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L?Accounting nella dialettica tra scienza e tecnologia: il caso dei manuali sul mutuo soccorso in Inghilterra ed in Italia tra il XIX e XX secolo

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  • Tiziana Di Cimbrini

Abstract

Nell?ambito delle teorie di bilancio tedesche della prima met? del ventesimo secolo, il presente contributo esamina il ruolo e le influenze sulla prassi contabile internazionale delle opere dei due principali dualisti tedeschi: Fritz Schmidt e Karl Sewering. L?obiettivo della ricerca, di natura esplorativa, ? ricostruire gli scopi conoscitivi, l?approccio teorico-pratico e le principali ripercussioni sulle discipline di Accounting a livello internazionale (in particolare sul concetto di conservazione del capitale) di tali autori. Le finalit? dello studio sono perseguite attraverso un approccio metodologico di tipo deduttivo, fondato su un?indagine storiografica di natura documentale. Dai risultati della ricerca emergono alcune indicazioni, che richiedono ulteriori approfondimenti per condurre a conclusioni certe, a sostegno della tesi per la quale le commissioni che hanno redatto la IV direttiva CEE e il Framework IASB si siano avvalse, seppur indirettamente, delle idee e delle proposte dei dualisti tedeschi in tema di conservazione del capitale. Nelle conclusioni, infine, si delineano i principali limiti del presente studio e i suoi possibili sviluppi.

Suggested Citation

  • Tiziana Di Cimbrini, 2016. "L?Accounting nella dialettica tra scienza e tecnologia: il caso dei manuali sul mutuo soccorso in Inghilterra ed in Italia tra il XIX e XX secolo," CONTABILIT? E CULTURA AZIENDALE, FrancoAngeli Editore, vol. 2016(1), pages 11-40.
    • Handle: RePEc:fan:ccadaa:v:html10.3280/cca2016-001003
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