David Alexander is Emeritus Professor of Accounting, Department of Accounting, Business School, University of Birmingham, England, and author of many articles, and several textbooks, in the field of international accounting and its theories and regulation.Stefano Adamo is Full Professor of Accounting, Business Administration and Business Management, Department of Economics, Management, Mathematics and Statistics, University of Salento, Italy, and author of many articles and textbooks in the field of financial accounting and regulation.Roberto Di Pietra is Full Professor of Accounting, Business Administration and Business Management, Department of Business and Law, University of Siena, Italy, pro tempore President of the Italian Society of Accounting History (Società Italiana di Storia della Ragioneria, SISR) and author of many articles and textbooks in the field of financial accounting and accounting history.Roberta Fasiello is Associate Professor of Accounting, Business Administration and Business Management, Department of Economics, Management, Mathematics and Statistics, University of Salento, Italy, and an emerging expert in theoretical and international aspects of financial accounting and reporting.

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• IntroductionStefano Adamo, David Alexander, Roberto Di Pietra and Roberta Fasiello1 The contribution of Maffeo Pantaleoni in the field of financial valuationLuciano D’Amico and Riccardo Palumbo2 Fabio Besta: financial valuations at the beginning of the twentieth century in Italy Antonella Paolini and Michela Soverchia3 Financial valuations in the Italian patrimonialist traditionStefano Coronella4 Income measurement and asset valuation under Zappa’s theoryDavid Alexander, Roberta Fasiello and Francesco Giaccari5 The "functional value" (valore funzionale) in the Tuscan School of "Economia Aziendale": the contribution of Alberto Ceccherelli and Egidio Giannessi to financial valuation theoryEnrico Gonnella6 The financial statements in Aldo Amaduzzi’s thoughtAntonio Costa and Alessandra Tafuro7 The contribution of Lino Azzini to Financial Accounting and Group Accounting in ItalyStefano Azzali and Luca Fornaciari8 The contributions of Carlo Masini to accounting theoriesPaolo Andrei and Silvano Corbella9 Financial valuations in Domenico Amodeo’s thoughtSara Saggese, Adele Caldarelli and Riccardo Viganò10 Paolo Emilio Cassandro and the rational valuationsStefano Adamo, Pierluca Di Cagno and Francesca Imperiale11 Insights into the notion of goodwill from the Italian theoretical contributionRoberto Di Pietra12 "Consumable income" according to Edoardo Ardemani’s thoughtAlessandro Lai

David Alexander is Emeritus Professor of Accounting, Department of Accounting, Business School, University of Birmingham, England, and author of many articles, and several textbooks, in the field of international accounting and its theories and regulation.Stefano Adamo is Full Professor of Accounting, Business Administration and Business Management, Department of Economics, Management, Mathematics and Statistics, University of Salento, Italy, and author of many articles and textbooks in the field of financial accounting and regulation.Roberto Di Pietra is Full Professor of Accounting, Business Administration and Business Management, Department of Business and Law, University of Siena, Italy, pro tempore President of the Italian Society of Accounting History (Società Italiana di Storia della Ragioneria, SISR) and author of many articles and textbooks in the field of financial accounting and accounting history.Roberta Fasiello is Associate Professor of Accounting, Business Administration and Business Management, Department of Economics, Management, Mathematics and Statistics, University of Salento, Italy, and an emerging expert in theoretical and international aspects of financial accounting and reporting.

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• IntroductionStefano Adamo, David Alexander, Roberto Di Pietra and Roberta Fasiello1 The contribution of Maffeo Pantaleoni in the field of financial valuationLuciano D’Amico and Riccardo Palumbo2 Fabio Besta: financial valuations at the beginning of the twentieth century in Italy Antonella Paolini and Michela Soverchia3 Financial valuations in the Italian patrimonialist traditionStefano Coronella4 Income measurement and asset valuation under Zappa’s theoryDavid Alexander, Roberta Fasiello and Francesco Giaccari5 The "functional value" (valore funzionale) in the Tuscan School of "Economia Aziendale": the contribution of Alberto Ceccherelli and Egidio Giannessi to financial valuation theoryEnrico Gonnella6 The financial statements in Aldo Amaduzzi’s thoughtAntonio Costa and Alessandra Tafuro7 The contribution of Lino Azzini to Financial Accounting and Group Accounting in ItalyStefano Azzali and Luca Fornaciari8 The contributions of Carlo Masini to accounting theoriesPaolo Andrei and Silvano Corbella9 Financial valuations in Domenico Amodeo’s thoughtSara Saggese, Adele Caldarelli and Riccardo Viganò10 Paolo Emilio Cassandro and the rational valuationsStefano Adamo, Pierluca Di Cagno and Francesca Imperiale11 Insights into the notion of goodwill from the Italian theoretical contributionRoberto Di Pietra12 "Consumable income" according to Edoardo Ardemani’s thoughtAlessandro Lai