1,721,335 research outputs found
Le determinanti gestionali dei prezzi di trasferimento in un network di aziende – Parte 2
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Regulatory compliance of financial control systems and its implications for accountants. Some evidence from Italian experience
No full textThe research examines the compliance of firms with laws and rules concerning accounting information and financial control systems.In particular it investigates the role of accountants and the skills they employ during the adoption of laws and regultions (regulatory compliance). In the preiminary step, the research suggests a reviewed concept of regulatory compliance; it is based on the idea that firms musta consider complaince ad a strategic opportunity, able to activate key changes in accounting procedures, information tools, organizational role, control mechanisms.
In the following step the research examines how the revised vision of regulatory complaince affects accounting positions, accountants’role and their skills. Using data collected on a sample of Italian accountants, an empirical reseacrh provides some evidences on key skills and competencies requested for an effective regulatory complianc
La comunicazione interculturale
No full textIl modulo, che fa parte del progetto ministeriale "Italiano L2: lingua di contatto, lingua di culture" per l'aggiornamento dei docenti della scuola di base, affronta alcuni aspetti fondamentali che sottostanno ai concetti di comunicazione e di interculturalità. A partire dalla distinzione tra comunicazione non verbale e verbale , il modulo si propone di delimitare il campo d’indagine e di analizzare in chiave didattica il fenomeno comunicativo dalle due prospettive
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
Regulatory compliance of financial control systems and its implications for accountants: some evidence from Italian experience
No full textThe research examines the compliance of firms with laws and rules concerning ac-counting information and financial control systems. In particular it investigates the role of accountants and the skills they employ during the adoption of laws and reg-ulations (regulatory compliance). In the preliminary step, the research suggests a reviewed concept of regulatory compliance: it is based on the idea that firms must consider compliance as a strategic opportunity, able to activate key changes in ac-counting procedures, information tools, organizational roles, control mechanisms.
In the following step the research examines how the revised vision of regulatory compliance affects accounting positions, accountants’ role and their skills. Using data collected on a sample of Italian accountants, an empirical research provides some evidences on key skills and competencies requested for an effective regulato-ry compliance
The relationship between auditors’ human capital attributes and the assessment of the control environment
No full textThe International Standards on Auditing (ISA) consider the understanding of the control environment as a basic phase of an auditor’s assessment of internal control. This comprehension influences the nature, timing, extent and, ultimately, the quality of the procedures managed by auditors. Several studies have investigated the determinants and implications of control environment assessment, internal control evaluation, and audit quality. However, very few studies have adopted a human capital perspective and matched the number and type of the control environment elements considered during control environment evaluation with auditors’ human capital attributes. Starting from these considerations, the paper examines the relationship between auditors’ human capital attributes and the assessment of the control environment. Based on a survey of 100 Italian external auditors, this study reveals that auditors perceive “Communication and enforcement of integrity and ethical values” as a relevant element in undertaking control environment assessments. Moreover, the findings indicate that the type of audit firm (Big Four), the regional context (Northern Italy), and the auditor’s degree specialization (accounting, finance and auditing) influence the control environment assessment. This study contributes to the literature by consolidating the use of human capital theory in the auditing domain and presenting new results that help clarify the relationship between human capital attributes and control environment evaluation. We have identified the human capital attributes of auditors that match a control environment evaluation based on all seven elements indicated by ISA 315
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