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Bilancio e sistema giuridico

Prime regole contabili in ordinamenti diversi

Silvia Panfilo    Università Ca’ Foscari Venezia, Italia    

Chiara Saccon    NOIS - Dipartimento di Management, Università Ca’ Foscari Venezia, Italia    

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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.

Published
Oct. 23, 2018
Language
IT
ISBN (PRINT)
978-88-6969-259-8
ISBN (EBOOK)
978-88-6969-255-0

Keywords: Legal systemCivil LawEnvironmental factorsCommon Law

Copyright: © 2018 Silvia Panfilo, Chiara Saccon. This is an open-access work distributed under the terms of the Creative Commons Attribution License (CC BY). The use, distribution or reproduction is permitted, provided that the original author(s) and the copyright owner(s) are credited and that the original publication is cited, in accordance with accepted academic practice. The license allows for commercial use. No use, distribution or reproduction is permitted which does not comply with these terms.