Richard Mattessich's Accounting and Analytical Methods (1964) and Yuji Ijiri's Theory of Accounting Measurement (1975) are two classic works of American accounting literature written by eminent scholars. Mattessich's work contributed to the debate around the role of accountants in designing...

This paper first examines and illustrates the way in which value judgements can be incorporated in a system, and how they can be externalized by changing the system's boundaries. Then some general statements about value judgements and their locations in systems are advanced. The acceptance of...

At the beginning of the nineteenth century the former glory of Italian accounting was overshadowed by its decline during the eighteenth century, and literature from France, England, Germany, America and other countries took centre-stage. 'Theories of accounts' (rather than 'accounting theories')...

Purpose – This paper seeks to offer a survey of accounting publications and research in the French literature from 1950 to the end of the twentieth century. Design/methodology/approach – The methodology is that of literary research, review and critique. Findings – Finds that over the...

Purpose – The purpose of this paper is to offer a concise survey and comparison of Italian accounting research and academic publications during the second half of the 20th century. Design/methodology/approach – The paper discusses the special relation between economia aziendale (business and...