186,172 research outputs found
The concept of Value beyond Economics – Social and Economic Roots for CSR
No full textBook cover
Dimensional Corporate Governance pp 141–149Cite as
The Concept of Value Beyond Economics: Social and Philosophical Roots for Corporate Social Responsibility
Massimo Costa & Patrizia Torrecchia
Chapter
First Online: 08 June 2017
720 Accesses
Part of the CSR, Sustainability, Ethics & Governance book series (CSEG)
Abstract
This paper tries to underline the importance of the concept of value for CSR and then to map the concept of value beyond Economics. In doing this it takes in consideration the Italian literature in a specific time in order to make a first step for a broader research that takes in consideration also other literatures and time
A SICILIAN AUTHOR OF ACCOUNTING: EMANUELE PISANI AND HIS "STATHMOGRAPHY"
No full textThe paper intends to present the accounting method 'invented' by Emanuele Pisani,
the most relevant Sicilian author of the second half of the XIX century. His method was called "Stathmography" and it can be considered the "middle point" between the
"personalistic" approach to accounts - that dominated the scene with Cerboni's work and the "materialistic" approach - that was introduced by Crippa and continued by Besta.
Although its premises originated with previous authors, his idea was founded upon a new theoretical basis that was the first step to the greater development of the following accounting thought. Considering the importance of the context. A cross-fertilisation will be made within the contents of accounting and the context in which it operated, so a "cross-disciplinary" perspective will be adopted. In pursuing this aim, this paper seeks to explain how this method worked, what kind of implications it had and how the context
influenced its ideas. The author will also be considered in his local mainstream of
thought: the "Scuola Palermitana" from past times (Flori, 1636) up until contemporary
and present day developments
The Epochal Paradigm Shift in Italian Accounting: from a 'Stock' to a 'Flow' Approach
No full textThis paper attempts to outline the important shift that Italy faced at the beginning of the XX century in the accounting theory field. We refer in particular to the new approach that saw the 'flow' as main category to be explored instead of the old approach that saw the 'stock' as main object to be investigated
The Concept of Value for CSR: A Debate Drawn from Italian Classical Accounting
No full textThis paper underlines the importance of the concept of value for corporate social responsibility (CSR) and then explores it beyond economics, looking for its social and philosophical roots. Con- sidering the most recent literature on the matter, the dilemma between a non monetary, multi variable conception and a monetary, one variable conception is set. To obtain the origins of the meaning for this basic concept in CSR, Italian literature regarding ‘value in accounting’ is ex- plored. The main result from this first survey is the existence of a ‘chain’ from the highest con- ception of value (philosophical, ethical), to the most practical conception (accounting techniques of measurement). By this first approach, some provisional normative clauses are then deduced, in a ‘problem setting attitude’ to be tested by means of further research on the topic, exploring other literature and building a new general paradigm to finally provide a commonly shared measure for social value
G. Catalani, F. Ricci e G. Maggiordomo: tre autori di aritmetica mercantile
No full textIl presente lavoro, inserendosi nel contesto più ampio del volume, persegue l’obiettivo di “dar voce” ad alcuni autori che, seppur “minori”, hanno contribuito alla formulazione ed alla evoluzione della disciplina ragioneristica.
L’idea di fondo è stata quella di verificare, in primo luogo, l’esistenza di scritti citati da fonti autorevoli e di procedere poi alla registrazione delle notizie riferite alle caratteristiche concettuali, editoriali e fisiche del documento, allo scopo di poterne successivamente indagare i contenuti con riferimento alle scritture in uso ed alle costruzioni di pensiero del tempo.
Si è partiti dalla celeberrima catalogazione delle opere di «computisteria e ragioneria» correntemente attribuita al Cerboni; in seguito, dopo aver annotato i riferimenti delle opere (titolo, autore e, talvolta, sede) oggetto del nostro interesse, si è proceduto alla vera e propria “ricerca/riscoperta” delle stesse presso alcune biblioteche
Le 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
Accounting Education for Accounting Educator – Evidence from Italy: The Case of SISSIS/TFA (2002-2013)
No full textThis paper aims to highlight the education-training during the early twenty-first century, for future teachers of Economia aziendale (“Economic concern”), in Palermo (Sicily, Italy), in a special training school. In Italy, the business disciplines, unitarily, are studied generally under the name of Economia aziendale, within which, however, the part of Accounting (Ragioneria in Italian) has always played dominant role. Compared to the usual studies in Accounting Education, this research presents some peculiarities worthy of note. The perspective used is the critical thinking in education
BEING ACCOUNTABLE: THE MEASUREMENT OF ITALIAN HEALTH CARE SECTOR PERFORMANCE
No full textBuilding on the analysis of the numerous contributions on the subject, treated by an extensive literature review, we highlight the limitations of traditional measurement systems and underlines the need for a comprehensive approach. In fact, in addition to traditional measurements, there is the need to consider other indicators of a different nature, not only the capital resources but also the non-property resources.
According to this literature it is sufficiently established the consideration of performance on two fundamental levels:
• the economic and financial, in more traditional terms;
• the ‚real‛ results in terms of health.
Bearing in mind these two levels together, the overall objective is to overcome the typical limits of bureaucracy which arise from the peculiar characteristics of healthcare organizations, in particular, and those ‚public‛ in general.
The main points are: the centrality of the medical profession in providing the service, the lack of interaction between these and other professionals working within the healthcare facility - especially in management, and the intrinsic difficulties in determining the appropriateness of the interventions implemented by this. It is through the use of the instruments of ‚control‛ that is moving towards a stage where our professional staff is an active player in determining priorities, taking into account the resources available in the constant participation in the ‚corporate life‛. After drawing the map of those stakeholders, we first formulate some theoretical propositions for the construction of systematic architecture of these indicators, which offer a general nature, and it is hoped to modulate the same in relation to specific activities by companies
Valore e valutazioni nelle scuole italiane di Ragioneria fra Ottocento e primo Novecento. Premesse metadisciplinari e profili disciplinari.
No full textIl presente articolo è un estratto del lavoro di tesi di dottorato. "Premio tesi di dottorato SISR 2007/2008
Il “valore” ne la scienza dei conti di Giuseppe Lodovico Crippa
No full textAll’interno dell’ampia tematica del “valore”, questo studio tenta di dare un contributo alla conoscenza di base esplorando il significato che il valore ha assunto nell’opera di Crippa.
Il lavoro si snoda attraverso l’analisi del retroterra culturale dell’Autore, considerando sia le sue radici filosofiche sia il pensiero economico del tempo. Si cerca di descrivere il concetto di valore, operando dunque una cross-fertilisation tra i contenuti della disciplina ed il contesto in cui il Nostro ha operato.
Il presente articolo è da considerarsi quale primo “tassello” per la costruzione di una “mappa” del concetto di valore attraverso le opere dei principali pensatori delle “Scuole di Ragioneria”
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