Pietra, Roberto Di; Baldi, Rachele - In: CONTABILITA' E CULTURA AZIENDALE 2014/2 (2014) 2, pp. 79-106
According to the seminal study of Parker (1989) accounting knowledge needs to be transferable from one country to another, following business exchanges, dealers, entrepreneurs and accounting professionals in all markets and institutions. In this study we have referred to the influences on...