В работе проведен лингвокультурный анализ учетных концептов: обсуждаются структура, содержание, значения и образы, формирующие концептосферы понятий «учет» и...

In the article the most significant milestones in the development of accounting thought in Italy are considered in terms of the formation of the modern concept of management accounting (MA). The core content of the Italian accounting school authors since the early Renaissance to the...

The article describes the evolution of the accounting knowledge from the simple registration technique to economic and social institution, in medieval Italy. It is shown that the institutionalization of accounting was completed to the XIV century, when it became a system of codified technical...