Search results for " economia aziendale."
showing 10 items of 447 documents
Improving performance measurement/management in Academic Institutions: a dynamic resource-based view. Insights from a field project
2011
The Epochal Paradigm Shift in Italian Accounting: from a 'Stock' to a 'Flow' Approach
2012
This paper attempts to outline the important shift that Italy faced at the beginning of the XX century in the accounting theory field. We refer in particular to the new approach that saw the 'flow' as main category to be explored instead of the old approach that saw the 'stock' as main object to be investigated.
The 'Contemporary' Thought of Niccolò D'Anastasio through La Scrittura Doppia Ridotta Scienza (1803)
2012
The great waves of accounting thought: an attempt of comparison between English and Italian literature
2020
The following speech has been pronounced at the XV Biennale of the Italian Society for Accounting History on October, 23rd, 2020, as the Introductory intervention of the Congress. The Author was Chairman of the Organizational Committee of the Congress and member of the Scientific Committee. It has the tentative status of scientific paper in order to be improved for a further process of publishing. It concerned the discerning of a number of parallel waves between English and Italian Accounting literature, since the early beginnings and until the advent of the Globalization Era, when standardization has made relatively unrelevant the specific contributions of single national streams of though…
The Court of Auditors in the Kingdom of Sicily
2012
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…
WRITTEN ACCOUNTING NARRATIVES IN CORPORATE REPORTING: THEORETICAL AND EMPIRICAL FOUNDATIONS FOR INVESTIGATING THEIR MEANINGS, DYNAMICS AND CONTEXTS
2022
Accounting as Administrative Semiotics
2012
Papers on Accounting and Accounting History
2012
Interventionist research in management accounting: promoting engagement through face-to-face dialogues
2023
PurposeThis paper explores face-to-face dialogues between practitioners and interventionist researchers in the management accounting (MA) field during real-time interactions for the development of accounting devices. It aims to shed light on whether and how these dialogues can affect the construction of meanings around the devices, thereby influencing the course of interventionist research (IVR) projects.Design/methodology/approachThis study presents a reflective analysis (both in itinere and ex-post) of an IVR project conducted by one of the authors within a healthcare organisation. It draws on a dialogical perspective to delve into the conversations between the author and the organisation…