The paper looks for the philophical and economic roots of accounting conceptions of value,
and the following methods of evaluation, through the main accounting'classical'authors of …

Nowadays companies are engaged in an increasingly competitive and global arena, where
informational imbalances between companies and investors might be seen as a constraint …

In the comparative view, the paper provides examples to illustrate a number of critical
semiotic questions and terminological incompatibilities between the languages of …

L'approccio cognitivo-semiotico in Ragioneria : profili storici nel tempo e nello spazio Page 1
Ricevuto 26 luglio 2014 Accettato 30 gennaio 2015 Sommario Il paper si pone l’obiettivo di …

This paper attempts to outline the important shift that Italy faced at the beginning of the XX
century in the accounting theory field. We refer in particular to the new approach that saw …