) to ensure its own long-run survival. This requires that the necessary resources are retained and preserved, so operating capital maintenance, by definition future-oriented, is essential. It requires a focus on the particular business organization, entity-specific and consistent with today's notion of the business model. Entity-specific information relevant to current and future cash flows is a necessary pre-requisite for ensuring long-run survival, which historical cost accounting, or fair value (being market-specific not entity-specific) satisfactorily achieve.





Flexibility of valuation and of reporting, always relevant to the specific asset at the specific time in the specific place, is a necessary condition for effective management. This is exactly the focus of EA and its analysis and tradition. Scholars and advanced students of international regulation and accounting, as well as accounting history, will find this an invaluable guide to a vibrant, scholarly tradition of great practical relevance today.

Table of Contents

Introduction



Stefano Adamo, David Alexander, Roberto Di Pietra and Roberta Fasiello



1 The contribution of Maffeo Pantaleoni in the field of financial valuation



Luciano D’Amico and Riccardo Palumbo



2 Fabio Besta: financial valuations at the beginning of the twentieth century in Italy



Antonella Paolini and Michela Soverchia



3 Financial valuations in the Italian patrimonialist tradition



Stefano Coronella



4 Income measurement and asset valuation under Zappa’s theory



David Alexander, Roberta Fasiello and Francesco Giaccari



5 The "functional value" (valore funzionale) in the Tuscan School of "Economia Aziendale": the contribution of Alberto Ceccherelli and Egidio Giannessi to financial valuation theory



Enrico Gonnella



6 The financial statements in Aldo Amaduzzi’s thought



Antonio Costa and Alessandra Tafuro



7 The contribution of Lino Azzini to Financial Accounting and Group Accounting in Italy



Stefano Azzali and Luca Fornaciari



8 The contributions of Carlo Masini to accounting theories



Paolo Andrei and Silvano Corbella



9 Financial valuations in Domenico Amodeo’s thought



Sara Saggese, Adele Caldarelli and Riccardo Viganò



10 Paolo Emilio Cassandro and the rational valuations



Stefano Adamo, Pierluca Di Cagno and Francesca Imperiale



11 Insights into the notion of goodwill from the Italian theoretical contribution



Roberto Di Pietra



12 "Consumable income" according to Edoardo Ardemani’s thought



Alessandro Lai

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Editor(s)

Biography

David Alexander is Emeritus Professor of Accounting, Department of Accounting, Business School, University of Birmingham, England, and author of many articles, and several textbooks, in the field of international accounting and its theories and regulation.



Stefano Adamo is Full Professor of Accounting, Business Administration and Business Management, Department of Economics, Management, Mathematics and Statistics, University of Salento, Italy, and author of many articles and textbooks in the field of financial accounting and regulation.



Roberto Di Pietra is Full Professor of Accounting, Business Administration and Business Management, Department of Business and Law, University of Siena, Italy, pro tempore President of the Italian Society of Accounting History (Società Italiana di Storia della Ragioneria, SISR) and author of many articles and textbooks in the field of financial accounting and accounting history.



Roberta Fasiello is Associate Professor of Accounting, Business Administration and Business Management, Department of Economics, Management, Mathematics and Statistics, University of Salento, Italy, and an emerging expert in theoretical and international aspects of financial accounting and reporting.