New directions in accounting

Area 13 – Scienze economiche e statistiche

This book collects a series of scientific papers produced by the A.d.E.A. research group from the University of Catania, who are united in identifying “new paths" in the field of accountancy studies. Some of these pathways have found extensive development and already brought concrete results in the practices of companies. Although much debated, other issues still require generally accepted foundations and homogeneous practices. However, there remains the question of the relationship between ideas and contexts which they generate and are not only geographically: the applicability of the theory to countries other than the country of origin and which goes beyond the language barrier. Hence the decision to publish the work in English with the hope that it will cross national boundaries and be compared and confirmed by a wider audience of scholars

SINTESI