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La rappresentazione del patrimonio e del reddito nel bilancio secondo l?approccio dualista tedesco: l?attualit? dei contributi di Schmidt e Sewering

Author

Listed:
  • Giacomo Manetti
  • Massimo Cecchi
  • Luca Bagnoli

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

  • Giacomo Manetti & Massimo Cecchi & Luca Bagnoli, 2016. "La rappresentazione del patrimonio e del reddito nel bilancio secondo l?approccio dualista tedesco: l?attualit? dei contributi di Schmidt e Sewering," CONTABILIT? E CULTURA AZIENDALE, FrancoAngeli Editore, vol. 2016(1), pages 41-62.
    • Handle: RePEc:fan:ccadaa:v:html10.3280/cca2016-001004
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    References listed on IDEAS

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    1. Walther Busse von Colbe, 1996. "Accounting and the business economics tradition in Germany," European Accounting Review, Taylor & Francis Journals, vol. 5(3), pages 413-434.
    2. Whittington, Geoffrey, 2008. "Harmonisation or discord? The critical role of the IASB conceptual framework review," Journal of Accounting and Public Policy, Elsevier, vol. 27(6), pages 495-502.
    3. Richard Mattessich, 2003. "Accounting research and researchers of the nineteenth century and the beginning of the twentieth century: an international survey of authors, ideas and publications," Accounting History Review, Taylor & Francis Journals, vol. 13(2), pages 125-170.
    4. Richard V. Mattessich, 1986. "Fritz Schmidt (1882–1950) and his pioneering work of current value accounting in comparison to Edwards and Bell's theory," Contemporary Accounting Research, John Wiley & Sons, vol. 2(2), pages 157-178, March.
    5. Geoffrey Whittington, 2008. "Fair Value and the IASB/FASB Conceptual Framework Project: An Alternative View," Abacus, Accounting Foundation, University of Sydney, vol. 44(2), pages 139-168, June.
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