THIS DOI METADATA WAS LAST UPDATED: 2024-01-10 22:58
Full Title
FINANCIAL REPORTING
Publisher
FrancoAngeli
ISSN
2036-671X (Printed Journal)
2036-6779 (Online Journal)
Journal Issue Number
1
Journal Issue Designation
1
Journal Issue Date (YYYY/MM)
2016/11
Full Title
Accounting Theory and Accounting Practice as Loosely Coupled Systems: A Historical Perspective on the Italian Case (1930-1990)
By (author)
First Page
95
Last Page
133
Language of text
English
Publication Date
2016/11
Copyright
2016 FrancoAngeli srl
Unstructured Citation
AAA (American Accounting Association) Research Impact Task Force (2009), The Impact of Academic Accounting Research on Professional Practice: An Analysis by the AAA Research Impact Task Force, Accounting Horizons, December, 23, (4), pp. 411-456.
Unstructured Citation
Abdel-Khalik A.R. (1983), Accounting Research and Practice: Incompatible Twins, CA Magazine, March, pp. 28-34.
Unstructured Citation
Abdel-Khalik A.R. and Keller T.F. (eds.) (1978), The Impact of Accounting Research on Practice and Disclosure. (Durham, NC: Duke University Press).
Unstructured Citation
Airoldi G., Brunetti G. and Coda V. (1989), Lezioni di economia aziendale. (Bologna: il Mulino).
Unstructured Citation
Alexander M.O. and Carsberg B. (1981), Glory, Knock-Down Arguments, Impenetrability, in Buckley J.W. (ed.), The Impact of Accounting Research on Police and Practice. (Council of Arthur Young Professors).
Unstructured Citation
Amaduzzi Aldo (1957), L’azienda nel suo sistema e nell’ordine delle sue rilevazioni. (Torino: UTET).
Unstructured Citation
American Accounting Association (1977), Statement on Accounting Theory and Theory Acceptance, Committee on Concepts & Standards for External Financial Reports, Sarasota, A.A.A.
Unstructured Citation
Amodeo D. (1964), Ragioneria generale delle imprese. (Napoli: Giannini).
Unstructured Citation
Amodeo D. (1966), Gli ‘standard generalmente accettati’ e la loro influenza sulla pratica e sulla teoria contabile, in VV.AA., Studi di tecnica economica, organizzazione e ragioneria. Scritti in memoria del prof. Gaetano Corsani, vv. 2, vol. I, pp. 47-68 (Pisa: Cursi).
Unstructured Citation
Amodeo D. (1986), La Ragioneria e l’empirismo, Banche e Banchieri, May, pp. 345-351.
Unstructured Citation
Ardemani E. (1968), L’evoluzione del concetto di impresa e dei sistemi contabili in Italia, Rivista dei Dottori Commercialisti, 3, May-June, pp. 411-430.
Unstructured Citation
Astley G.W. (1984), Subjectivity, Sophistry and Symbolism in Management Science, Journal of Management Studies, 21 (3), pp.
259-272.
https://doi.org/10.1111/j.1467-6486.1984.tb00410.x
Unstructured Citation
Azzini L. (1978), Istituzioni di economia d’azienda. (Milan: Giuffrè).
Unstructured Citation
Barden H.G. (1975), The Trouble with Accounting Research, Journal of Accountancy, January, pp. 58-65.
Unstructured Citation
Barth M.E. (2007), Standard-setting measurement issues and the relevance of research, Accounting and Business Research, 7,
15. (Special Issue: International Accounting Policy Forum).
https://doi.org/10.1080/00014788.2007.9730079
Unstructured Citation
Baxter W.T. (1988), Accounting Research – Academic Trends versus Practical Needs. (Edinburgh: The Institute of Chartered Accountants of Scotland).
Unstructured Citation
Beaver W. (1983), Research on Monitoring the Accounting Standards Setting Process, in Bromwich M., Hopwood A.G., Accounting Standards Setting: An International Perspective, pp. 153-167. (London: Pitman).
Unstructured Citation
Bedford N.M. (1978), “The Impact of A Priori Theory and Research on Accounting Practice”, in Abdel-Khalik A.R. and Keller T.F., 1978, pp. 2-31.
Unstructured Citation
Beresford D.R. (1991), Commentary on standard setting process in trouble (again), Accounting Horizons, 5 (2), pp. 94-96.
Unstructured Citation
Beresford D.R. and Johnson L.T. (1995), Interactions between the FASB and the academic community, Accounting Horizons, 9, pp. 108-117.
Unstructured Citation
Besta F. (1922), La ragioneria, vv. 3, II ed. (Milan: Vallardi) (I ed., 1881-83).
Unstructured Citation
Bianchi T. (1984), The Founding of Concern Economics: The Thought of Gino Zappa, Economia Aziendale, December.
Unstructured Citation
Biondi Y. and Zambon S. (eds.) (2013), Accounting and Business Economics. Insights from National Traditions, pp. xxii-514 (New York-Abington, UK: Routledge).
Unstructured Citation
Bricker R.J. and Previts G.J. (1990), The sociology of accountancy: A study of academic and practice community schisms, Accounting Horizons, 4 (1), pp. 1-14.
Unstructured Citation
Bubbio A. and Zoni L. (1990), The History of Management Accounting Systems in Italy: The Academicians’ Perspective and One Case Study in an Italian Multinational Firm. Paper presented at the 13th Annual Congress of the European Accounting Association, Budapest, April 18-20.
Unstructured Citation
Canziani A. (1982), Measurements and Calculations in Accounting: A Note on Continental vs. Anglo-Saxon Methodology, Economia Aziendale, I (1), pp. 57-71.
Unstructured Citation
Canziani A. (1987a), Sulle premesse metodologiche della rivoluzione zappiana, in VV.AA., Saggi di economia aziendale per Lino Azzini, pp. 183-248. (Milan: Giuffrè).
Unstructured Citation
Canziani A. (1987b), On Income Measurement Theories, Italian Ones in Particular. Paper presented at the 10th Annual Congress of the European Accounting Association, London, March 23-25.
Unstructured Citation
Canziani A. (1990), The Evolution of Italian Accounting Regulations. Paper presented at the EIASM Workshop on “Accounting in Europe: Past Traditions and Future Issues”, Brussels, May 14-15.
Unstructured Citation
Canziani A. (1994), Gino Zappa (1879-1960). Accounting Revolutionary, in Edwards J.R. (ed.), Twentieth-Century Accounting Thinkers, Chapter 8, pp. 142-165. (London: Routledge).
Unstructured Citation
Carey J.L. (1965), The C.P.A. Plans for the Future. American Institute of Certified Public Accountants, ch. 15.
Unstructured Citation
Carsberg B.V. and Page M.J. (eds.) (1984), Current Cost Accounting: The Benefits and the Costs. (Englewood Cliffs: Prentice-Hall).
Unstructured Citation
Carty J. (1982), Accounting Standards: The Dismal Academic Contribution, World Accounting Report, April 2.
Unstructured Citation
Catturi G. (1989), Teorie contabili e scenari economico-aziendali. (Padova: CEDAM).
Unstructured Citation
Christenson C. (1983), The Methodology of Positive Accounting, The Accounting Review, 58 (1), January, pp. 1-22.
Unstructured Citation
Coda V. (1968), In tema di principi contabili generalmente accettati, Rivista dei Dottori Commercialisti, pp. 431-437.
Unstructured Citation
Coda V., Brunetti G. and Bergamin M. (1974), Indici di bilancio e flussi finanziari. (Milano, Etas).
Unstructured Citation
Coda V. and Frattini G. (1981), Valutazioni di bilancio, reprint of the II ed. (Venice: Libreria Universitaria Editrice).
Unstructured Citation
Coleman R.J. and Petite M. (1983), Accounting and Auditing Research and the European Community, in Bromwich M., Hopwood A.G., Accounting Standards Setting: An International Perspective, pp. 98-105 (London: Pitman).
Unstructured Citation
Colombo G.E. (1965), Il bilancio di esercizio delle società per azioni. (Padova, CEDAM).
Unstructured Citation
Commissione De Gregorio (1965), Relazione allo schema di disegno di legge concernente la riforma della disciplina delle società commerciali, Rivista delle Società, 1966, pp. 125-188.
Unstructured Citation
Cooper D. (1981), A Social and Organisational View of Management Accounting, in Bromwich M., Hopwood A.G. (eds.), Essays in British Accounting Research. (London: Pitman), pp. 178-204.
Unstructured Citation
Costa G., Faccipieri S. and Rullani E. (1978), Crisi e corporativismo nel pensiero aziendalistico italiano, in Toniolo G. (ed.), Industria e banca nella grande crisi 1929-1934, pp. 382-408. (Milan: Etas Libri).
Unstructured Citation
Davidson H.J. (1968), Research in Accounting, Journal of Accountancy, September, pp. 44-50.
Unstructured Citation
Davidson S. (1978), Some Comments on Directions for Future Research in Accounting, in Abdel-Khalik A.R. and Keller T.F., 1978, pp. 201-206.
Unstructured Citation
De Gregorio A. (1908), I bilanci delle società anonime nella loro disciplina giuridica. (II ed., 1938) (Milan: Vallardi).
Unstructured Citation
Dent J., Ezzamel M. and Bourn M. (1984), Reflections on Research in Management Accounting and Its Relationship to Practice: An Academic View, in Hopwood A.G. and Schreuder H. (eds.), European Contributions to Accounting Research, pp. 233-253. (Amsterdam: VU Uitgeverij/Free University Press).
Unstructured Citation
D’Ippolito T. (1935), I costi di produzione e di distribuzione. (Palermo-Rome: Abbaco).
Unstructured Citation
D’Ippolito T. (1952), L’unificazione contabile. (Palermo: Abbaco).
Unstructured Citation
Dopuch N. (1978), “The Impact of Research on Practice – A Synthesis”, in Abdel-Khalik A.R. and Keller T.F. (eds.), The Impact of Accounting Research on Practice and Disclosure, pp. 208-217 (Durham: Duke University Press).
Unstructured Citation
Evans E., Burrit R. and Guthrie E.J. (eds.) (2011), Bridging the Gap between Academic Accounting Research and Professional Practice. (Sydney: The Institute of Chartered Accountants in Australia).
Unstructured Citation
Faccipieri S. and Rullani E. (1982), Regole di valutazione e indeterminatezza nella scienza economica d’azienda: un problema irrisolto nel pensiero di Gino Zappa, in VV.AA., La determinazione del reddito nelle imprese del nostro tempo alla luce del pensiero di Gino Zappa, pp. 113-126. (Padova: CEDAM).
Unstructured Citation
Ferraris Franceschi R. (1978), L’indagine metodologica in economia aziendale. (Milano, Giuffrè).
Unstructured Citation
Ferraris Franceschi R. (1983), Il processo formativo dell’economia aziendale italiana, come sistema teorico dottrinale, Rivista Italiana di Ragioneria e di Economia Aziendale, 3-4, March-April, pp. 122-137.
Unstructured Citation
Ferrero G. (1959), Le analisi di bilancio. Part I. (Milano: Giuffrè).
Unstructured Citation
Ferrero G. (1968), Istituzioni di economia d’azienda. (Milano: Giuffrè).
Unstructured Citation
Flint D. and Shaw J. (1981), Accounting Research from the Perspective of Practice, in Bromwich M. and Hopwood A.G. (eds.), Essays in British Accounting Research, pp. 134-154. (London: Pitman).
Unstructured Citation
Fulbier R.U., Hitz J.M. and Sellhorn T. (2009), Relevance of academic research and researchers’ role in the IASB’s financial
reporting standard setting, Abacus, 45 (4), pp. 455-492.
https://doi.org/10.1111/j.1467-6281.2009.00300.x
Unstructured Citation
Gaffikin M.J.R. (1988), Legacy of the Golden Age: Recent Developments in the Methodology of Accounting, Abacus, 24 (1), March,
pp. 16-36.
https://doi.org/10.1111/j.1467-6281.1988.tb00201.x
Unstructured Citation
Gambling T. (1977), Magic, Accounting and Morale, Accounting, Organizations and Society, 2 (2), pp. 141-153.
https://doi.org/10.1016/0361-3682(77)90031-9
Unstructured Citation
Giannessi E. (1964), I precursori [The Forerunners]. (Pisa: Cursi).
Unstructured Citation
Glassman R.B. (1973), Persistence and Loose Coupling in Living Systems, Behavioral Science, 18, pp. 83-98.
https://doi.org/10.1002/bs.3830180202
Unstructured Citation
Glover J. (2014), Have academics and the standard setters traded places?, Accounting, Economics and Law – A Convivium, 4 (1), pp. 17-26.
Unstructured Citation
Guatri L. (1972), Sull’inopportunità e illiceità del conto profitti e perdite sintetico, Rivista dei Dottori Commercialisti.
Unstructured Citation
Guatri L. (1982), La perdurante validità del pensiero di Gino Zappa nella soluzione dei problemi professionali, in VV.AA., La determinazione del reddito nelle imprese del nostro tempo alla luce del pensiero di Gino Zappa, pp. 159-167. (Padova: CEDAM).
Unstructured Citation
Hagigi M. and Sponza A. (1990), Financial Statement Analysis of Italian Companies: Accounting Practices, Environmental Factors, and International Corporate Performance Comparisons, International Journal of Accounting, 25 (4), pp. 234-251.
Unstructured Citation
Henderson S. and Pierson G. (1978), Does Accounting Research Matter?, Accounting and Business Research, 33, pp. 25-34.
https://doi.org/10.1080/00014788.1978.9729133
Unstructured Citation
Hicks E.L. (1972), “Accounting Research: The Why, The How, The Who”, in Sterling R.R., Research Methodology in Accounting, pp. 157-160. (Scholars Book Co.).
Unstructured Citation
Hines R.D. (1989), Financial Accounting Knowledge, Conceptual Framework Projects and the Social Construction of the Accounting
Profession, Accounting, Auditing & Accountability Journal, 2 (2), pp. 72-92.
https://doi.org/10.1108/09513578910132268
Unstructured Citation
Hines R.D. (1991), The FASB’s Conceptual Framework, Financial Accounting and the Maintenance of the Social World, Accounting,
Organizations and Society, 16 (4), pp. 313-331.
https://doi.org/10.1016/0361-3682(91)90025-A
Unstructured Citation
Hope T. and Gray R. (1982), Power and Policy Making: The Development of an R & D Standard, Journal of Business Finance & Accounting,
9 (4), Winter, pp. 531-558.
https://doi.org/10.1111/j.1468-5957.1982.tb01014.x
Unstructured Citation
Hopwood A.G. (1988), Accounting Research and Accounting Practice: The Ambiguous Relationship between the Two. Deloitte, Haskins & Sells Accounting Lecture at the University College of Wales, Aberystwyth (lecture delivered on 27 October 1983).
Unstructured Citation
Hoskin K.W. and Macve R.H. (1986), Accounting and the Examination: A Genealogy of Disciplinary Power, Accounting, Organizations
and Society, 11 (2), pp. 105-136.
https://doi.org/10.1016/0361-3682(86)90027-9
Unstructured Citation
Inanga E.L. and Schneider W.B. (2005), The failure of accounting research to improve accounting practice: a problem of theory
and lack of communication, Critical Perspectives on Accounting, 16 (3), pp. 227-248.
https://doi.org/10.1016/S1045-2354(03)00073-X
Unstructured Citation
Jensen M.C. (1983), Organisation Theory and Methodology, The Accounting Review, 58 (2), April, pp. 319-339.
Unstructured Citation
Jönsson S. (1988), Accounting Regulation and Elite Structures. (Chichester: John Wiley).
Unstructured Citation
Kaplan R.S. (1981), The Impact of Management Accounting Research on Policy and Practice, in Buckley J.W. (ed.), The Impact of Accounting Research on Police and Practice. (Council of Arthur Young Professors).
Unstructured Citation
Kaplan R.S. (1988), One Cost System Isn’t Enough, Harvard Business Review, 66 (1), January-February, pp. 61-66.
Unstructured Citation
Kinney Jr. W.R. (1981), The Impact of Auditing Research on Policy and Practice, in Buckley J.W. (ed.), The Impact of Accounting Research on Police and Practice. (Council of Arthur Young Professors).
Unstructured Citation
Kinney Jr. W.R. (1989), Commentary on ‘The Relation of Accounting Research to Teaching and Practice’: A ‘Positive View’, Accounting Horizons, 3 (1), pp. 119-124.
Unstructured Citation
Lee T. (1989), Education, Practice and Research in Accounting: Gaps, Closed Loops, Bridges and Magic Accounting, Accounting
and Business Research, 19 (75), Summer, pp. 237-253.
https://doi.org/10.1080/00014788.1989.9728854
Unstructured Citation
Leisenring J.J. and Johnson L.T. (1994), Accounting research: On the relevance of research to practice, Accounting Horizons, 8 (4), pp. 74-79.
Unstructured Citation
Lewin K. (1945), The Research Center for Group Dynamics at Massachusetts Institute of Technology, Sociometry, 8, pp. 126-135.
https://doi.org/10.2307/2785233
Unstructured Citation
Lowe E.A., Puxty A.G. and Laughlin R.C. (1983), Simple Theories for Complex Processes: Accounting Policy and the Market for
Myopia, Journal of Accounting and Public Policy, 2, Spring, pp. 19-42.
https://doi.org/10.1016/0278-4254(83)90017-0
Unstructured Citation
Lukka K., Majala R., Paasio A. and Pihlanto P. (1984), Accounting Research in Finland, in Hopwood A.G. and Schreuder H. (eds.), European Contributions to Accounting Research, pp. 15-30. (Amsterdam: VU Uitgeverij/Free University Press).
Unstructured Citation
Lupi R. (1990), La determinazione del reddito e del patrimonio delle società di capitali tra principi civilistici e norme tributarie, Rassegna Tributaria, 12, December, I, pp. 699-744.
Unstructured Citation
Majala R. and Manner A. (1988), Theory-Based Financial Accounting Practice in Finland. Paper presented at the 11th Annual Congress of the European Accounting Association, Nice, April 26-28.
Unstructured Citation
Masi V. (1932), Analisi di bilancio delle imprese in relazione ai finanziamenti bancari. (Bologna: Società Tipogr. già Compositori).
Unstructured Citation
Masini C. (1961), L’ipotesi nella dottrina e nelle determinazioni dell’economia di azienda. (Milano: Giuffrè).
Unstructured Citation
Masini C. (1966), Gino Zappa: la sua dottrina e la professione del dottore commercialista, Rivista dei Dottori Commercialisti, 6, November-December, pp. 831-861.
Unstructured Citation
Masini C. (1970), Lavoro e risparmio. (Torino: UTET).
Unstructured Citation
Mautz R.K. (1978), Discussion, in Abdel-Khalik A.R. and Keller T.F., 1978, pp. 174-182.
Unstructured Citation
McLeay S., Ordelheide D. and Young S. (2000), Constituent lobbying and its impact on the development of financial reporting regulations: Evidence from Germany, Accounting, Organizations and Society, 25 (1), pp. 79-98-
Unstructured Citation
Miller P.B.W. (1977), What is Accounting Research Supposed to Do?, Management Accounting (U.S.A.), December, pp. 43-47, 52.
https://doi.org/10.1016/0361-3682(91)90034-C
Unstructured Citation
Montagna P. (1991), Accounting Elites and Accounting Theory, Accounting, Organizations and Society, 16 (1), pp. 93-99.
Unstructured Citation
Muis J.W. (1984), The Interface of Financial Accounting Research and Practice, in Hopwood A.G. and Schreuder H. (eds.), European Contributions to Accounting Research, pp. 255-268. (Amsterdam: VU Uitgeverij/Free University Press).
Unstructured Citation
Nobes C. and Parker R. (1991), Comparative International Accounting, III ed. (Hemel Hempstead: Prentice Hall).
Unstructured Citation
Nobes C. and Zambon S. (1991), Piano, Piano: Italy Implements the Directives, Accountancy, July, pp. 84-85.
Unstructured Citation
Onida P. (1935), Il bilancio d’esercizio nelle imprese. (Milano: Giuffrè).
Unstructured Citation
Onida P. (1939), Elementi di ragioneria svolti nel sistema dell’economia aziendale. (I ed., 1927) (Milan: Giuffrè).
Unstructured Citation
Onida P. (1947), Le discipline economico-aziendali. Oggetto e metodo. (Milano: Giuffrè).
Unstructured Citation
Onida P. (1960), Economia d’azienda. (Turin: UTET).
Unstructured Citation
Onida P. (1974), Il bilancio d’esercizio nelle imprese e la sua ‘standardizzazione’ e ‘certificazione’, Rivista dei Dottori Commercialisti, 2, March-April, pp. 197-239.
Unstructured Citation
Orton J.D. and Weick K.E. (1990), Loosely Coupled Systems: A Reconceptualization, Academy of Management Review, 15 (2), April, pp. 203-223.
Unstructured Citation
Pantaleoni M. (1904), Alcune osservazioni sulle attribuzioni di valori in assenza di formazione di prezzi di mercato, Giornale
degli Economisti, XXIX, March, pp. 203-231, April, pp. 307-325 (also in Erotemi di economia, vv. 2, Bari: Laterza, 1925, vol.
II).
https://doi.org/10.1111/j.1467-6281.1986.tb00130.x
Unstructured Citation
Peasnell K.V. and Wiliams D.J. (1986), Ersatz Academics and Scholar-saints: The Supply of Financial Accounting Research, Abacus, 22 (2), pp. 121-135.
Unstructured Citation
Peragallo E. (1938), Origin and Evolution of Double Entry Bookkeeping. (New York: American Institute Publishing Company).
Unstructured Citation
Perrone E.G. (1986), La dottrina di Fabio Besta nell’evoluzione della ragioneria. Quaderni dell’Istituto di Ragioneria dell’Università di Siena, Serie Monografie No. 6, Siena.
Unstructured Citation
Pezzoli S. (1985), Dalla teoria del conto alla teoria dei sistemi di scritture, Rivista Italiana di Ragioneria e di Economia Aziendale, No. 1, January, pp. 54-65.
Unstructured Citation
Poli R. (1971), Il bilancio d’esercizio. (Milano: Giuffrè).
https://doi.org/10.1016/0361-3682(91)90026-B
Unstructured Citation
Power M.K. (1991), Educating Accountants: Towards a Critical Ethnography, Accounting, Organizations and Society, 16 (4), pp.
333-353.
https://doi.org/10.1016/0361-3682(87)90023-7
Unstructured Citation
Richardson A.J. (1987), Accounting as a Legitimating Institution, Accounting, Organizations and Society, 12 (4), pp. 341-355.
https://doi.org/10.1016/0361-3682(88)90012-8
Unstructured Citation
Richardson A.J. (1988), Accounting Knowledge and Professional Privilege, Accounting, Organizations and Society, 13 (4), pp. 381-396.
Unstructured Citation
Rocchi Pellegrini F. (1991), Accounting Information Power in Italy: A View from the Firms’ Side, Etudes en Comptabilité Internationale, tome II, Les Cahiers de Recherche du Groupe ESCP, Paris, n. 91-102, pp. 93-100.
Unstructured Citation
Rossi N. (1957), Il bilancio nel sistema operante della impresa. (Milano: SAME).
Unstructured Citation
Sampieri-Mangano V. (1935), L’imposta di ricchezza mobile e le società commerciali per azioni. (Milano: Società Editrice Libraria).
Unstructured Citation
Schipper K. (1994), Academic accounting research and the standards setting process, Accounting Horizons, 8 (4), pp. 61-73.
Unstructured Citation
Schreuder H. (1987), Accounting Research, Practice, and Culture: A European Perspective, in Cushing B.E. (ed.), Accounting
and Culture, pp. 12-22. (Sarasota: American Accounting Association).
https://doi.org/10.1080/17449480.2010.511880
Unstructured Citation
Singleton-Green B. (2010), The Communication Gap: Why Doesn’t Accounting Research Make a Greater Contribution to Debates on Accounting Policy?, Accounting in Europe, 7 (2), pp. 129-145.
Unstructured Citation
Solomons D. (1978), The Politicization of Accounting, The Journal of Accountancy, November, pp. 65-72.
Unstructured Citation
Stamp E. (1985), The Politics of Professional Accounting Research: Some Personal Reflections, Accounting, Organizations and
Society, 10 (1), pp. 111-123.
https://doi.org/10.1016/0361-3682(85)90035-2
Unstructured Citation
Sterling R.R. (1973), Accounting Research, Education and Practice, Journal of Accountancy, September, pp. 44-52.
Unstructured Citation
Sterling R.R. (1990), Positive Accounting: An Assessment, Abacus, 26 (2), September, pp. 97-135.
https://doi.org/10.1111/j.1467-6281.1990.tb00249.x
Unstructured Citation
Storey R.K. (1968), Accounting Principles: AAA and AICPA, in Chatfield M., Contemporary Studies in the Evolution of Accounting Thought, pp. 358-374. (Belmont: Dickenson Publishing) (article originally published in The Journal of Accountancy, June 1964, Vol. 117, pp. 47-55).
Unstructured Citation
Superti Furga F. (1987), Ragioni della scelta del sistema scalare per il conto economico, Le Società, 3, March, pp. 231-236.
Unstructured Citation
Thomas R. (1969), The Allocation Problem – Part I. (Sarasota: American Accounting Association).
Unstructured Citation
Thomas R. (1974), The Allocation Problem – Part II. (Sarasota: American Accounting Association).
Unstructured Citation
Tricker R.I. (1979), Research in Accounting – Purpose, Process and Potential, Accounting and Business Research, 34, Winter,
pp. 3-15.
https://doi.org/10.1080/00014788.1979.9728734
Unstructured Citation
Varetto F. (1992), Schemi e metodi di analisi finanziaria, Ch. 1. (Milano: Etas).
Unstructured Citation
Viganò E. (1991), L’impresa e il bilancio europeo. (Padova: Cedam).
Unstructured Citation
Vivante C. (1903), Trattato di diritto commerciale, vol. II, Le società commerciali, 4 vv. II ed., 1902-1905 (I ed., 1893-1896). (Torino: Bocca Editori).
Unstructured Citation
VV.AA. [Various Authors] (1974), Papers on Business Administration. (Milan: Giuffrè-Accademia Nazionale di Ragioneria).
Unstructured Citation
VV.AA. [Various Authors] (1980), Gino Zappa. Founder of Concern Economics (Papers for the Hundredth Anniversary of His Birth). (Bologna: Accademia Italiana di Economia Aziendale).
Unstructured Citation
Watts R.L. (1977), Corporate Financial Statements, A Product of the Market and Political Processes, Australian Journal of
Management, April, pp. 53-75.
https://doi.org/10.1177/031289627700200104
Unstructured Citation
Watts R.L. and Zimmerman J.L. (1978), Towards a Positive Theory of the Determination of Accounting Standards, The Accounting Review, 53 (1), January, pp. 112-134.
Unstructured Citation
Watts R.L. and Zimmerman J.L. (1979), The Demand for and Supply of Accounting Theories: The Market for Excuses, The Accounting Review, 54 (2), April, pp. 273-305.
Unstructured Citation
Watts R.L. and Zimmerman J.L. (1986), Positive Accounting Theory. (Englewood Cliffs: Prentice-Hall).
Unstructured Citation
Watts R.L. and Zimmerman J.L. (1990), Positive Accounting Theory: A Ten Year Perspective, The Accounting Review, 65 (1), January, pp. 131-156.
Unstructured Citation
Weick K.E. (1976), Education Organizations as Loosely Coupled Systems, Administrative Science Quarterly, 21, pp. 1-19.
https://doi.org/10.2307/2391875
Unstructured Citation
Weick K.E. (1982), Management of Organizational Change among Loosely Coupled Elements, in Goodman P.S. & Associates (eds.), Change in Organizations, pp. 375-408. (San Francisco: Jossey-Bass).
Unstructured Citation
Weston F.K. (1978), Directions for Future Research, in Abdel-Khalik A.R. and Keller T.F., 1978, pp. 190-200.
Unstructured Citation
Wolk H.I. and Briggs R.W. (1975), Accounting Research, Professors and Practitioners: A Perspective, International Journal of Accounting, Spring.
Unstructured Citation
Zambon S. (1996a), Entità e proprietà nei bilanci di esercizio [Entity and Proprietary in Financial Statements]. (Padova: CEDAM).
Unstructured Citation
Zambon S. (1996b), Accounting and Business Economics Traditions: A Missing European Connection?, European Accounting Review,
5 (3), pp. 401-411.
https://doi.org/10.1080/09638189600000026
Unstructured Citation
Zambon S. and Zan L. (2000), Accounting Relativism: The Unstable Relationship between Income Measurement and the Theories
of the Firm, Accounting, Organizations and Society, 25 (8), pp. 799-822.
https://doi.org/10.1016/S0361-3682(98)00035-X
Unstructured Citation
Zan L. (1990), Italian Perspectives on Strategy and Accounting. Paper presented at the EIASM Workshop on “Strategy, Accounting and Control”, Venice, October 25-26.
Unstructured Citation
Zan L. (1994), Toward a History of Accounting Histories: Perspectives from the Italian Tradition, European Accounting Association,
3 (2), pp. 255-310.
https://doi.org/10.1080/09638189400000021
Unstructured Citation
Zappa G. (1910), Le valutazioni di bilancio (con particolare riguardo ai bilanci delle società per azioni). (Milano: Società Editrice Libraria).
Unstructured Citation
Zappa G. (1920-1929), La determinazione del reddito nelle imprese commerciali, vv. 2. (Rome: Anonima Editrice Libraria) (II ed., Il reddito d’impresa, Milan: Giuffrè, 1937).
Unstructured Citation
Zappa G. (1927), Tendenze nuove negli studi di ragioneria. Opening speech to the 1926-27 Academic year at the Regio Istituto Superiore di Scienze Economiche e Commerciali of Venice, Milan, Istituto Editoriale Scientifico.
Unstructured Citation
Zappa G. (1957), Le produzioni nell’economia delle imprese, vv. 3. (Milano: Giuffrè).
Unstructured Citation
Zeff S.A. (1972), Forging Accounting Principles in Five Countries: A History and an Analysis of Trends. (Stipes Publishing Co.).
Unstructured Citation
Zeff S.A. (1978), The Rise of Economic Consequences, Journal of Accountancy, December, pp. 56-63.
Unstructured Citation
Zigiotti E. (1991), Sulla natura dei valori del capitale di bilancio nel sistema del reddito, in Fanni M. (ed.), Studi in onore di Ubaldo De Dominicis, vv. 3. Vol. I, pp. 347-370. (Trieste: LINT).