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

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…

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 …

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…