Le cattedre di Ragioneria nel regno Lombardo Veneto nel periodo di preparazione all'Unità d'Italia. In: Atti del Convegno nazionale della Società Italiana di Storia della Ragioneria

LE CATTEDRE DI RAGIONERIA NEL REGNO LOMBARDO-VENETO

Value and Accounting between History and Theory: the Italian Case

The paper looks for the philophical and economic roots of accounting conceptions of value, and the following methods of evaluation, through the main accounting 'classical'authors of Italian doctrine. The basic assumption is that 'value' is not only an accounting concept but a multidisciplinary category that, incidentally for other disciplines, is central for accounting itself. The authors focus on the period following the 'precepts' period (late XV - early XIX century) and preceding the 'Zappian Revolution' of 1926 that gave birth to "Economia aziendale". So the Lombard School (Crippa and Villa), the Tuscan one (Cerboni and Rossi), Emanuele Pisani, the Venetian one (Besta, Alfieri and the f…

La Magna Curia dei Maestri Razionali del Regno di Sicilia

Il saggio è una storia dell'organo di controllo e giurisdizione contabile dalla sua istituzione nel 1240, con riferimenti agli uffici finanziari dello Stato di Sicilia sin dallo sbarco normanno, fino alla sua definitiva soppressione nel 1869, attraverso i diversi cambiamenti di nomi e di funzioni. Esso presenta anche una mappatura delle risorse archivistiche disponibili, con la presentazione di alcuni campioni, soprattutto riguardanti in particolare i "riveli" (dichiarazioni) di epoca moderna (XVII secolo)

Corporate Social Responsibility in the University Courses in Italy: An Empirical Analysis

In recent years, the topic of Corporate Social Responsibility is widely discussed in various contexts: in businesses, government, not for profit organizations, university studies, with customers and users of various types of business, etc.

Valore e valutazioni nelle scuole italiane di Ragioneria fra Ottocento e primo Novecento. Premesse metadisciplinari e profili disciplinari.

Il presente articolo è un estratto del lavoro di tesi di dottorato. "Premio tesi di dottorato SISR 2007/2008"

CSR Modules in Catholic and Ecclesiastical Universities in the Italian Territory

There is not a single and universally accepted approach to social responsibility. The starting hypothesis of this study considers that the different cultural, economic, socio-political, religious and environmental contexts have an important role in defining the type of approach taken towards CSR.

GIUSEPPE CERBONI: ACCOUNTING THEORIST AND PRACTITIONER

This paper outlines Cerboni’s thought through a study of his main publications. It underlines the scientific nature of his work, not only through chronological interpretation,but above all through a logical-systematic interpretation based on its contents and contexts

CSR in Italy

Il “valore” ne la scienza dei conti di Giuseppe Lodovico Crippa

All’interno dell’ampia tematica del “valore”, questo studio tenta di dare un contributo alla conoscenza di base esplorando il significato che il valore ha assunto nell’opera di Crippa. Il lavoro si snoda attraverso l’analisi del retroterra culturale dell’Autore, considerando sia le sue radici filosofiche sia il pensiero economico del tempo. Si cerca di descrivere il concetto di valore, operando dunque una cross-fertilisation tra i contenuti della disciplina ed il contesto in cui il Nostro ha operato. Il presente articolo è da considerarsi quale primo “tassello” per la costruzione di una “mappa” del concetto di valore attraverso le opere dei principali pensatori delle “Scuole di Ragioneria”.

Public Accounting in Austria and in the Lombard-Venetian area: the first Academic Teachings

Social Responsibility and Health Care Public Sector: Some Notes on the Concept of “Value”

This chapter outlines the concept of value specifically within the context of public sector. Starting from the literature, it defines a new concept of value that better fits with the public sector organizations characteristics. In doing this it proposes a shift on the established doctrine for making the expectations of multiple stakeholders converge. Firstly, basic framework of the characteristics of public health agencies is made; secondly, the identification of the main stakeholders of public health agencies and their expectations towards these institutions; and finally a definition of health value, intended as a specification of the concept of “public value” in the context of public heal…

The Concept of Value Beyond Economics: Social and Philosophical Roots for Corporate Social Responsibility

This paper tries to underline the importance of the concept of value for CSR and then to map the concept of value beyond Economics. In doing this it takes in consideration the Italian literature in a specific time in order to make a first step for a broader research that takes in consideration also other literatures and time.

G. Catalani, F. Ricci e G. Maggiordomo: tre autori di aritmetica mercantile

Il presente lavoro, inserendosi nel contesto più ampio del volume, persegue l’obiettivo di “dar voce” ad alcuni autori che, seppur “minori”, hanno contribuito alla formulazione ed alla evoluzione della disciplina ragioneristica. L’idea di fondo è stata quella di verificare, in primo luogo, l’esistenza di scritti citati da fonti autorevoli e di procedere poi alla registrazione delle notizie riferite alle caratteristiche concettuali, editoriali e fisiche del documento, allo scopo di poterne successivamente indagare i contenuti con riferimento alle scritture in uso ed alle costruzioni di pensiero del tempo. Si è partiti dalla celeberrima catalogazione delle opere di «computisteria e ragioneria…

The Concept of Value for CSR: A Debate Drawn from Italian Classical Accounting

This paper underlines the importance of the concept of value for corporate social responsibility (CSR) and then explores it beyond economics, looking for its social and philosophical roots. Considering the most recent literature on the matter, the dilemma between a non-monetary, multi-variable conception and a monetary, one-variable conception is set. To obtain the origins of the meaning for this basic concept in CSR, Italian literature regarding ‘value in accounting’ is explored. The main result from this first survey is the existence of a ‘chain’ from the highest conception of value (philosophical, ethical), to the most practical conception (accounting techniques of measurement). By this …

BEING ACCOUNTABLE: THE MEASUREMENT OF ITALIAN HEALTH CARE SECTOR PERFORMANCE

Building on the analysis of the numerous contributions on the subject, treated by an extensive literature review, we highlight the limitations of traditional measurement systems and underlines the need for a comprehensive approach. In fact, in addition to traditional measurements, there is the need to consider other indicators of a different nature, not only the capital resources but also the non-property resources. According to this literature it is sufficiently established the consideration of performance on two fundamental levels: • the economic and financial, in more traditional terms; • the ‚real‛ results in terms of health. Bearing in mind these two levels together, the overall object…

The Court of Auditors in the Kingdom of Sicily

The paper investigates the history of a major Sicilian institution in Accounting: the local Court of Auditors. This began to work in a very early period, the XIII century, under the Swabian dynasty in the most glorious period of the old Kingdom of Sicily, when the modern European state was beginning to take root. The public audit for accounting, after, flew parallel to the events of local parliamentary institutions. The paper then focuses on two main arguments. The former is the history of this court in itself, its rise in power when Sicily evolved in a constitutional monarchy, its life gaced with the baronial biases and arrogance under the weak government of viceroys, and finally its decli…

Evoluzioni e prospettive sul bilancio delle aziende sanitarie pubbliche

Il presente paper nasce dalla volontà di approfondire il tema del bilancio delle aziende sanitarie pubbliche alla luce del processo di trasformazione che nel corso dell’ultimo ventennio sembra aver dato loro, nella forma e nella sostanza, un vero e proprio volto nuovo. Tale tema risulta particolarmente interessante in quanto la natura pubblicistica di questa classe di aziende rende queste ultime più direttamente “permeabili” al contesto economico, sociale e massimamente politico. La generale tendenza innovativa, che ha coinvolto la Pubblica Amministrazione in generale, ha influenzato in detto contesto la legislazione in modo da portare all’adozione di strumenti gestionali e lato sensu conta…

Social Accounting

Accounting Education for Accounting Educators Evidence from Italy – The Case of SISSIS/TFA (2002-2013)*

Abstract This paper aims to highlight the education-training during the early twenty-first century, for future teachers of Economia aziendale (“Economic concern”), in Palermo (Sicily, Italy), in a special training school. In Italy, the business disciplines, unitarily, are studied generally under the name of Economia aziendale, within which, however, the part of Accounting (Ragioneria in Italian) has always played a dominant role. Compared to the usual studies in Accounting Education, this research presents some peculiarities worthy of note. The perspective used is the critical thinking in education.

A SICILIAN AUTHOR OF ACCOUNTING: EMANUELE PISANI AND HIS "STATHMOGRAPHY"

The paper intends to present the accounting method 'invented' by Emanuele Pisani, the most relevant Sicilian author of the second half of the XIX century. His method was called "Stathmography" and it can be considered the "middle point" between the "personalistic" approach to accounts - that dominated the scene with Cerboni's work and the "materialistic" approach - that was introduced by Crippa and continued by Besta. Although its premises originated with previous authors, his idea was founded upon a new theoretical basis that was the first step to the greater development of the following accounting thought. Considering the importance of the context. A cross-fertilisation will be made withi…

Public Accounting Teachings Through the 19th Italian Century

This paper tries to offer an Italian point of view about the theme of public accounting teachings. We focused our attention on the Italian case during the 19th century because this period was very significant for our purpose. In particular, we considered the teachings that were held in Pavia and Padua and the eminent figures of the correspondent professors: Villa and Tonzig. In this sense, the aims of this paper are: • To analyze the characteristics of the Italian context at the time; • To describe the contents of the mentioned teachings in consideration of the different Professors’ backgrounds and ideas; • To make a comparison between the contents of the two considered courses in relation …

More Than a Technical Discipline: The Accounting Culture in Italy, A glance through the “Schools”

In consideration of the lack of a common understanding of some important concepts in the Italian culture of Accounting, this paper tries to offer an overview of the 'Accounting Schools' in Italy, with particular attention to their meaning among their contexts. It presents the main ideas of the authors of the classical Lombard School, the Tuscan, the Venetian and the Palermitan one, pointing out how the two elected concepts of azienda and ragioneria changed through space and time. At the end a critical synthesis of the whole is outlined.

SOCIAL RESPONSIBILITY: THE ITALIAN CASE WITHIN PUBLIC ADMINISTRATION

This study offers an Italian perspective of the theme of social responsibility and social reporting. Although it is a widely explored field of accounting research, we focus our attention on the Italian case because we believe that this would be the very first step for a broader research that underlines the significant differences between countries which requires exploring different backgrounds and cultures. This study therefore seeks to: (1) Describe the concept of social responsibility regarding the Italian doctrine, in particular in the Public Administration field; (2) Analyze the characteristics of social reporting in two areas of the public administration which operate in the Italian co…

Social, Environmental and Financial Information

This chapter tries to delineate the institutional external disclosure for every kind of concerns, including information beyond the strict financial domain. It deals with social disclosure (variables of human and social nature), and with environmental disclosure (variables of physical-natural nature). The theme of integrated disclosure is dealt with as well. A basic choice is the privileged reference to the entity and not to the firm or corporate. Thus, it is chosen a ‘generalistic’ approach, according whom the common characters for every kind of entity will be exposed at the beginning, afterwards the variance between public and private ‘world’, and between no profit and for profit organisat…