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Accounting Change in Italy: Fresh Start or Gattopardo's Revolution?

By S. ZAMBON and SACCON C.

Abstract

The paper highlights the changes which are occurring in accounting regulation\ud and in the accounting profession in Italy. This 'revolution' is analysed both in\ud its 'technical' terms and in the light of the wider socio-economic context of the\ud country. Some anomalies and contradictions affecting Italian accounting are\ud pointed out and discussed. The concrete significance of those changes is questioned\ud with reference to the day-to-day practice and social perception of\ud accounting. In conclusion, drawing on this national situation, some methodological\ud remarks are made concerning the difficulties of an evaluatory perspective\ud in the study of international accounting

Publisher: Routledge Limited:11 New Fetter Lane, London EC4P 4EE United Kingdom:011 44 20 75839855, INTERNET: http://journals.routledge.com, Fax: 011 44 20 7330245
Year: 1993
OAI identifier: oai:iris.unife.it:11392/463544
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