首页 | 本学科首页   官方微博 | 高级检索  
     检索      


Fund Accounting from the Italian Early Tradition to the U.S. GAAP for Governments
Authors:Aldo Pavan  Bernadette Dessalvi
Institution:Department of Economics and Business Administration, University of Cagliari, Cagliari, Italy
Abstract:Surprising correspondences emerge from the parallel investigation of fund accounting practices in Italian entities until the late nineteenth century and in the contemporary U.S. public sector. The analysis attempts to interpret similarities and differences in light of dissimilar environmental features, and wonders if the Italian tradition could have some explanatory capability on the U.S. present standards. The “fund” concept and its use are strictly similar; they are founded on information needs for governance and internal control. Contemporary requirements for democracy and transparency, and opportunities coming from modern ICT tools bring U.S. organizations to be accountable to the citizenry.
Keywords:Accounting history  Fabio Besta  fund accounting  U  S  GAAP for governments
设为首页 | 免责声明 | 关于勤云 | 加入收藏

Copyright©北京勤云科技发展有限公司  京ICP备09084417号