The paper offers a survey of major Italian accounting scholars and their work for the period from 1900 to 1950. Apart from the late works of Rossi and Besta, the main focus is on the contributions by Zappa, who undoubtedly dominated the scene. In this period, as well as later, most Italian...

In this survey we present (after an Introduction) a guide to the major doctrinal trends of Spanish accounting of the period, classified in various categories: different views of the scientific nature of accounting, dominant theories, purposes of accounting, special areas, views on classification...

1. Introduction : scope of the book and survey of subsequent chapters -- 2. Further reflections on ontology -- 3. Bhaskar's transcendentalism and related philosophies -- 4. Social reality : its manifestation in accounting and management -- 5. Accounting representation and Baudrillard's orders of...