Gli studi di financial accounting di matrice nordamericana. Fondamenti epistemologici e percorsi scientifici

[Autom. eng. transl.] The opening of the accounting studies to the international scientific debate, dominated by the North American Financial Accounting approach, has led to the onset of numerous questions: from which theoretical-conceptual assumptions do these studies move? What are the scientific objectives? On what axioms and post-sides do they rest? What macro-areas of research do they investigate and what is their basic structure? To what end is this research oriented? The volume aims to provide an answer to these questions, relevant to allow a conscious participation in the ongoing debate and to favor the connection with a consolidated Italian accountancy culture. To this end, the research aims to: i) shed light on the historical-evolutionary path of Financial Accounting studies, starting from the idea that to understand the formulation of these studies it is necessary to examine the path that led them to the configuration current scientific; ii) to investigate the underlying articulation of Financial Accounting research, starting from the analysis of the fundamental research questions that animate the studies and the survey settings followed to find their answer; iii) to examine the criticisms that emerge, from the inside, in the same scientific culture that generated these settings, also in order to understand the possible openings towards other Financial Accounting perspectives.