1,721,021 research outputs found
I principi contabili internazionali sul consolidato pubblico all'indomani del framwork Ipsasb. Una lettura critica
No full textIn the past years Public Services have been arranged through highly diversified and decentralized entities as a consequence of NPM reforms. This is why consolidated financial statements has become increasingly important over the time, specially since the adoption of International Public Sector Accounting Standards (IPSASs) n. 6, 7 and 8 in 2006. In 2014, the International Public Sector Accounting Board (IPSASB) published its own framework, different from International Accounting Standard Board’s (IASB) one, with the aim of taking into account the distinctive features and characteristics of the public administration. The standardization on the consolidated financial statements have therefore been modified with the approval of IPSASs n. 34, 35, 36, 37 and 38. The present contribution provides a critical reading of the mentioned reform process, highlighting, in particular, the inconsistencies between the framework and the related IPSAS as well as possible gaps. Results show that a series of issues remain unresolved, in some case even worse, especially those related to the information transparency and decision-making processes. Results are relevant for practitioners as well as for European standard setters, since they highlight the need to carefully consider both the information needs of stakeholders and the characteristics of public administration when deciding upon the European Accounting Public Sector Accounting Standards (EPSASs)
I dibattiti scientifici nelle pagine della Rivista Italiana di Ragioneria dalla fondazione al 1950
No full textIl lavoro intende illustrare i dibattiti scientifici che hanno interessato la ragioneria italiana nei primi cin-quant’anni del XX secolo letti attraverso le pagine della Rivista Italiana di Ragioneria (l’attuale Rivista Italiana di Ra-gioneria e di Economia Aziendale), l’unica che, fondata nel 1901, è ancora esistente dopo centotredici anni di ininter-rotte pubblicazioni. In quel cinquantennio, estremamente fecondo per la nostra disciplina, si è assistito al tramonto del paradigma cerboniano (teorica personalistica del conto e logismografia) ed alla piena affermazione di quello bestano (teorica dei conti “a valore”, sistema patrimoniale e ragioneria “scientifica”) e, successivamente, al declino di quest’ultimo ed al trionfo del paradigma zappiano (sistema reddituale e economia aziendale). La lettura della Rivista ci permette di vedere e di apprezzare, come in un film che abbraccia un arco di mezzo secolo, i protagonisti, le idee e le lotte, talvolta aspre, che si sono inanellate nel tempo per sostenere le diverse impostazioni. La ricerca è stata svolta at-traverso l’analisi critica di tutti gli articoli apparsi sulla Rivista Italiana di Ragioneria sui temi citati, cercando anche di mettere in relazione i relativi contenuti con il contesto scientifico di riferimento
Emanuele Pisani: la vita e le opere
No full textThe article particularly focus on the life and work of Emanuele Pisani. He was an important scholar of one of the most fruitful period responsible for the development process of the modern accounting, across the end of nineteenth century and the beginning of twentieth century. Nevertheless, his major role was put in the shadows because, in the same period, two big personalities, Giuseppe Cerboni and Fabio Besta (and their schools), monopolized the Italian scientific context. For that reason, Pisani received less attention than what he was deserving from the accounting historians. This contribution, result of a long and rigorous work of archive and bibliographic research, has allowed to outline a complete profile, in good part unpublished, of Pisani man and scholar, as well as to set him precisely in his time and, therefore, in his specific context. After having reconstructed the extensive bibliographic production of Pisani, in addition to the publications about the "statmografia" - his "favourite" accounting creation - for the first time his main "less important" writings have been examined. Finally, it has been carried out an accurate study of the fortune of "statmografia", critically reporting the remarks that the scholars, Pisani’s contemporaries and not, have expressed about this accounting application
Origini e sviluppi del giornalmastro nell'Italia dell'Ottocento
Full text linkIl giornalmastro (il Journal-Grand-Livre), un innovativo e geniale registro contabile derivante dalla
fusione del libro giornale e del libro mastro inventato da Edmond Degrange ai primi dell’Ottocento, è stato di fondamentale importanza per la modernizzazione della contabilità. Attraverso di esso, infatti Degrange ha aperto la strada all’utilizzo e favorito l’affermazione della partita doppia di tipo “sintetico” e dei conti “sinottici” dopo secoli di adozione della partita doppia di tipo “analitico”. Peraltro, il giornalmastro ha suscitato pure un notevolissimo interesse tra gli studiosi ed i professionisti, tanto che numerose sono le applicazioni contabili apparse nell’Ottocento che si basano sulla sua logica. La possibilità di “sintetizzare” i conti e ridurre il numero dei registri da utilizzare ideata dal Degrange ha spinto infatti molti autori a proporre nuovi procedimenti e congegni contabili basati su un registro di tipo sintetico. In Italia le più importanti applicazioni contabili di quel periodo – fra cui anche la Logismografia di Giuseppe Cerboni, utilizzata per quindici anni come metodologia delle scritture dello Stato italiano – devono la propria esistenza alla rivoluzionaria invenzione del giornalmastro. Scopo del presente lavoro è pertanto quello di individuare le applicazioni contabili che in Italia sono “derivate”, in maniera più o meno evidente, dal giornalmastro, evidenziandone le analogie e le differenze rispetto a quest’ultimo. Ciò ci consente anzitutto di evidenziare il concreto contributo di Edmond Degrange allo sviluppo della tecnica contabile in Italia – contributo che, per lungo tempo, è in realtà stato sottovalutato se non addirittura dimenticato – nonché di “mappare” lo stato della tecnica contabile italiana alle soglie del XX secolo. A tale fine sono state accuratamente esaminate tutte le opere di ragioneria apparse in Italia dalla divulgazione del giornalmastro (avvenuta nel 1804) a tutto il XIX secolo e, per tutte quelle per le quali si è riscontrata una “base” tecnica riconducibile al giornalmastro, è stata poi effettuata un’attenta analisi comparativa. Il lavoro è suscettibile di ulteriori approfondimenti in particolare per quanto riguarda un’analoga indagine in altri Paesi.The journal-ledger (Journal-Grand-Livre) was a new and ingenious accounting device invented by Edmond Degrange at the beginning of the 19th century. It deployed a journal plus a ledger blended into one register which is deemed to have contributed to the modernization of the accounting bookkeeping. Indeed, the journal-ledger set forth the “synthetic” double-entry bookkeeping and “synoptic” accounts which finally supplanted the “ana-lytical” double-entry method. Such a device is worth noting insofar as it was diffused throughout scholars and experts and many accounting applications would stem from its logic henceforth. Indeed, further accounting de-vices would employ less registers in order to synthesize the accounts involved, thus retracing the functioning of Degrange’s journal-ledger. The main example of such a fashion in that period is the Logismography by Giuseppe Cerboni, which had been in use for 15 years as the Italian State accounting methodology. This work aims at singling out accounting applications of the journal-ledger, thus focusing on any “derived” features they posit and by comparing the existing similarities/differences between such accounting devices. The work contrib-utes in retrieving the role played by Edmond Degrange in the Italian arena, as he has been neglected from ac-counting historians so far. Moreover it provides a frame of reference of the Italian accounting technique at the beginning of the 20th century. The paper builds upon the examination of accounting works which either had been released in Italy after the invention of the journal-ledger (that is from 1804 to the end of the 19th century) or posited the very technique of such a French device in order to perform comparative analyses. The work opens the door to international comparative analyses.El Libro diario libro-mayor (Journal-Grand-Livre) fue un nuevo e ingenioso instrumento contable inventado por Edmond Degrange a principios del siglo XIX. Desplegó un diario más un libro mayor combinado en un registro que se considera que ha contribuido a la modernización de la contabilidad. De hecho, el diario libro-mayor estableció la contabilidad por partida doble sintética y las cuentas “sinópticas” que finalmente suplantaron el método de doble entrada “analítico”. Un dispositivo de este tipo vale la pena señalar en la medida en que se difundió entre académicos y expertos y muchas aplicaciones contables se derivarían de su lógica a partir de entonces. De hecho, otros dispositivos de contabilidad emplearían menos registros para sintetizar las cuentas involucradas, y así volver a rastrear el funcionamiento del diario libro-mayor de Degrange. El principal ejemplo de este tipo de moda en ese período es la logismografía de Giuseppe Cerboni, que había estado en uso durante 15 años como la metodología de contabilidad del Estado italiano. El objetivo de este trabajo es seleccionar las aplicaciones contables del diario libro-mayor, centrándose así en cualquier característica “derivada” que posean y comparando las similitudes / diferencias existentes entre dichos dispositivos contables. El trabajo contribuye a recuperar el papel desempeñado por Edmond Degrange en la esfera italiana, ya que hasta ahora ha sido descuidado por los historiadores contables. Además, proporciona un marco de referencia de la técnica contable italiana a principios del siglo XX. El documento se basa en el examen de las obras contables que se publicaron en Italia después de la invención del diario libro-mayor (es decir, desde 1804 hasta finales del siglo XIX) o que expuso la técnica misma de un dispositivo francés de este tipo para realizar análisis comparativos. El trabajo abre la puerta a los análisis comparativos internacionales
La gestione delle immobilizzazioni tecniche con particolare riguardo al processo di rinnovamento. Alcune riflessioni
No full textIl primo contributo scientifico di Gino Zappa allo sviluppo dell'informativa di bilancio
No full textIl lavoro intende illustrare il primo contributo scientifico di Gino Zappa, intitolato: “Le valutazioni di bilancio con particolare riguardo ai bilanci delle società per azioni”. Tale monografia, pubblicata nel 1910, è anche la prima opera sistematica sull’argomento scritta da un aziendalista. Peraltro, essa si innesta in un contesto giuridico arretrato – il codice di commercio del Regno d’Italia del 1882 – molto aderente a quello francese del 1807 il quale, con riferimento al bilancio, era piuttosto lacunoso. Pur essendo un’opera “giovanile” e rappresentando solo il punto di partenza del contributo scientifico dello Zappa alla redazione del bilancio di periodo, essa risulta particolarmente interessante, oltre che per i contenuti, anche per l’approccio, estremamente rigoroso, con cui viene affrontato il tema oggetto di approfondimento. Il volume in questione è infatti molto ricco di spunti e di approfondimenti critici che hanno a lungo rappresentato un punto di riferimento nel panorama dei relativi studi ed hanno fornito un rilevante contribuito allo sviluppo dell’informativa economico-finanziaria che l'articolo intende mettere in evidenza
La dimensione aziendale: alcuni spunti di riflessione
No full textThe corporate size represents a strategic variable of the corporate behavior that has to be kept under control. Otherwise, it could give rise serious inefficiencies that can engrave heavily on the long-term economic equilibrium. In effect, the problem of the dimensional choice can never be considered definitively solved. Frequently, when the firm enter into the working phase, the scheduling that deals with the size reveals itself wrong, with all the consequences easily imaginable. Nevertheless, even when this decision has been correctly formulate during the pre-startup phase, new needs or various problems that require a dimensional adaptation could arise. In concrete terms, this adaptation could be realized through internal and external ways, both with advantages and disadvantages, that require meticulous analysis. For this reason we always have to act carefully, and with far-sightedness, in order to avoid the necessity to recourse to corrective interventions – that could reveals themselves difficult and expensive – in a limited span of time. Therefore, the dimensional parameters are key concepts to guide strategic decisions and should be constantly monitored. Although, even if necessary, these parameters are difficult to be determined. This paper aims at providing some analytical considerations on these critical concepts
Francesco marchi and the development of logismology
No full textThis study aims to provide an outline of the contribution made by Francesco Marchi to the personalistic theory of accounts in the context of the evolution of the language of logismology. In particular, our attention is focused on the increase in the quality of the theoretical arguments in this field made possible by the innovative contribution provided by Marchi which, for the first time, made logismology the object of a systematic and structured analysis
THE CRISIS IN THE THOUGHT OF PAOLO EMILIO CASSANDRO: A REVERSED PERSPECTIVE OF INVESTIGATION|La crisi nel pensiero di Paolo Emilio Cassandro: una prospettiva d’indagine rovesciata
No full textIn the last years the evolution and the sudden changes of economic scenarios have led to the necessity to investigate more and more the conditions of business functionalities to be able to orient the behaviours of the companies towards
effective and efficient use of the resources. This circumstance is essential to obtain acceptable and adequate results in all respects.
The assessment of operating conditions and equilibrium (economic, patrimonial, and financial) in close symbiosis and consistency
with the system of objectives is central; all aimed at achieving the ends for which an economic institution was established. In this
sense, the crisis would be a process of involution of the conditions of existence of the company. In light of the general considerations
carried out so far and the contribution that the study of Economia Aziendale discipline can make to these issues since its origins,
the purpose of this work is to explore the scientific contribution of Paolo Emilio Cassandro concerning the issue of the critical
assessment of how to conduct business management, in close correlation with the need to avoid the occurrence of business crises. This
reflection is closely connected with the profiles of investigation and study conducted by the Scholars of Economia Aziendale about
the existence and dynamism of the company balances to monitor trends and avoid the emergence of crises of various kinds, which
could compromise the sustainability of the system over time. The Economia Aziendale Scholars, including Cassandro, have focused
on the conditions of existence and business balance that guarantee the sustainability and survival of the company in the long term,
thus avoiding the crisis. Cassandro, however, in addition, devotes a specific part of his works to the business crisis and the
possibilities of solving it. Therefore, with the present work we want, after review and analysis of the positions of the Scholar on the
subject under investigation, to represent the actuality of his thought about the current scientific and professional debate
Accounting and governance in the final years of the Papal States: Dual roles in the papacy of Pius IX (1846–1870)
Full text linkThe Papal States represent a unique and long period in Italian government and in the government of the Roman Catholic Church prior to Italy's unification in 1870. The 25-year period prior to unification was a particularly tumultuous period when the Papal States struggled for survival, faced military and popular challenges and became increasingly indebted. Accounting could become an important tool to assist decision-making and enhance the Papal States' sustainability, as shown by the governance reforms promulgated by Pope Pius IX in this period. Nevertheless, accountants chose what to make visible and emphasised secular, rather than the sacred aspects of the Papal States. Despite reforms, there was a disconnection between the leaders and the accountants. This research therefore examines the role of accounting in such an institution, and extends the concept of a sacred-secular divide to a state government beset by resource constraints and challenged to fulfil its spiritual aims
- …
