1,721,011 research outputs found
Cambiamento del modello contabile: esame degli effetti in una PMI
Full text linkQuali effetti produce il cambiamento del modello contabile in azienda? Quali sono le
ripercussioni a livello di controllo di gestione? Si analizza il caso di una PMI ponendo a confronto
il bilancio redatto in base alla normativa e ai principi contabili nazionali con quello redatto in
base all’«IFRS for SMEs» effettuando opportune considerazioni sulle risultanze riscontrate
Stakeholder Engagement in Cultural Organizations: An Explorative Study on Participatory Theatre
Full text linkThis article explores the potentialities of the stakeholder engagement framework in the specific context of cultural organizations, underscoring the necessity to develop an interdisciplinary approach that combines the traditional managerial perspective with the contribution offered by other social disciplines, due to the peculiarities of the cultural mission pursued. Specifically, the article aims to investigate on the stakeholder engagement process to verify: a) how it may be adapted to consider the peculiarities of the cultural organizations and their activities; b) why cultural organizations should adopt the framework as here suggested referring to the cultural mission pursued. Combining the literature review with the analysis of a case study of participatory theatre, this article expects: a) to suggest a stakeholder engagement framework that may be specific for cultural organizations and their community; b) to verify its effectiveness in terms of both creation of cultural value and improvement of cultural participation
“And yet it moves!” An institutional analysis of the Immobili’s motion towards hybridity
Full text linkPurposeThis paper aims to inform the discussion on why and how non-profit organizations can experience a hybridization process to address the criticism that would assume hybridity as an intrinsic characteristic of all organizations. Specifically, by referring to the academies of intellectuals as the non-profit setting in which investigating the emergence of hybridity takes place, this paper aims at exploring, first, to what extent this emergence could be induced by institutional conditions, and, second, which structural innovations could sustain the academies' "motion" towards hybridity. Design/methodology/approachThis paper relies on the institutional logics perspective and adopts the case study method applied to a historical context. The case under analysis is the Academy of "the Immobili", which, in spite of its name, experienced a hybridization process in 1720 because of the decision to involve an impresario in the management of its theatre. FindingsThe findings highlight the significant role played by institutional conditions in inducing the emergence of hybridity, even in presence of internal resistance to any "motion" from the non-profit setting. Moreover, the analysis of the innovations associated with this emergence detects the intertwined action of the different decision makers involved in the hybridization process, in spite of their formal separation. These findings strengthen the conceptualization of hybridity within non-profit organizations. Originality/valueBesides referring to a historical period that is still little explored in terms of hybridity within organizations, the paper focuses on an original context, i.e. academies, representing an ancient typology of cultural organizations. Therefore, the paper also provides the first insights into the hybridization process of cultural organizations from a historical perspective
Parallelismi e divergenze nelle pratiche contabili dell'Inghilterra del XVIII secolo tra interessi privati e collettivi
No full textBook Review. Creative Accounting, Fraud and International Accounting Standards. Edited by Michael John Jones 2011, John Wiley and Sons, Ltd
No full textCrisi aziendale e prevenzione. Metodologie e modelli per prevedere il prevedibile
No full textObiettivo conoscitivo del presente lavoro è quello di illustrare, evidenziandone potenzialità e limiti, le diverse metodologie proposte dalla dottrina economico-aziendale per supportare l’efficace ed efficiente svolgimento della gestione, consentendo l’eventuale diagnosi precoce di una situazione di difficoltà che potrebbe degenerare in una crisi aziendale.
A tal fine, il lavoro presenta in primis alcune considerazioni in merito al concetto di “modello”, quale strumento utile ad agevolare la comprensione di una situazione complessa, alle fasi del processo di modelling e al potenziale contributo dei modelli nel controllo della gestione aziendale.
Successivamente, il lavoro propone una disamina dei diversi modelli di prevenzione delle crisi aziendali elaborati dalla dottrina economico-aziendale, suddividendoli in tre principali categorie: tradizionali, innovativi e multidimensionali
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