Publisher's Synopsis
Celebrating the appearance 500 years ago of Fra Pacioli's "Summa", this volume is an international review of accounting theory which focuses on the contributions of its leading thinkers. During the 20th century, accounting emerged as a fully-fledged academic discipline, and its growth owes much to the writings of certain leading experts around the world. Not only did these key figures define the debates surrounding the principles of modern accounting, but they also helped shape accounting practice and pave the way for the efforts towards international harmonization.
