The recent financial crisis has sparked debates surrounding the nature and role of accounting in informing capital markets and regulatory bodies about the financial performance and position of a firm. These debates have drawn attention to the broader implications of accounting for the economy and society. Accounting and Business Economics brings together leading international scholars to examine the current state of accounting theory and its fundamental connection with the economics and finance of firms, viewing the business entity from not only accounting, but also national, economic, social, political, juridical, anthropological, and moral points of view.

Contents

Part I: Introduction 1. The Genesis of an Academic Discipline: Accounting Theories of the First Half of the Twentieth CenturyRichard Mattessich Part II: At the Roots of National Traditions of Accounting and Business Economics 2. Accounting and the Business Economics Tradition in Germany Walther Busse von Colbe and Rolf U. Fuelbier 3. Accounting and Economia Aziendale in Italy, 1911 Afterward Arnaldo Canziani 4. The Accounting and Business Economics Traditions in Japan Masatoshi Kuroda and Ellie Okada 5. Accounting and Business Economics in the Netherlands Kees Camfferman 6. Development of Accounting and Business Economics in Finland: From a Practical Discipline to a Scientific Subject and Field of Research Salme Näsi and Juha Näsi 7. Accounting and Business Economics. Traditions in Sweden: A Pragmatic View Sten Jönsson 8. Accounting and Business Economics in Denmark Anne Loft, Jan Mouritsen, and Carsten Rohde 9. Accounting and Business Economics: Emergence and Consolidation as Autonomous Disciplines in Spain Vincente Montesinos 10. The Three Main Schools of the French Financial Accounting Doctrine: A Historical Survey Jacques Richard 11. Accounting and the Absence of a Business Economics Tradition in the United Kingdom Christopher Napier 12. Developments in Accounting and Business Economic Thougence from the United States Garen Markarian Part III: Comparative Analyses, Insights and Implications for Accounting and Business Economics 13. Insights on German Accounting Theory Michael Hommel and Stefanie Schmitz 14. Accounting, Economics and Law of the Enterprise Entity: A.C. Littleton and the German-American Connection Yuri Biondi 15. Accounting Relativism: The Unstable Relationship Between Income Measurement and Theories of the Firm: The Case of the Traditions of Italy and the United States Stefano Zambon and Luca Zan 16. Accounting and Business Economics Traditions in Italy Enrico Vigano 17. Portuguese and Spanish Languages Traditions Esteban Hernandez Esteve 18. Accounting and Business Economics: Understanding the Past to Face the Present and Prepare the Future Stefano Zambon

Author Bio

Yuri Biondi is tenured research fellow at the CNRS (Ecole Polytechnique), appointed to the ESCP Europe in Paris. His research interests include theory, accounting and financial regulation, as ...