Accounting change in Italy: Fresh start or Gattopardo's revolution?
The paper highlights the changes which are occurring in accounting regulation and in the accounting profession in Italy. This 'revolution' is analysed both in its 'technical' terms and in the light of the wider socio-economic context of the country. Some anomalies and contradicti...
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| Veröffentlicht in: | The European accounting review 1993-09, Vol.2 (2), p.245-284 |
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| container_end_page | 284 |
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| container_issue | 2 |
| container_start_page | 245 |
| container_title | The European accounting review |
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| creator | Zambon, Stefano Saccon, Chiara |
| description | The paper highlights the changes which are occurring in accounting regulation and in the accounting profession in Italy. This 'revolution' is analysed both in its 'technical' terms and in the light of the wider socio-economic context of the country. Some anomalies and contradictions affecting Italian accounting are pointed out and discussed. The concrete significance of those changes is ques tioned with reference to the day-to-day practice and social perception of accounting. In conclusion, drawing on this national situation, some methodolog ical remarks are made concerning the difficulties of an evaluatory perspective in the study of international accounting. |
| doi_str_mv | 10.1080/09638189300000021 |
| format | Article |
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This 'revolution' is analysed both in its 'technical' terms and in the light of the wider socio-economic context of the country. Some anomalies and contradictions affecting Italian accounting are pointed out and discussed. The concrete significance of those changes is ques tioned with reference to the day-to-day practice and social perception of accounting. 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| fulltext | fulltext |
| identifier | ISSN: 0963-8180 |
| ispartof | The European accounting review, 1993-09, Vol.2 (2), p.245-284 |
| issn | 0963-8180 1468-4497 |
| language | eng |
| recordid | cdi_crossref_primary_10_1080_09638189300000021 |
| source | Business Source Complete; Taylor & Francis Journals Complete |
| subjects | Accounting methods European Communities Financial reporting Italy Regulation |
| title | Accounting change in Italy: Fresh start or Gattopardo's revolution? |
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