Search results for " generalist approach"

The theorical and historical evolution of firm Accounting: Premises for a generalist approach to Reporting

2019

With the transposition into national laws of Directive 2014/95/UE on disclosure of non- financial information by large companies, the social and environmental responsibility has taken on new significance in the recent accounting debate. This paper moves in particular from the develop- ments of that topic in Italian Ragioneria and in French Comptabilité coming to propose a generalist approach to the business reporting embracing both kinds of information, financial and not financial. From an historical point of view the theme of social and environmental responsibility has been pro- gressively developed in the twentieth century on Italian and French research getting more and more importance. C…