Le discipline economiche e aziendali nei 150 anni di storia di Ca’ Foscari

Le discipline economiche e aziendali nei 150 anni di storia di Ca’ Foscari

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Language
it

ISBN (print)
978-88-6969-259-8

ISBN (ebook)
978-88-6969-255-0

Date of publication
23 Oct 2018

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I libri di Ca’ Foscari

Bilancio e sistema giuridico
Prime regole contabili in ordinamenti diversi

Silvia Panfilo
ORCID 0000-0002-3670-0012 
Università Ca’ Foscari Venezia, Italia
silvia.panfilo@unive.it

Chiara Saccon
ORCID 0000-0002-7794-4566 
Università Ca’ Foscari Venezia, Italia
csaccon@unive.it

DOI 10.30687/978-88-6969-255-0/011

Abstract

In the framework of the environmental determinism model this chapter analyses and questions the relation between legal system and accounting regulation as it is presented in the accounting literature. The two different legal families, common and civil law, impact differently the accounting regulation. Although in recent time the named distinction has gradually lost its relevance, its historical meaning is not questioned. This dichotomy will be used to investigate the relation between law and accounting in the Italian and US contexts at the end of the nineteen-century when both countries were emerging from wars and entering a phase of economic development that generated accounting debate and rules. The aim of the chapter is to highlight specificities emerging from the examination of regulative interventions in the accounting scenario by governmental and professional agencies in a period in which accounting regulation was unexpected and according to models that do not reproduce the traditional common-civil law country categorization.

Keywords
Environmental factors. Legal system. Common Law. Civil Law.


Creative Commons License This work is licensed under a Creative Commons Attribution 4.0 International License 

Table of contents
×
Campo DC Valore

dc.contributor.author

Panfilo Silvia

dc.contributor.author

Saccon Chiara

dc.title

Bilancio e sistema giuridico

dc.type

Book Chapter

dc.language.iso

it

dc.description.abstract

In the framework of the environmental determinism model this chapter analyses and questions the relation between legal system and accounting regulation as it is presented in the accounting literature. The two different legal families, common and civil law, impact differently the accounting regulation. Although in recent time the named distinction has gradually lost its relevance, its historical meaning is not questioned. This dichotomy will be used to investigate the relation between law and accounting in the Italian and US contexts at the end of the nineteen-century when both countries were emerging from wars and entering a phase of economic development that generated accounting debate and rules. The aim of the chapter is to highlight specificities emerging from the examination of regulative interventions in the accounting scenario by governmental and professional agencies in a period in which accounting regulation was unexpected and according to models that do not reproduce the traditional common-civil law country categorization.

dc.relation.ispartof

I libri di Ca’ Foscari

dc.relation.ispartof

1868-2018: storie di un ateneo

dc.publisher

Edizioni Ca’ Foscari - Digital Publishing

dc.date.issued

2018-10-23

dc.dateAccepted

None

dc.dateSubmitted

None

dc.identifier.uri

http://doi.org/10.14277/978-88-6969-255-0/011

dc.identifier.issn

2610-8917

dc.identifier.eissn

2610-9506

dc.identifier.isbn

978-88-6969-259-8

dc.identifier.eisbn

978-88-6969-255-0

dc.rights

Creative Commons 4.0 Attribution alone

dc.rights.uri

http://creativecommons.org/licenses/by/4.0/

item.fulltext

with fulltext

item.grantfulltext

open

dc.subject

Environmental factors

dc.subject

Legal system

dc.subject

Common Law

dc.subject

Civil Law

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