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Financial Statements and Positive Accounting Theory: The Early Contribution of Aldo Amaduzzi

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  • Andrea Melis

Abstract

This paper examines some of the accounting ideas that were developed in the late 1940s by an Italian professor, Aldo Amaduzzi, with regards to positive accounting studies and the content of financial statements. The paper briefly reviews the aim, methodological assumptions and key findings of the so-called 'positive accounting theory' based on the works of the Rochester school of accounting. A content analysis of the early work of Amaduzzi, in relation to his view that the contents of financial statements can be seen as the equilibrium outcome of a conflict of interests between corporate stakeholders, shows that many of the methodological issues on accounting theory stressed by the 'Rochester school of accounting' were raised by Amaduzzi (1947, 1949). The paper concludes that although some key differences between the two approaches do exist, Amaduzzi may be considered as a forerunner of positive accounting theory.

Suggested Citation

  • Andrea Melis, 2007. "Financial Statements and Positive Accounting Theory: The Early Contribution of Aldo Amaduzzi," Accounting History Review, Taylor & Francis Journals, vol. 17(1), pages 53-62.
    • Handle: RePEc:taf:acbsfi:v:17:y:2007:i:1:p:53-62
    DOI: 10.1080/09585200601127640
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    Cited by:

    1. Silvia ANGELONI, 2013. "Aldo Amaduzzi: One of the Best Italian Scholars in the Business Disciplines," REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 14(3), pages 367-376, July.
    2. Oleksandr Petruk & Serhiy Legenchuk & Nataliya Koroliuk, 2013. "Development of Accounting Theory in English-Speaking Countries: On the Way to Multi-Paradigmatic Discipline," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 48-56, September.
    3. Ericka Costa & Tommaso Ramus, 2012. "The Italian Economia Aziendale and Catholic Social Teaching: How to Apply the Common Good Principle at the Managerial Level," Journal of Business Ethics, Springer, vol. 106(1), pages 103-116, March.

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