The governance of standard setting and the role of academia in Italian accounting regulation, 1942 to the present
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DOI: 10.1177/1032373219856715
Abstract: This article provides a historical analysis of the role of the accounting academia in influencing Italian accounting regulation from the 1942 Civil Code to the present. It builds on the theory of social order to… read more here.
Keywords: accounting; italian accounting; accounting regulation; role ... See more keywords
Evaluation of Accounting Regulation Evolution in Selected Countries
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DOI: 10.9770/jesi.2018.6.1(11)
Abstract: Accounting forms a significant part of information on any enterprise and plays the most important role in different levels of enterprise' management as well as in country's. Accounting information is used by various information users,… read more here.
Keywords: regulation evolution; information; accounting regulation; regulation ... See more keywords