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This book has been written primarily for the applied and social scientist and student who longs for an integrated picture of the foundations on which his research must ultimately rest;
Offering a survey of accounting research on an international scale, this book emphasises on accounting research in the English, German, Italian, French and Spanish language areas.
This book examines the ancient history of accounting and presents a series of often controversial, but strongly researched hypotheses, which makes it an important and enlightening read for both academics and professionals.
The increasing gap between the theory and practice of accounting should be taken as a warning that academics have emphasized the economics and sociology of accounting, while neglecting the applied science of accounting.
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