1,721,021 research outputs found
Il Seminario Arcivescovile di Siena nella seconda metà del XVII secolo: logiche di governo e contabilità
No full textNel presente studio intendiamo indagare la relazione esistente tra potere e contabilità. Tale relazione è stata nella letteratura oggetto di numerosi contributi che hanno ipotizzato e dimostrato l’esistenza di tale legame. In particolare, cercheremo di comprendere l’impatto che le forme di governo e di esercizio del potere determinano sulla definizione e sul funzionamento del sistema di contabilità all’interno di una data azienda. In tale prospettiva si vuole enfatizzare il ruolo strumento per il controllo interno che la tenuta della contabilità ha originariamente assunto prima di divenire strumento con valenze esterne (strumento di rendicontazione e di comunicazione verso soggetti terzi).
Il riferimento alle valenze di strumento per il controllo interno giustifica il ricorso alle vicende storiche che hanno caratterizzato la creazione di una fra le più interessanti istituzioni religiose di cui è ricca la storia italiana. Per comprendere le dinamiche le legano l’esercizio del potere e la contabilità ricorreremo alla ricostruzione storica della fase che ha condotto alla nascita ed ai primi di attività del Seminario Arcivescovile di Siena (SAS). L’esistenza del ricco archivio di documenti e libri contabili di questa istituzione religiosa della metà del XVII secolo consente di ripercorrere le vicende che hanno condotto alla sua costituzione e che hanno determinato il formarsi di quel sistema contabile ed il suo raffinato funzionamento
The impact of a humanitarian disaster on the working approach of accountants: a study of contingent effects
No full textPurpose: The purpose of this paper is to investigate how a humanitarian disaster as coronavirus disease 2019 (COVID-19) shapes the working approach of accountants. This research is motivated by the call for more in-depth analyses of how COVID-19 affects the work, role and human condition of accountants. The study aims to discover the contingent effects, based on the contingency theory, on accountants' work due to a disaster like COVID-19. Design/methodology/approach: This is a qualitative study with an action research approach. The research relies on semi-structured interviews and the active participation of a co-author in a professional organisation under investigation. Data collected are analysed using thematic analysis through an inductive interpretative approach. Findings: The contingent shock embodies both a reactive and adaptive approach in the accountants' professional work. From a theoretical perspective, this study identifies nine contingent phases related to shock. The accountants' experience helps to understand how the COVID-19 pandemic contingently shapes the working approach of accountants with both short- and long-term organisational implications. Originality/value: Based on the literature survey, this is the first study to adopt an action research approach to engage with the complex dynamics involved in the social context of COVID-19 by discovering the effective actions, reactions, changes and solutions to problems experienced by professional accountants. This approach helps to build knowledge that enhances professional, and community practises by answering the call for multidisciplinary contributions in accounting to address the global COVID-19 crisis, its impacts and opportunities for future research
Patrimonio ambientale e creazione del valore. Il turismo come fattore di cambiamento sociale ed economico-aziendale in Provincia di Siena.
No full textIl percorso cognitivo seguito nell’indagine muove dalla definizione del quadro concettuale di riferimento in ambito turistico, per poi soffermarsi sugli aspetti definitori e normativi dell’attività agrituristica. Su tali impostazioni presenteremo i risultati di un’indagine empirica svolta nell’intento di apprezzare, in termini evolutivi, la dimensione qualitativa e quantitativa del fenomeno turistico considerato nell’ambito dell’economica nazionale. Da tale livello di studio discenderemo per individuare le caratteristiche che rendono peculiare l’esercizio dell’attività agrituristica nella Regione Toscana per poi giungere alla descrizione dello scenario della Provincia di Siena
Accountability and music: accounting, emotions and responses to the 1913 concert for Giuseppe Verdi
Full text linkPurpose: This study aims to explore the engagement between accounting and music in the social and relational construction of accountability. The authors conceive this construction as a dynamic and recursive interplay between the giving of different accounts and the responses that these accounts provoke. The authors investigate the emotional dimension of this interplay, as it is also triggered by music, feeding back into how accountability is constructed and evolves over time. Design/methodology/approach: This study relies upon a historical analysis of archival and secondary sources about the main music concert organized in 1913 by the founder of “Accademia Chigiana”, one of the leading music academies in Italy. The concert celebrated the first centenary of the birth of Giuseppe Verdi, a worldwide famous Italian music composer, and icon of Italian national sentiment. Findings: This study shows that music and accounting were profoundly intertwined in the social and relational construction of accountability for the 1913 concert. Accountability evolved through different accounts, also linked to music, and the complex emotional reactions these accounts provoked in the audiences, citizens, media and institutions, leading to always further responses and accounts in the ongoing construction of accountability. Originality/value: This study extends prior literature on the chameleonic nature of accountability, as well as on its relational and emotional dimensions. The study shows that accountability is relationally constructed and evolves over time through the giving of accounts and the emotional reaction they provoke from others, feeding into further responses and accounts of the accountable subject. The authors show how the chameleonic nature of accountability permeates not only the accounts and the relations of accountability but also the subjects giving and demanding the accounts: these subjects change as chameleons through their interactions and emotions, feeding into the dynamic construction of accountability. The authors also show how arts, like music, can participate in the chameleonic nature of accountability and of its subjects, precisely by engaging with their emotional reactions and responses
Governance and corruption: is history repeating itself? Fostering a debate and inviting contributions from a multidisciplinary perspective
Full text linkCorruption is a critical phenomenon, both domestically and internationally. Corruption is a concept difficult to circumscribe referring to a large variety of levels, expressions and profiles. Due to its characteristics corruption has to be approached assuming a multi-perspective view. We believe that corruption ha to be studies assuming that this is multi-perspective and multi-disciplinary. We support the idea that governance perspective has to be considered central and innovative. The multi-disciplinary perspective wasn't completely explored in order to comprehend how the corruption phenomenon works and which consequences it is able to determine. Our study aims to stimulate the debate on the link between governance and the phenomenon of corruption as an illness affecting our capitalistic societies in many respects
Fabio Besta. Financial valuations at the beginning of the twentieth century in Italy
No full textThis chapter deals with Fabio Besta, an Italian scholar of accounting who lived between the XIX and the XX century. According to his “value-based accounting theory”, the wealth characterizing all kinds of azienda is the object to be measured; as wealth elements are different, they can only be properly considered under the uniform aspect that makes them comparable, their value. Following this approach, Besta developed a precise and detailed set of financial valuations rules: some of them have been explained, both from a theoretical and a practical point of view. Thanks to this analysis, it is possible to understand the significance and the role that Besta gave to the accrual and the prudence principles
Going Beyond Counting First Authors in Author Co-citation Analysis
Full text linkThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
- …
