L'economia aziendale in Germania dalle origini ai principi contabili IAS/IFRS: natura, oggetto e metodo. Il contributo della dottrina tedesca alla scienza economico-aziendale, con particolare riferimento alle teorie e alla disciplina del bilancio.

The development of the international economic and accounting science has received a strong impulse, during the XX Century, by the German studies; in effect, between the end of the ‘800 and the beginning of the ‘900 in Germany has been developed deep researches aimed to rationalise the economic and accounting disciplines, in order to give them a scientific character. The thematic that has always dominated the German studies is the financial statement; particularly, forwarding different approaches, the German Researchers have developed interesting theories on the financial statement, that have been diffused at an international level, inspiring other Researchers. During the ’70, Germany had a fundamental role in the elaboration of the IV and VII European Directives; nevertheless, in the last period the harmonization process has overstepped Europe, by the operating of the IASB, an Anglo-American organism that has elaborated the international accounting standard. The strength and the success of the German doctrine have arisen the curiosity to study the development of the German researches, in order to deepen the aspects concerning the nature, the object and the method of accounting and management science. Therefore, the purpose of this thesis is to investigate, even partially, the nature, the object and the method of accounting and management science, deepening the interesting contributions offered in the time from the German Researchers, trying to compare them, when it is possible, to the other international tendencies, in particular way to Italian and Anglo-American tendencies, beginning from the origins to the actual adoption and use of the international accounting standards emanated by the IASB.