What Contents For Introductory Accounting Courses? A Survey On Italian Faculties of Economics

The research proposes a survey on the introductory Accounting courses of the Degree Courses L18 and L33 established by the Italian Faculties of Economics. After a historical overview on the scientific and educational evolution of Ragioneria and Economia Aziendale, it focuses on six basic topics analyzed in the syllabi of the first two SECS P07 courses. The study aims at providing the Accounting community with a useful tool to know the current status of its disciplines in university classrooms.