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Accounting change in Italy

Author

Listed:
  • Stefano Zambon
  • Chiara Saccon

Abstract

The paper highlights the changes which are occurring in accounting regulation and in the accounting profession in Italy. This 'revolution' is analysed both in its 'technical' terms and in the light of the wider socio-economic context of the country. Some anomalies and contradictions affecting Italian accounting are pointed out and discussed. The concrete significance of those changes is ques tioned with reference to the day-to-day practice and social perception of accounting. In conclusion, drawing on this national situation, some methodolog ical remarks are made concerning the difficulties of an evaluatory perspective in the study of international accounting.

Suggested Citation

  • Stefano Zambon & Chiara Saccon, 1993. "Accounting change in Italy," European Accounting Review, Taylor & Francis Journals, vol. 2(2), pages 245-284.
    • Handle: RePEc:taf:euract:v:2:y:1993:i:2:p:245-284
    DOI: 10.1080/09638189300000021
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    Citations

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    Cited by:

    1. Peter Walton, 1997. "The true and fair view and the drafting of the Fourth Directive," European Accounting Review, Taylor & Francis Journals, vol. 6(4), pages 721-730.
    2. Panozzo, Fabrizio, 1997. "The making of the good academic accountant," Accounting, Organizations and Society, Elsevier, vol. 22(5), pages 447-480, July.
    3. Axel Haller, 2002. "Financial accounting developments in the European Union: past events and future prospects," European Accounting Review, Taylor & Francis Journals, vol. 11(1), pages 153-190.
    4. Alessandra Allini & Adele Caldarelli & Rosanna Span?, 2017. "La disclosure nei Piani della Performance delle universit? italiane. Intenti simbolici verso approcci sostanziali di legittimazione," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2017(1), pages 37-59.
    5. Federica De Santis, 2016. "Auditing Standard Change and Auditors' Everyday Practice: A Field Study," International Business Research, Canadian Center of Science and Education, vol. 9(12), pages 41-54, December.
    6. Marra, Antonio & Mazzola, Pietro & Prencipe, Annalisa, 2011. "Board Monitoring and Earnings Management Pre- and Post-IFRS," The International Journal of Accounting, Elsevier, vol. 46(2), pages 205-230, June.
    7. Bikki Jaggi & Alessandra Allini & Francesca Manes Rossi & Adele Caldarelli, 2016. "Impact of Accounting Traditions, Ownership and Governance Structures on Financial Reporting by Italian Firms," Review of Pacific Basin Financial Markets and Policies (RPBFMP), World Scientific Publishing Co. Pte. Ltd., vol. 19(01), pages 1-29, March.
    8. Clare Roberts & Yue Wang, 2009. "Accounting harmonization and the value‐relevance of dirty surplus accounting flows," Review of Accounting and Finance, Emerald Group Publishing Limited, vol. 8(4), pages 340-368, October.
    9. 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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