Accounting and Business Economics Insights from National Traditions [Paperback]

The recent financial crisis has sparked debates surrounding the nature and role of accounting in informing capital markets and regulatory bodies about the financial performance and position of a firm. These debates have drawn attention to the broader implications of accounting for the economy and society. Accounting and Business Economicsbrings together leading international scholars to examine the current state of accounting theory and its fundamental connection with the economics and finance of firms, viewing the business entity from not only accounting, but also national, economic, social, political, juridical, anthropological, and moral points of view.

Part I: Introduction  1. The Genesis of an Academic Discipline: Accounting Theories of the First Half of the Twentieth CenturyRichard Mattessich  Part II: At the Roots of National Traditions of Accounting and Business Economics  2. Accounting and the Business Economics Tradition in Germany Walther Busse von Colbe and Rolf U. Fuelbier  3. Accounting and Economia Aziendale in Italy, 1911 Afterward Arnaldo Canziani  4. The Accounting and Business Economics Traditions in Japan Masatoshi Kuroda and Ellie Okada  5. Accounting and Business Economics in the Netherlands Kees Camfferman  6. Development of Accounting and Business Economics in Finland: From a Practical Discipline to a Scientific Subject and Field of Research Salme N?si and Juha N?si  7. Accounting and Business Economics. Traditions in Sweden: A Pragmatic View Sten J?nsson  8. Accounting and Business Economics in Denmark Anne Loft, Jan Mouritsen, and Carsten Rohde  9. Accounting and Business Economics: EmergelÃ+