1,721,012 research outputs found
Introduzione [a Programmazione e controllo: principi e applicazioni]
No full textLa tematica della programmazione e del controllo rappresenta una delle aree di studio più importanti nell'ambito delle discipline economico-aziendali e una delle funzioni di maggiore impatto nelle aziende. La programmazione e controllo consente di delineare, nell'ambito della pianificazione strategica, degli obiettivi condivisi che l'azienda mira a raggiungere e a seguire e monitorare il perseguimento di tali obiettivi. Per altro verso i sistemi di controllo raccolgono, elaborano e forniscono informazioni ai manager affinché possano assumere decisioni razionali e consapevoli per il successo dell'azienda. Il volume intende proporre un percorso di comprensione delle logiche sottese ai sistemi di programmazione e controllo, degli strumenti che appartengono a detti sistemi e del loro utilizzo ai fini decisionali e si articola in due parti. La prima è volta a fornire principi e metodi dei sistemi di programmazione e controllo, sia da un punto di vista teorico sia anche mediante esemplificazioni concrete. La seconda parte, molto operativa, sviluppa numerosi esercizi che riprendono i concetti teorici. Il volume si vuole pertanto porre come uno strumento scientificamente rigoroso ma fortemente orientato all'operatività, rivolgendosi a chi voglia approcciare e approfondire i temi del controllo di gestione
The institutionalization of social and environmental reporting: an Italian narrative
No full textThis paper focuses on social and environmental reporting (SER) and investigates, through prolonged fieldwork with an Italian multinational company, the dynamics through which SER, from its first introduction, has modified and developed to become institutionalized. The empirical data has been interpreted through the lens of institutional theories to provide a narrative of a three-step process which has brought about the institutionalization of SER, namely: (i) the construction of a common meaning system around the concept of social and environmental responsibility; (ii) practicalisation involving the emergence of rules and routines; and (iii) reinforcement through the implementation of intra-organizational managerial procedures and structures. The paper highlights that SER, as a result of a recursive and progressive process, has become an established and taken for granted actuality within the case study organization
'Utopia' and 'Passion': a commentary on 'Sustainability and Accounting Education: The elephant in the classroom'
No full textSocial and environmental accounting and engagement research: reflections on the state of the art ad new research avenues
No full textThis article concerns itself with Social and Environmental Accounting (and) Reporting (SEAR) and related academic literature. In particular, the focus is on the works which have adopted an “engagement approach” to explore SEAR practices. The purpose of the paper is to analyze, through a literature-review based method, the existing literature in order to propose a pedagogic-suggestive "mapping" of the "state of the art" of the existing literature.
Drawing on Thomson’s (2007) work, the present paper aims to provide an illustrative-heuristic taxonomy of the current works to assist scholars, who are interested in SEAR issues, to identify gaps and contradictions which may then be addressed
Social and environmental accounting, organisational change and management accounting: a processual view
No full textConsistent with calls for in-depth studies of social and environmental accounting and reporting (SEAR) intervention (Bebbington, 2007; Fraser, 2012; Contrafatto, 2012), our paper focuses on the inter-relationship between organisational change and SEAR practices, as well as the involvement of management accounting in such organisational dynamics. Drawing insight from both Laughlin (1991) and Burns and Scapens’ (2000) theoretical frameworks, we explore the processes of change through which SEAR practices become elevated to strategising status, in the context of broader organisational and extra-organisational developments, but we also illuminate how institutionalised assumptions of profit-seeking limit the extent to which broader sustainability concerns become infused into day-to-day business practice. Our paper highlights the importance of management accounting in facilitating and shaping the cumulative path of SEAR practices (and sustainability more generally); however, we also heed caution against uncritical reliance upon conventional management accounting tools. The following paper extends our understanding of SEAR practices as cumulative process over time, an awareness of the potential limits to such developments in profit-seeking organisations, and stresses a need to be circumspect when involving management accounting
Il social and environmental reporting e le sue motivazioni: teoria, analisi empirica e prospettive.
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Accounting for sustainability: Insights from the institutional logics perspective
No full textThis chapter conceptualises aspects of accounting for sustainability using insights from the institutional logics perspective. An institutional logics theoretical lens, with its emphasis on the role of multiple and competing logics in shaping organisational behaviour and practices, offers useful pointers to critically understand some of the issues related to accounting for sustainability. To date, institutional logics theory has been used by a handful of scholars in the accounting for sustainability field, whereas in other closely-related disciplines (e.g. organization studies), there is a more mature institutional logics-led strand of research. I will draw on such extant works to introduce some key conceptual tenets of this theory and in particular, the notions of institutional logics, institutional complexity and pluralism, and the role that accounting may play in regulating the institutional logics-related dynamics. The purpose of this chapter is to illustrate this theory and to discuss how it might assist scholars to theorize and make sense of accounting for sustainability practices
Recensione a Jan Bebbington, Colin Higgins, Bob Frame, (2009) "Initiating sustainable development reporting: evidence from New Zealand", Accounting, Auditing & Accountability Journal, Vol. 22 Issue: 4, pp.588 - 625
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