The great waves of accounting thought: an attempt of comparison between English and Italian literature

Massimo Costa

Massimo Costa Dipartimento di Scienze Economiche, Aziendali e Finanziarie - Università degli studi di Palermo

Keywords: Accounting History, Accounting Systems, Revenues and Expenses View, Assets and Liabilities View, Comparative Accounting

Abstract

The following speech has been pronounced at the XV Biennale of the Italian Society for Accounting History on October, 23rd, 2020, as the Introductory intervention of the Congress. The Author was Chairman of the Organizational Committee of the Congress and member of the Scientific Committee. It has the tentative status of scientific paper in order to be improved for a further process of publishing. It concerned the discerning of a number of parallel waves between English and Italian Accounting literature, since the early beginnings and until the advent of the Globalization Era, when standardization has made relatively unrelevant the specific contributions of single national streams of thought.

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