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10.3280/FR2016-001006

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Unstructured Zitierung

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 Zitierung

Abdel-Khalik A.R. (1983), Accounting Research and Practice: Incompatible Twins, CA Magazine, March, pp. 28-34.


Unstructured Zitierung

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 Zitierung

Airoldi G., Brunetti G. and Coda V. (1989), Lezioni di economia aziendale. (Bologna: il Mulino).


Unstructured Zitierung

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 Zitierung

Amaduzzi Aldo (1957), L’azienda nel suo sistema e nell’ordine delle sue rilevazioni. (Torino: UTET).


Unstructured Zitierung

American Accounting Association (1977), Statement on Accounting Theory and Theory Acceptance, Committee on Concepts & Standards for External Financial Reports, Sarasota, A.A.A.


Unstructured Zitierung

Amodeo D. (1964), Ragioneria generale delle imprese. (Napoli: Giannini).


Unstructured Zitierung

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 Zitierung

Amodeo D. (1986), La Ragioneria e l’empirismo, Banche e Banchieri, May, pp. 345-351.


Unstructured Zitierung

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 Zitierung

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 Zitierung

Azzini L. (1978), Istituzioni di economia d’azienda. (Milan: Giuffrè).


Unstructured Zitierung

Barden H.G. (1975), The Trouble with Accounting Research, Journal of Accountancy, January, pp. 58-65.


Unstructured Zitierung

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 Zitierung

Baxter W.T. (1988), Accounting Research – Academic Trends versus Practical Needs. (Edinburgh: The Institute of Chartered Accountants of Scotland).


Unstructured Zitierung

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 Zitierung

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 Zitierung

Beresford D.R. (1991), Commentary on standard setting process in trouble (again), Accounting Horizons, 5 (2), pp. 94-96.


Unstructured Zitierung

Beresford D.R. and Johnson L.T. (1995), Interactions between the FASB and the academic community, Accounting Horizons, 9, pp. 108-117.


Unstructured Zitierung

Besta F. (1922), La ragioneria, vv. 3, II ed. (Milan: Vallardi) (I ed., 1881-83).


Unstructured Zitierung

Bianchi T. (1984), The Founding of Concern Economics: The Thought of Gino Zappa, Economia Aziendale, December.


Unstructured Zitierung

Biondi Y. and Zambon S. (eds.) (2013), Accounting and Business Economics. Insights from National Traditions, pp. xxii-514 (New York-Abington, UK: Routledge).


Unstructured Zitierung

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 Zitierung

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 Zitierung

Canziani A. (1982), Measurements and Calculations in Accounting: A Note on Continental vs. Anglo-Saxon Methodology, Economia Aziendale, I (1), pp. 57-71.


Unstructured Zitierung

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 Zitierung

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 Zitierung

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 Zitierung

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 Zitierung

Carey J.L. (1965), The C.P.A. Plans for the Future. American Institute of Certified Public Accountants, ch. 15.


Unstructured Zitierung

Carsberg B.V. and Page M.J. (eds.) (1984), Current Cost Accounting: The Benefits and the Costs. (Englewood Cliffs: Prentice-Hall).


Unstructured Zitierung

Carty J. (1982), Accounting Standards: The Dismal Academic Contribution, World Accounting Report, April 2.


Unstructured Zitierung

Catturi G. (1989), Teorie contabili e scenari economico-aziendali. (Padova: CEDAM).


Unstructured Zitierung

Christenson C. (1983), The Methodology of Positive Accounting, The Accounting Review, 58 (1), January, pp. 1-22.


Unstructured Zitierung

Coda V. (1968), In tema di principi contabili generalmente accettati, Rivista dei Dottori Commercialisti, pp. 431-437.


Unstructured Zitierung

Coda V., Brunetti G. and Bergamin M. (1974), Indici di bilancio e flussi finanziari. (Milano, Etas).


Unstructured Zitierung

Coda V. and Frattini G. (1981), Valutazioni di bilancio, reprint of the II ed. (Venice: Libreria Universitaria Editrice).


Unstructured Zitierung

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 Zitierung

Colombo G.E. (1965), Il bilancio di esercizio delle società per azioni. (Padova, CEDAM).


Unstructured Zitierung

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 Zitierung

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 Zitierung

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 Zitierung

Davidson H.J. (1968), Research in Accounting, Journal of Accountancy, September, pp. 44-50.


Unstructured Zitierung

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 Zitierung

De Gregorio A. (1908), I bilanci delle società anonime nella loro disciplina giuridica. (II ed., 1938) (Milan: Vallardi).


Unstructured Zitierung

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 Zitierung

D’Ippolito T. (1935), I costi di produzione e di distribuzione. (Palermo-Rome: Abbaco).


Unstructured Zitierung

D’Ippolito T. (1952), L’unificazione contabile. (Palermo: Abbaco).


Unstructured Zitierung

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 Zitierung

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 Zitierung

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 Zitierung

Ferraris Franceschi R. (1978), L’indagine metodologica in economia aziendale. (Milano, Giuffrè).


Unstructured Zitierung

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 Zitierung

Ferrero G. (1959), Le analisi di bilancio. Part I. (Milano: Giuffrè).


Unstructured Zitierung

Ferrero G. (1968), Istituzioni di economia d’azienda. (Milano: Giuffrè).


Unstructured Zitierung

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 Zitierung

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 Zitierung

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 Zitierung

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 Zitierung

Giannessi E. (1964), I precursori [The Forerunners]. (Pisa: Cursi).


Unstructured Zitierung

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 Zitierung

Glover J. (2014), Have academics and the standard setters traded places?, Accounting, Economics and Law – A Convivium, 4 (1), pp. 17-26.


Unstructured Zitierung

Guatri L. (1972), Sull’inopportunità e illiceità del conto profitti e perdite sintetico, Rivista dei Dottori Commercialisti.


Unstructured Zitierung

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 Zitierung

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 Zitierung

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 Zitierung

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 Zitierung

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 Zitierung

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 Zitierung

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 Zitierung

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 Zitierung

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 Zitierung

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 Zitierung

Jensen M.C. (1983), Organisation Theory and Methodology, The Accounting Review, 58 (2), April, pp. 319-339.


Unstructured Zitierung

Jönsson S. (1988), Accounting Regulation and Elite Structures. (Chichester: John Wiley).


Unstructured Zitierung

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 Zitierung

Kaplan R.S. (1988), One Cost System Isn’t Enough, Harvard Business Review, 66 (1), January-February, pp. 61-66.


Unstructured Zitierung

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 Zitierung

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 Zitierung

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 Zitierung

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 Zitierung

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 Zitierung

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 Zitierung

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 Zitierung

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 Zitierung

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 Zitierung

Masi V. (1932), Analisi di bilancio delle imprese in relazione ai finanziamenti bancari. (Bologna: Società Tipogr. già Compositori).


Unstructured Zitierung

Masini C. (1961), L’ipotesi nella dottrina e nelle determinazioni dell’economia di azienda. (Milano: Giuffrè).


Unstructured Zitierung

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 Zitierung

Masini C. (1970), Lavoro e risparmio. (Torino: UTET).


Unstructured Zitierung

Mautz R.K. (1978), Discussion, in Abdel-Khalik A.R. and Keller T.F., 1978, pp. 174-182.


Unstructured Zitierung

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 Zitierung

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 Zitierung

Montagna P. (1991), Accounting Elites and Accounting Theory, Accounting, Organizations and Society, 16 (1), pp. 93-99.


Unstructured Zitierung

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 Zitierung

Nobes C. and Parker R. (1991), Comparative International Accounting, III ed. (Hemel Hempstead: Prentice Hall).


Unstructured Zitierung

Nobes C. and Zambon S. (1991), Piano, Piano: Italy Implements the Directives, Accountancy, July, pp. 84-85.


Unstructured Zitierung

Onida P. (1935), Il bilancio d’esercizio nelle imprese. (Milano: Giuffrè).


Unstructured Zitierung

Onida P. (1939), Elementi di ragioneria svolti nel sistema dell’economia aziendale. (I ed., 1927) (Milan: Giuffrè).


Unstructured Zitierung

Onida P. (1947), Le discipline economico-aziendali. Oggetto e metodo. (Milano: Giuffrè).


Unstructured Zitierung

Onida P. (1960), Economia d’azienda. (Turin: UTET).


Unstructured Zitierung

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 Zitierung

Orton J.D. and Weick K.E. (1990), Loosely Coupled Systems: A Reconceptualization, Academy of Management Review, 15 (2), April, pp. 203-223.


Unstructured Zitierung

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 Zitierung

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 Zitierung

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Unstructured Zitierung

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 Zitierung

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 Zitierung

Poli R. (1971), Il bilancio d’esercizio. (Milano: Giuffrè).

https://doi.org/10.1016/0361-3682(91)90026-B


Unstructured Zitierung

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 Zitierung

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 Zitierung

Richardson A.J. (1988), Accounting Knowledge and Professional Privilege, Accounting, Organizations and Society, 13 (4), pp. 381-396.


Unstructured Zitierung

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 Zitierung

Rossi N. (1957), Il bilancio nel sistema operante della impresa. (Milano: SAME).


Unstructured Zitierung

Sampieri-Mangano V. (1935), L’imposta di ricchezza mobile e le società commerciali per azioni. (Milano: Società Editrice Libraria).


Unstructured Zitierung

Schipper K. (1994), Academic accounting research and the standards setting process, Accounting Horizons, 8 (4), pp. 61-73.


Unstructured Zitierung

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).

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Unstructured Zitierung

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 Zitierung

Solomons D. (1978), The Politicization of Accounting, The Journal of Accountancy, November, pp. 65-72.


Unstructured Zitierung

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 Zitierung

Sterling R.R. (1973), Accounting Research, Education and Practice, Journal of Accountancy, September, pp. 44-52.


Unstructured Zitierung

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 Zitierung

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 Zitierung

Superti Furga F. (1987), Ragioni della scelta del sistema scalare per il conto economico, Le Società, 3, March, pp. 231-236.


Unstructured Zitierung

Thomas R. (1969), The Allocation Problem – Part I. (Sarasota: American Accounting Association).


Unstructured Zitierung

Thomas R. (1974), The Allocation Problem – Part II. (Sarasota: American Accounting Association).


Unstructured Zitierung

Tricker R.I. (1979), Research in Accounting – Purpose, Process and Potential, Accounting and Business Research, 34, Winter, pp. 3-15.

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Unstructured Zitierung

Varetto F. (1992), Schemi e metodi di analisi finanziaria, Ch. 1. (Milano: Etas).


Unstructured Zitierung

Viganò E. (1991), L’impresa e il bilancio europeo. (Padova: Cedam).


Unstructured Zitierung

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 Zitierung

VV.AA. [Various Authors] (1974), Papers on Business Administration. (Milan: Giuffrè-Accademia Nazionale di Ragioneria).


Unstructured Zitierung

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 Zitierung

Watts R.L. (1977), Corporate Financial Statements, A Product of the Market and Political Processes, Australian Journal of Management, April, pp. 53-75.

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Unstructured Zitierung

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 Zitierung

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 Zitierung

Watts R.L. and Zimmerman J.L. (1986), Positive Accounting Theory. (Englewood Cliffs: Prentice-Hall).


Unstructured Zitierung

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 Zitierung

Weick K.E. (1976), Education Organizations as Loosely Coupled Systems, Administrative Science Quarterly, 21, pp. 1-19.

https://doi.org/10.2307/2391875


Unstructured Zitierung

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 Zitierung

Weston F.K. (1978), Directions for Future Research, in Abdel-Khalik A.R. and Keller T.F., 1978, pp. 190-200.


Unstructured Zitierung

Wolk H.I. and Briggs R.W. (1975), Accounting Research, Professors and Practitioners: A Perspective, International Journal of Accounting, Spring.


Unstructured Zitierung

Zambon S. (1996a), Entità e proprietà nei bilanci di esercizio [Entity and Proprietary in Financial Statements]. (Padova: CEDAM).


Unstructured Zitierung

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 Zitierung

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 Zitierung

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 Zitierung

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 Zitierung

Zappa G. (1910), Le valutazioni di bilancio (con particolare riguardo ai bilanci delle società per azioni). (Milano: Società Editrice Libraria).


Unstructured Zitierung

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 Zitierung

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 Zitierung

Zappa G. (1957), Le produzioni nell’economia delle imprese, vv. 3. (Milano: Giuffrè).


Unstructured Zitierung

Zeff S.A. (1972), Forging Accounting Principles in Five Countries: A History and an Analysis of Trends. (Stipes Publishing Co.).


Unstructured Zitierung

Zeff S.A. (1978), The Rise of Economic Consequences, Journal of Accountancy, December, pp. 56-63.


Unstructured Zitierung

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).