1,720,970 research outputs found
Un nuovo modello organizzativo e gestionale nell’amministrazione finanziaria dello Stato: le Agenzie Fiscali
No full textLe cattedre di Ragioneria nel regno Lombardo Veneto nel periodo di preparazione all'Unità d'Italia. In: Atti del Convegno nazionale della Società Italiana di Storia della Ragioneria
No full textLE CATTEDRE DI RAGIONERIA NEL REGNO LOMBARDO-VENET
Public Accounting Teachings Through the 19th Italian Century
No full textThis 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 also of the different influences of Villa and Tonzi
SOCIAL RESPONSIBILITY: THE ITALIAN CASE WITHIN PUBLIC ADMINISTRATION
No full textThis paper tries to offer a map about the theme of social responsibility and social reporting. Although it is an explored field in accounting research, we want to focus our attention on the Italian case because this would be the first step for a broader research that tries to underline
the significant differences between countries which means exploring different backgrounds and cultures. The purpose of this paper is:
- Describing the concept of social responsibility regarding the Italian doctrine, in particular in the Public Administration field;
- Analyzing the characteristics of the social reporting of a public administration which operates in the Italian context;
- Underlining the assigned role to stakeholders within the social reporting under study.
Historically the non economic relations have become more and more important so that the contents of reporting have evolved from "simple" social relations, to natural and immaterial ones. So the evolution of reporting could be seen from social report to natural reporting up to intangible reports. We will adopt a methodology of research which takes in consideration both theory and practice. In fact, on one hand we will consider all the Italian literature about the social responsibility topic, and on the other hand we will analyze a sample of social reporting which are used in the Italian reality
State accounting and control functions after the Italian unification: the contributions of ‘Ragioneria’ and ‘Economia Aziendale’ scholars
No full textPublic Accounting in Austria and in the Lombard-Venetian area: the first Academic Teachings
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Disability Disclosure in the Sustainability Reports of Universities: An Exploratory Study in Italy
No full textThe chapter aims to analyze the current state of universities’ sustainability reporting on disability through an exploratory analysis of the reports published by the Italian universities belonging to the Network of Universities for Sustainable Development. Through a content analysis, the research has investigated the presence and the types of information on disability published in the sustainability reports, identifying the gaps in the universities’ accountability processes. The findings show that some sustainability reports mentioned disability-related actions, while others completely neglected this aspect. In many cases, universities limit themselves to describing actions mandatory by law or reporting data related, for instance, to the number of hours of tutoring provided for disabled students. Rarer are the cases in which sustainability reports describe disability-related actions from a comprehensive point of view, focusing on all three institutional purposes of universities (i.e., teaching, research, and third mission). The measurement of the results achieved and of the resources spent seems to be also less developed. Hence, this research contributes to the still underdeveloped academic debate on disability disclosure, in the higher education field. A further element of originality is the creation of frameworks for categorizing sustainability reporting with a specific focus on disability disclosure
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