European and Anglo-Saxon Proprietorship & Entity Theories. An Integrated Approach.

Andrea Cilloni, Marco Angelo Marinoni, Giuseppe Galassi

Risultato della ricerca: Contributo in libroContributo a convegno


The paper intends to focus on the analysis and comparison, based on the historical international perspective, of the "proprietorship theory" (Besta, Hatfield, Hügli, Schär, Sprague) with the "entity theory" (Paton, Schmalenbach, Zappa). The differences between the proprietorship and entity perspectives constitute a central issue in accounting theory and accounting practice as well. Moreover the paper stresses the contemporary debate about positive empirical accounting research on ERP, demonstrates the weakness, and limited adherence to the present economic setting, of the strict application of the "proprietorship theory". separated from the "entity theory". Instead, even if the implementation of IAS is mainly based on the proprietorship approach, ERP systems demonstrate the need to overcome the rigid separation of the two accounting approaches, fostering an integrated systematic view, which better copes with the complex, dynamic and instable business and economic reality. Keywords: Proprietorship theory, Entity theory, Management Control, Enterprise Resources Planning.
Lingua originaleEnglish
Titolo della pubblicazione ospite12th World Congress of Accounting Historians - Istanbul, Turkey, Congress Proceedings, Vol. II ed. Assoc. Prof. Dr. Cengiz Toraman, Association of Accounting and Finance Academicians (AAFA)
Numero di pagine18
Stato di pubblicazionePubblicato - 2008
Evento12th World Congress of Accounting Historians - Istanbul
Durata: 18 lug 200721 lug 2007


Convegno12th World Congress of Accounting Historians


  • Accounting
  • Entity
  • Proprietorship


Entra nei temi di ricerca di 'European and Anglo-Saxon Proprietorship & Entity Theories. An Integrated Approach.'. Insieme formano una fingerprint unica.

Cita questo