6533b86efe1ef96bd12cb9d6
RESEARCH PRODUCT
The Epochal Paradigm Shift in Italian Accounting: from a 'Stock' to a 'Flow' Approach
P TorrecchiaMassimo Costasubject
Settore SECS-P/07 - Economia AziendaleAcccounting History Stock Flowdescription
This paper attempts to outline the important shift that Italy faced at the beginning of the XX century in the accounting theory field. We refer in particular to the new approach that saw the 'flow' as main category to be explored instead of the old approach that saw the 'stock' as main object to be investigated.
| year | journal | country | edition | language |
|---|---|---|---|---|
| 2012-01-01 |