Année
2013
Abstract
This provides a brief introduction to different theories of accounting that have evolved in the European literature since the middle ages, and addresses central issues that remain relevant today.
NÄSI, S., SACCON, C., WŰSTEMANN, S. et WALTON, P. (2013). European Accounting Theory: Evolution and Evaluation. Dans: The Routledge Companion to Accounting, Reporting and Regulation. 1st ed. Routledge, pp. 72-92.