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L?approccio cognitivo-semiotico in Ragioneria: profili storici nel tempo e nello spazio

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  • Giusi Guzzo

Abstract

Il paper si pone l?obiettivo di esplorare l?approccio semiotico nella Ragioneria italiana secondo una prospettiva sia storica interna ad essa sia geografica comparata con l?Accounting. Secondo la prima prospettiva, il paper ricostruisce i contributi espliciti della dottrina italiana del Novecento per una concezione semiotica della disciplina, quale suo nuovo posizionamento a fronte della progressiva affermazione dell?Economia aziendale. Secondo la seconda prospettiva, invece, il paper tratta alcuni punti di criticit? e persino di incompatibilit? ma, al contempo, anche di possibile "contatto" tra Ragioneria e Accounting, favorendo una semiotica aziendale quanto meno compatibile con la cultura angloamericana.

Suggested Citation

  • Giusi Guzzo, 2015. "L?approccio cognitivo-semiotico in Ragioneria: profili storici nel tempo e nello spazio," CONTABILIT? E CULTURA AZIENDALE, FrancoAngeli Editore, vol. 2015(1), pages 37-63.
    • Handle: RePEc:fan:ccadaa:v:html10.3280/cca2015-001003
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    References listed on IDEAS

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