Open Journal of Accounting

Vol.2 No.4(2013), Paper ID 38281, 7 pages

DOI:10.4236/ojacct.2013.24017

 

The Accounting Harmonization Process: Italian Public Principles and International Accounting Standards. Is It a Cultural Choice?

 

Roberto Jannelli, Cristina Tesone

 

Aggregate Professor of Public Accounting, University of Sannio and Partner KPMG
Consultant KPMG, Government and Public sector, Italy

 

Copyright © 2013 Roberto Jannelli, Cristina Tesone et al. This is an open access article distributed under the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.

 

How to Cite this Article


R. Jannelli and C. Tesone, "The Accounting Harmonization Process: Italian Public Principles and International Accounting Standards. Is It a Cultural Choice?," Open Journal of Accounting, Vol. 2 No. 4, 2013, pp. 115-121. doi: 10.4236/ojacct.2013.24017.

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