1,721,020 research outputs found
The Malatestas’ Registers and Medieval Accounting (13th -15th centuries)
No full textThe volume collect the studies by Anna Falcioni, Massimo Ciambotti, Roberto Di Pietra, Alan
Sangster, Armand Jamme, Guilhem Ferrand, presented at the international conference on 6 June
2019 and promoted by the International Centre for Studies of the Malatesta family.
Through a comparative study of medieval accounting sources produced in Italy and in Europe, the
volume aims to examine the historical importance of the Malatestas’ registers (XIV-XV centuries),
preserved at the State Archives, Section of Fano
Il sistema amministrativo-contabile nella signoria di Pandolfo III Malatesti (1385-1427)
No full textQuesto lavoro intende riprendere e approfondire alcuni spunti emersi dallo studio dei libri contabili della Signoria Malatestiana a Fano e a Brescia conservati nell’Archivio di Stato di Fano (“Codici Malatestiani”) e dai riscontri con analoghi studi fatti sui documenti contabili di altre amministrazioni riferibili allo stesso periodo. Ciò risponde alla necessità di ricostruire il sistema di scritture contabili e di meccanismi di controllo amministrativo adottati dalle istituzioni pubbliche a cavallo tra il XIV e il XV secolo, soprattutto sulla base dello studio delle fonti dirette dei libri contabili superstiti. Questi, insieme ai numerosi rinvii in essi contenuti, ci consentono di effettuare una ricognizione dell’affinato sistema di gestione amministrativo-contabile e di controllo in essere in due comprensori territoriali molto diversi del dominio malatestiano nel periodo compreso tra il 1385 e il 1427: Brescia, Bergamo e Lecco, da una parte, e Fano, Senigallia e, in parte Rimini, dall’altra
The management process underpinning the non-financial reporting: a case-study of a Listed Italian Company
No full textIn the current economy, several institutions, organizations, stakeholders, and societies are promoting a new idea of business, based on more ethical, social, and
environmental-oriented (Cantino and Cortese 2017; Epstein 2018). Hence, community pressures and stakeholders’ expectations have led to a rise in sustainability
reporting and standards and guidelines regarding the disclosure of environmental,
social, and governance information mainly provided on a voluntary basis (Salvioni
and Bosetti 2014).
The preparation of stand-alone corporate non-financial reporting provided by large
companies is increased from 70% in 2013 to 73% in 2015, and by the year 2017,
about 77% of the companies produced reports regarding environmental, social, and
governance (ESG) matters (KPMG 2017).
More recently, regulation has begun to be deemed necessary to address matters
regarding the firm’s legitimacy, transparency, comparability, and credibility of nonfinancial reporting procedures (Eccles and Serafeim 2015; Vitolla and Ramio 2018).
The European Union has introduced the Directive 2014/95/EU to oblige companies in reporting non-financial information. This Directive has aimed to achieve similar
levels of transparency across the EU states by allowing high levels of flexibility in
taking into account the ESG dimensions and the diversity policies implemented by
each company.
In Italy, the corresponding Legislative Decree regarding the disclosure of nonfinancial and diversity information has been implemented in 2016, and it operates
from 1 January 2017.
Despite the growing interest in non-financial information disclosure, studies,
examining the reasons for and the activities and managers-related disclosure choices,
are still lacking (Bebbington and Larrinaga 2014; Gray 2010; Adams and Larrinaga
2007; Hopwood 2009; Moser and Martin 2012).
In fact, to date, most of the studies mainly focus on analyzing the content and
structure of the non-financial reports by neglecting research topics such as the process
underlying the realization and the development of non-financial disclosure (NFD).
Therefore, this study aims to fill that gap by exploring the process steps that lead to
the non-financial information disclosure.
Due to the explorative nature of this research, a qualitative approach, based on
a case study (Eisenhardt and Graebner 2007; Miles et al. 2014), is adopted. The
research focus is on a listed Italian company operating in the manufacturing sector.
Semi-structured interviews (Qu and Dumay 2011) are used to highlight the activities
and the stages characterizing the management processes and valorization practices
of non-financial information.
Therefore, the research questions are the following: (RQ1) Which actors are
involved in the process underpinning the non-financial information disclosure?
(RQ2) Which are the phases characterizing the non-financial information disclosure process? And finally, (RQ3) what are the main critical areas meet during the
development and the implementation of the non-financial disclosure process?
It is the first step of preliminary research of a more extensive project aiming to
investigate the implementation practices of non-financial reporting. Therefore, this
paper contributes to extending the literature regarding the non-financial reporting by
providing a deeper description of the process characterizing the NFD implementation
and the critical areas and the opportunities associated with the developing process
of this report, after the European regulations, with a focus on the Italian context.
The paper is structured as follows. In section two, a brief literature review regarding studies on non-financial information reporting is shown. In section three, an
overview of the Italian Legislative Decree n. 254/2016, adopted by the Italian Parliament, regarding the disclosure of non-financial and diversity information, is provided.
Finally, the research methodology, findings, and conclusion sections are illustrated
Comentario sobre el libro de Massimo Ciambotti y Anna Falcioni: Liber viridis rationum curie domini. Un registro contabile Della cancelleria di Pandolfo III Malatesti, Promovido por el Consiglio Nazionale dei Ragionieri Commercialisti. Urbino: Argalìa Editore, 2007, 454 págs.
No full textComentario sobre el libro de Massimo Ciambotti y Anna Falcioni: Liber viridis rationum curie domini. Un registro contabile Della cancelleria di Pandolfo III Malatesti, Promovido por el Consiglio Nazionale dei Ragionieri Commercialisti. Urbino: Argalìa Editore, 2007, 454 págs
La successione nell'impresa. Società e clausole statutarie di trasmissione della partecipazione mortis causa
No full textLa successione nell'impresa: principali problematiche sottostanti al fenomeno; Il fenomeno della successione nell'impresa nelle scienze giuridiche e nelle discipline aziendalistiche; La trasmissione della qualità di socio e la continuazione della società; Società di persone con soci a responsabilità illimitata e clausole successorie; La successione dell'erede al socio limitatamente responsabile nelle società di persone; La successione ereditaria nella società per azioni; La successione nelle altre società di capitali: la s.r.l.; La successione nella società in accomandita per azioni; La successione nelle società cooperative; Conclusion
Accounting, Accountability and Society
No full textThe Centre for Social and Environmental Accounting Research (CSEAR) based in the University of St Andrews, up in Scotland (one of the oldest UK universities), is
a familiar entity to me. I was in fact Member of CSEAR until the early part of the twenty-first century when my research focus tweaked a bit. I have continued to admire many of the great things Prof. Rob Gray and many of his team members did and continue to do for CSEAR, first during his time at the University of Glasgow and when his career moved on to Saint Andrews, where he is now Emeritus Professor. It was therefore a great opportunity for me to attend the 7th Italian CSEAR Conference in Urbino, Italy, in September 2018, where I was fortunate to meet a number of great and long-standing members of the CSEAR’s family; it was an unforgettable conference for me personally. When I was asked to put this piece together for the book emanating from the
Urbino Conference, it was one of the easiest and most honourable “yes”, I have had
to say during my thirty something years in academia! It is therefore a great honour
for me to write the Foreword to this addition to the literature focusing on
Accounting, Accountability and Society. Browsing through many of the chapters
that make up the book, one cannot but be impressed by the tenacity of the arguments and the information they contain.
The United Nations has taken the issue of sustainable development seriously for
more than 30 years; see, for example, “Our Common Future”, Brundtland Report
1987 the genesis of it all. The Eight Millennium Development Goals of September
2000 on global sustainable development came to an end in September 2015. The
issues encompassed in the current UN Sustainable Development Goals 2030 have
challenged both corporate and individual citizens of the world to behave and
operate sustainably; this also requires corporate entities of the modern era to sustainably manage their dealings with all their classes of stakeholders including the
environment, that is what will survive them in both their local and global markets
and consequently survive the planet we all live in. We all owe this planet a compelling debt to ensure that things are not made unnecessarily difficult for future
generations of the occupants of planet Earth, regardless of whether they are animate
beings or inanimate objects, and many of the chapters in the book have eitherdirectly or indirectly amplified this point; needless to say, I am in total agreement
with them.
Let me conclude the piece by congratulating Profs. Mara Del BaIdo, Jesse
Dillard, Maria-Gabriella Baldarelli and Massimo Ciambotti for this valuable
addition to the literature; having browsed through it carefully, I am delighted to
recommend it as a must-have companion to today’s sustainability and sustainable
development scholars, practitioners and research students that reside in the length
and breadth of our world who work in this field. I recommend the book to you all
unreservedly
Accounting, Accountability and Society. Trends and Perspectives in Reporting,Management and Governance for Sustainability
No full textThe issues associated with ethics, governance, sustainability and corporate social
responsibility are critically important to accounting scholars as well as being
important in the world of practice. It is, therefore, hugely rewarding and encouraging
that these concerns are placed at the heart of this book and championed by
colleagues. The book reflects the central tensions that exist for many of us in the
field. On the one hand, we have faith that accounting scholarship and corporate
practice will rise to the challenge of social, environmental and ethical concerns. We
work with concepts such as accountability and stewardship to inform our emancipatory
intentions and desire. On the other hand, we harbour concerns about
greenwashing and impression management intentions of those companies we seek
to transform. Failure and redemption are the two sides of this coin. This collection
of work from influential scholars takes a fresh approach to these concerns and plays
them out in the context of integrates reporting, non-financial assurance, health and
safety decision-making and tax avoidance, among others. I hope and trust you will
find much in these pages that inform your reflections and actions
A Sociotechnical Analysis of Accounting for Employee Health and Safety: Evidence from a Multiple Case Study
No full textLost in translation : Pacioli’s de computis et scripturis
Full text linkAcknowledgments The authors would like to thank Massimo Ciambotti, Esteban Hernández Esteve, Anna Falcioni, Richard Goldthwaite, Marina Gurskaya, Mikhail Kuter, Nicoletta Marcelli, Reinhold Mueller, Gary Previts, Marina Ryabova; participants at the April 2021 Academy of Accounting Historians webinar, the 67th Annual Meeting of the Renaissance Society of America, the 26th Journées d’histoire du management et des organisations (JHMO), the British Accounting & Finance Association Annual Conference 2021; attendees at seminars at the University of Ulster and the London School of Economics; and Joint Editor Carolyn Fowler for her understanding and helpful advice. Funding The author(s) received no financial support for the research, authorship, and/or publication of this article.Peer reviewe
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