Aldo Amaduzzi : one of the best Italian scholars in the business disciplines

This study aims to provide an outline of the innovative contribution made by Aldo Amaduzzi to the business disciplines. Aldo Amaduzzi was one of the greatest Italian scholars in the last century. He was professor in business administration and in accounting and he developed contents and methods worthy of an international and wide circulation. His approach has the merit of representing business operations in a dynamic and effective way, making the accounting representation of the phenomena easier. Amaduzzi’s writings are hardly known to non-Italian speaking accounting scholars because of linguistic barrier. The paper has the objective of focusing on some concepts elaborated by Amaduzzi, currently adopted and taught in many Italian universities for their explanatory power. The presentation of main ideas of this important Author to an international audience helps to widen and improve knowledge in the scientific community.