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Regular version of the site

Article

Родом из Италии: у истоков управленческого учета и анализа

Финансы и бизнес. 2012. № 4. С. 216-228.

In the article the most significant milestones in the development of accounting thought in Italy are considered  in terms of the formation of the modern concept of management accounting (MA). The core content of the Italian accounting school authors since the early Renaissance to the mid-twentieth century is compared with modern interpretations of the subject area and methodology of MA. In the theories and attitudes of theorists and practitioners highlighted the key elements relevant to MA objectives, functions, approaches. It is shown that the holistic nature of Italian theories leads to the interpretation of accounting  as the general managerial science.