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