During 20s and 30s Italian Accounting encountered a major transformation, mainly due to Gino Zappa. One of the most influential changes was the shift of the focus of Accounting from capital to income. Here the author explores this process, analysing the relationship with the evolution of Accounting in USA and pointing out the contribution of another scholar, Lorenzo De Minico, almost unknown abroad. As a result, the author shows a more correct path of the process, exposes cultural and social factors influncing the evolution of Accounting in Italy and some methodololical evidences for Accounting History.

Alle origini dell'approccio redditualista

FIUME, Raffaele
2006

Abstract

During 20s and 30s Italian Accounting encountered a major transformation, mainly due to Gino Zappa. One of the most influential changes was the shift of the focus of Accounting from capital to income. Here the author explores this process, analysing the relationship with the evolution of Accounting in USA and pointing out the contribution of another scholar, Lorenzo De Minico, almost unknown abroad. As a result, the author shows a more correct path of the process, exposes cultural and social factors influncing the evolution of Accounting in Italy and some methodololical evidences for Accounting History.
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Utilizza questo identificativo per citare o creare un link a questo documento: http://hdl.handle.net/11367/16919
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