Accounting and business economics : insights from national traditions
Accounting and business economics : insights from national traditions
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会计和商业经济学：来自民族传统的见解
DOI：
10.4324/9780203094723
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发表时间：
2013
期刊：
影响因子：
--
通讯作者：
S. Zambon
中科院分区：
文献类型：
--
作者：
Y. Biondi;S. Zambon
第一部分：导言1.学术学科的起源：20世纪上半叶的会计理论理查德·马特西奇第二部分：国家会计和商业经济学传统的根源2.德国的会计和商业经济学传统瓦尔特·布斯·冯·科尔贝和罗尔夫·U·福尔比尔3.1911年之后意大利的会计和经济学阿尔纳尔多·坎齐亚尼4.日本的会计和商业经济学传统5.荷兰的会计和商业经济学6.芬兰会计和商业经济学的发展：从实用学科到科学学科和研究领域萨尔梅·纳西和朱哈·纳西7.会计和商业经济学瑞典的传统：实用主义观点Sten Jonsson 8.丹麦的会计和商业经济学Anne Loft，Jan Mouritsen和Carsten Rohde 9.会计和商业经济学：西班牙的兴起和合并10.法国财务会计理论的三个主要流派：历史调查雅克·理查德11.会计和英国商业经济学传统的缺失12.会计和商业经济思想的发展：来自美国的证据盖伦·马卡里安第三部分：比较分析、洞察和对会计和商业经济学的影响13.德国会计理论的洞察迈克尔·霍梅尔和Stefan Schmitz 14.《企业实体经济学与法律》：A·C·利特尔顿与德美关系尤里·比昂迪15.会计相对主义：收入计量与公司理论之间的不稳定关系：意大利和美国的传统斯特凡诺·赞邦和卢卡·赞16.意大利的会计和商业经济学传统恩里科·维加诺17.葡萄牙语和西班牙语传统埃斯特班·埃尔南德斯·埃斯特夫18.会计与商业经济学：了解过去，面对现在，为未来做准备
Part I: Introduction 1. The Genesis of an Academic Discipline: Accounting Theories of the First Half of the Twentieth Century 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 Colbe and Rolf U. Fuelbier 3. Accounting and Economia Aziendale in Italy, 1911 Afterward Arnaldo Canziani 4. The Accounting and Business Economics Traditions in Japan Masatoshi Kuroda and Ellie Okada 5. Accounting and Business Economics in the Netherlands Kees Camfferman 6. Development of Accounting and Business Economics in Finland: From a Practical Discipline to a Scientific Subject and Field of Research Salme Nasi and Juha Nasi 7. Accounting and Business Economics. Traditions in Sweden: A Pragmatic View Sten Jonsson 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 Vincente Montesinos 10. 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 for Accounting and Business Economics 13. Insights on German Accounting Theory Michael Hommel and Stefanie Schmitz 14. 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: The Case of the Traditions of Italy and the United States Stefano Zambon and Luca Zan 16. Accounting and Business Economics Traditions in Italy Enrico Vigano 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 Stefano Zambon