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Paolo Rigamonti, Alessandro

Egidio Giannessi's contributions to cost accounting : the Kreislauf between Costs and Prices

2022 - Franco Angeli

29-53 p.

  • Introduction: This study discusses the life and ideas of Egidio Giannessi, an important Italian accounting theorist, and provides an indepth critical analysis of The Kreislauf between Costs and Prices, a book that he wrote in 1958. Aim of the work: The research explores how the ideas in The Kreislauf are relevant for the discipline of cost accounting. The study also investigates the historical background and Giannessi's vision to identify the context in which The Kreislauf was developed. It aims to resume Giannessi's main statements by describing why the ideas are still valuable today. Methodological approach: The research is based on an interpretative approach.
  • Main findings: The study provides a rationale to explain the absence from the international debate of Giannessi's ideas. The research investigates how The Kreislauf fits into the academic debate regarding its usefulness for practitioners of research in managerial accounting. Originality: The study proposes a link between the antitrust regulation on excessive pricing and the problem expressed in the book. [Publisher's text].

Is part of

Contabilità e cultura aziendale : rivista della Società Italiana di Storia della Ragioneria : XXII, 1, 2022