Search results for "ACCOUNTING"
showing 10 items of 1961 documents
Public Accounting Teachings Through the 19th Italian Century
2013
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 …
L’approccio cognitivo-semiotico in Ragioneria: profili storici nel tempo e nello spazio
2015
The cognitive-semiotic approach in Ragioneria: historical and geographical notes This paper aims to investigate the semiotic approach in the Italian Ragioneria by comparing from one side its own historical perspective and from the other side thegeographical perspective of the Comparative Accounting. In the historical view, the paper outlines the explicit contributions of Italian research in the twentieth century that improved the semiotic conception of the Ragioneria. It is well known how in the last century the ‘Economia aziendale’ experienced an unquestionable success in Italy while in an opposite way the Ragioneria faced the problem of its repositioning within the business economicsdisci…
Value and Accounting between History and Theory: the Italian Case
2008
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…
Related party transactions in Italian professional football clubs: an empirical study
2012
The presentation deal with the first results of a research that has for object the qualitative and quantitative analysis of related party transactions of some Italian professional football clubs. In qualitative terms, we investigate on the exhaustiveness of the information, and on its contribution to the transparency and the substantial accuracy of the financial statements of clubs. In quantitative terms, we analyze the financial statements of the clubs and the impact of related party transactions on their economic and financial situations, with useful simulations for verifying the possible gap compared to the parameters of financial fair play. As expected results, the paper aims to highlig…
Advising in family firms: shaping relational dynamics and trustful connections in strategy work
2022
The purpose of this article is to explore strategy advisors’ actions and interactions with family actors and nonfamily managers for strategy work in family businesses. By combining the strategy-as-practice perspective with the concept of emotional engagement practices, we interpret the case of a family firm collaborating with an external advisor over a 15-year period. We add to prior studies by showing how advisors work to build trustful and emotional connections that shape relational dynamics within evolving spaces of strategic discussion. We highlight the implications for strategy work, which change as relational dynamics develop over time.
More Than a Technical Discipline: The Accounting Culture in Italy, A glance through the “Schools”
2011
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.
Inter-organizational relationships in agri-food sector: a bibliometric review and future directions
2022
PurposeThe current competitive system, complex and rapidly changing, knowledge represents one of the main strategic resources for organizations. Agri-food organizations, traditionally characterized by low-knowledge management (KM) practices, are facing several challenges that require new knowledge to improve performance and their ability to survive. Since agri-food organizations are low-propensity R&D, they are forced into a collaborative approach and the creation of inter-organizational relationships (IORs) for knowledge transfer. The purpose of this study is to offer an overview of the academic literature on knowledge transfer within scientific institutions and agri-food organizations…
Prioritisation of alternatives with analytical hierarchy process plus response latency and web surveys
2014
This paper introduces a new method that combines the well-known analytical hierarchy process (AHP) with a response latency metric. The response latency is the time taken by respondents to make choices over pairwise comparisons. The analytical calculation of relative importance weights of the alternatives is made by using a response latency model previously validated in several case studies. This combination aims to overcome some drawbacks of the traditional AHP related to the use of a rating scale (the so-called Saaty scale), and it is a natural way to involve response latency in established decisionmaking methods. This new method can be profitably adopted in web surveys where it is easy to…
Distance Measures for Portfolio Selection
2017
The classical Markowitz approach to the portfolio selection problem (PSP) consists of selecting the portfolio that minimises the return variance for a given level of expected return. By solving the problem for different values of this expected return we obtain the Pareto efficient frontier, which is composed of non-dominated portfolios. The final user has to discriminate amongst these points by resorting to an external criterion in order to decide which portfolio to invest in. We propose to define an external portfolio that corresponds to a desired criterion, and to assess its distance from the Markowitz frontier in market allowing for short-sellings or not. We show that this distance is ab…
Corporate Governance of Banks after the Financial Crisis - Theory, Evidence, Reforms
2010
Poor corporate governance of banks has increasingly been acknowledged as an important cause of the recent financial crisis. Given the developments since the Asian financial crisis in 1997, this fact is not readily to be explained. Listed banks and even non-listed firms worldwide have publicly emphasized that good corporate governance is of vital concern for the company, and have adopted firm-specific corporate governance codices. Moreover, banking supervisors have taken up the issue. In particular, the Basel Committee on Banking Supervision has already published two editions of a guideline entitled “Enhancing corporate governance for banking organisations” which perfectly reflects the super…