Cash and accrual : a dual system of accountability for salient stakeholders by the first Italian higher school of commerce
Year of publication: |
2022
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Authors: | Agostini, Marisa ; Sòstero, Ugo |
Published in: |
Accounting history : journal of the Accounting History Special Interest Group of the Accounting Association of Australia and New Zealand. - Los Angeles [u.a.] : SAGE Publ., ISSN 1749-3374, ZDB-ID 2211854-8. - Vol. 27.2022, 3, p. 445-466
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Subject: | accountability | accrual accounting | cash accounting | higher school of commerce | microhistorical analysis | stakeholder salience | Stakeholder | Italien | Italy | Rechnungsabgrenzung | Accruals and deferrals | Rechnungswesen | Accounting |
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