Autori
Veltri, Stefania
Mazzotta, Romilda
Palermo, Vittorio

Titolo
The usefulness of accounting information for decision-making purposes in an Italian company from the late nineteenth to the early twentieth century
Periodico
Contabilità e cultura aziendale
Anno: 2022 - Fascicolo: 2 - Pagina iniziale: 29 - Pagina finale: 52

Introduction: Accounting history research on cost accounting theory and practice is still at an early stage in Italy for two main reasons. The first relates to the im-portance that the double-entry bookkeeping technique assumes in Italy, charac-terised by a typical financial focus, and the second to the delay with which Italy en-tered the industrialisation process.



SICI: 1721-5242(2022)2<29:TUOAIF>2.0.ZU;2-V
Testo completo: http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=72871&Tipo=Articolo PDF

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