Accounting harmonization in Europe and Italy: a focus on private enterprises and public administration

History of accounting uniformity process in European Union. From the birth of EEC to the first directives. The new century and the beginning of standardization: the new accounting century. The Italian alignment to uniformed accounting system. Italy and the new accounting era. The process is a continuous becoming, unfortunately it is still very much missing. The harmonization of public administration in Italy. “Public” harmonization between Italy and Europe. The core principles of harmonized public accounting. Case study: the reflection of harmonisation in a company and a local authority. The implications of practical accounting: the Soelia S.p.a. case.