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Accounting 1 Accruals and deferrals 1 Italien 1 Italy 1 Rechnungsabgrenzung 1 Rechnungswesen 1 Stakeholder 1 accountability 1 accrual accounting 1 cash accounting 1 higher school of commerce 1 microhistorical analysis 1 stakeholder salience 1
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Article in journal 1 Aufsatz in Zeitschrift 1
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English 1
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Agostini, Marisa 1 Sòstero, Ugo 1
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Accounting history : journal of the Accounting History Special Interest Group of the Accounting Association of Australia and New Zealand 1
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ECONIS (ZBW) 1
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Cash and accrual : a dual system of accountability for salient stakeholders by the first Italian higher school of commerce
Agostini, Marisa; Sòstero, Ugo - In: Accounting history : journal of the Accounting History … 27 (2022) 3, pp. 445-466
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