IDEAS home Printed from https://ideas.repec.org/a/fan/ccadaa/vhtml10.3280-cca2016-001002.html
   My bibliography  Save this article

Opening speech at the World Congress of Accounting Historians

Author

Listed:
  • Roberto Di Pietra

Abstract

L?articolo esplora le relazioni tra letteratura scientifica e tecnologica in materia contabile al fine di accertare se lo status di scienza normale a l? Kuhn ? condizione necessaria affinch? quest?ultima eserciti un potere condizionante sulla tecnologia. La metodologia di ricerca si basa sull?analisi dei contenuti condivisi da due manuali di istruzioni contabili per le societ? di mutuo soccorso (friendly societies) e lo stato dell?arte della scienza contabile dei rispettivi contesti spazio-temporali, i quali sono caratterizzati da differenti stadi di sviluppo scientifico. Il confronto mostra come lo status di scienza normale sia irrilevante poich? il potere pervasivo del pensiero scientifico si manifesta con la stessa intensit? in entrambi i casi. Dall?analisi emerge, inoltre, il ruolo della letteratura tecnologica che appare fungere da filtro selettivo tra scienza e pratica contabile.

Suggested Citation

  • Roberto Di Pietra, 2016. "Opening speech at the World Congress of Accounting Historians," CONTABILIT? E CULTURA AZIENDALE, FrancoAngeli Editore, vol. 2016(1), pages 7-9.
    • Handle: RePEc:fan:ccadaa:v:html10.3280/cca2016-001002
    as

    Download full text from publisher

    File URL: http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=57009&Tipo=ArticoloPDF
    Download Restriction: Single articles can be downloaded buying download credits, for info: https://www.francoangeli.it/DownloadCredit
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:fan:ccadaa:v:html10.3280/cca2016-001002. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Stefania Rosato (email available below). General contact details of provider: http://www.francoangeli.it/riviste/sommario.aspx?IDRivista=178 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.