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E-book

Title Accounting and business economics : insights from national traditions / edited by Yuri Biondi and Stefano Zambon
Published Hoboken : Taylor and Francis, 2013

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Description 1 online resource (530 pages)
Series Routledge Studies in Accounting
Routledge studies in accounting.
Contents Front Cover; Accounting and Business Economics; Copyright Page; Contents; List of Figures, Tables, and Exhibits; Presentation: Accounting and Business Economics: A Conceptual Revisitation: Stefano Zambon; Part I: Introduction; 1. Accounting Theories of the First Half of the Twentieth Century: The Genesis of an Academic Discipline: Richard Mattessich; Part II: At the Roots of National Traditions of Accounting and Business Economics; 2. Accounting and the Business Economics Tradition in Germany: Walther Busse von Colbeand Rolf U. Füelbier
3. Accounting and "Economia Aziendale" in Italy, 1911 Afterward: Arnaldo Canziani4. The Accounting and Business Economics Traditions in Japan: Masatoshi Kuroda and Ellie Okada; 5. Accounting and Business Economics in the Netherlands: Kees Camff erman; 6. Development of Accounting and Business Economics in Finland: From a Practical Discipline to a Scientific Subject and Field of Research: Salme Näsi and Juha Näsi; 7. Accounting and Business EconomicsTraditions in Sweden: A Pragmatic View: Sten Jönsson; 8. Accounting and Business Economics in Denmark: Anne Loft, Jan Mouritsen, and Carsten Rohde
9. Accounting and Business Economics: Emergence and Consolidation as Autonomous Disciplines in Spain: Vicente Montesinos10. The Three Main Schools of the French Financial Accounting Doctrine: A Historical Survey: Jacques Richard; 11. Accounting and the Absence of a Business Economics Tradition in the United Kingdom: Christopher Napier; 12. Developments in Accounting and Business Economic Thought: Evidence from the United States: Garen Markarian; Part III: Comparative Analyses, Insights, and Implications forAccounting and Business Economics
13. Insights on German Accounting Theory: Michael Hommel and Stefanie Schmitz14. Accounting, Economics, and Law of the Enterprise Entity: A.C. Littleton and the German-American Connection: Yuri Biondi; 15. Accounting Relativism: The Unstable Relationship Between Income Measurement and Theories of the Firm: Stefano Zambon and Luca Zan; 16. Accounting and Business Economics Traditions in Italy: Enrico Viganó; 17. Portuguese and Spanish Languages Traditions: Esteban Hernandez Esteve
18. Accounting and Business Economics: Understanding the Past to Face the Present and Prepare the Future: Yuri BiondiContributors; Index
Summary The recent financial crisis has 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, econo
Notes Print version record
Subject Accounting.
Managerial economics.
BUSINESS & ECONOMICS -- Economics -- Microeconomics.
BUSINESS & ECONOMICS -- Accounting -- Financial.
Accounting
Managerial economics
Form Electronic book
Author Biondi, Yuri.
Zambon, Stefano.
ISBN 9781136209017
1136209018