1,721,016 research outputs found
IAS/IFRS and "Capital Accounting System": a literature analysis
No full textThe purpose of this study is to analyse the “capital accounting system” and its evolution in the
National and International literature to point out which are the elements that mainly affect
International Accounting Standards.
This work, starting from the theorization of Besta (the most important author modelling the
“classic capital accounting system” at the beginning of ‘900) and following with De Dominicis
(the author of the “variante corrente” of the capital accounting system), analyses the theorizations
arising from the International literature, reaching to point out some specific characteristics of the
capital accounting system that specifically affect International Accounting Standards Ias/Ifrs
Fondamenti di economia aziendale
No full textIl presente volume, senza alcuna ambizione di esaustività, prova a fare una efficace sintesi del patrimonio scientifico di questa meravigliosa, quanto complessa disciplina scoiale, presentando alcuni principali modelli teorici che si sono succeduti nel corso del tempo. Il testo, altresì, vuole essere utile alla migliore comprensione dell'essenza del concetto di azienda e delle sue caratteristiche fondamentali
Globalizzazione o non globalizzazione, questo è il dilemma
No full textWe live in a society in which the formation, circulation, and consumption of
knowledge are something fundamental. If the accumulation of capital was one of
the fundamental traits of our society, the same is true of the accumulation of
knowledge. Furthermore, the exercise, production, and accumulation of
knowledge cannot be dissociated from the power mechanisms with which they
maintain complex relations that must be analysed.
(Foucault, 2000, p. 291
Accounting Systems of Postcommunist Balkan States: Towards Accounting Harmonization?
Full text linkThis paper is fundamentally designed to provide inputs towards investigation of accounting change, or non-change, within the countries which are generally accepted as constituting ‘the Balkan States’.
These countries are Albania, Bulgaria, Romania, Croatia, Serbia, Bosnia and Herzegovina, Macedonia, Montenegro and Kosovo. These countries have in common that they are Post Communists. Not all of them are part of the European Union and practically all the countries have experienced very heavy moments of revolution. In the Balkans their specific brand of language-based nationalism and the role of religion as a crucial cultural dimension have hindered the development of civil societies.
The aim of the present research is a comparative historical investigation on accounting systems and standards of the Post-Communist Balcan countries, in order to prove how the evolution of these systems is connected to changes in the socio-economic context and in the cultural tradition
COVID-19: HOW DO COMPANIES IN THE TOURISM SECTOR REACT? THE CASE OF RICCIONE
No full textThe COVID-19 crisis is a new challenge for companies and the issue of business continuity plays a central role in the process of drafting financial statements, as the assessment of the presence of business continuity conditions are strong critical issues in light of the uncertainties of the timing as well as the methods of exit from the current health emergency. The pandemic crisis has been reflected in a deterioration of employment conditions and in a contraction of the turnover of the tourism sector more marked than the other sectors.
This contribution analyzes companies that seem to be most affected by the pandemic crisis, operating in the Riccione area.
The methodology followed is eminently qualitative-exploratory based on the administration of 95 questionnaires, aimed at knowing which strategies have been implemented by the hotels to adapt to the crisis. Our findings highlight how hotels adapt their facilities to environmental change within a short period of time and what they expect in terms of reduction of the operating result.
The work presents elements of novelty, as the first empirical study in managing the impact of COVID-19 (after one year from the beginning of the pandemic) on businesses belonging to the Italian tourism sector
Tax
No full textA tax (from the latin taxo) is a compulsory financial charge or some other type of levy imposed upon a taxpayer (an individual or other legale entity) by a governmental organization in order to fund various public expenditures (McLure, 1970). A failure to pay, along with evasion of or resistance to taxation, is punishable by law. Taxes consist of direct or indirect taxes and may be paid in money or as its labor equivalent
Customer value creation
No full textThe concept customer value has many meanings
(Woodall 2003), but, from a marketing theory, two
dominate: customer value refers to customers’
perceptions of what they receive and in return
for what they sacrifice (Zeithaml 1988). The creation
of customer value has long been recognized
as a central concept in marketing (Woodruff 1997
Manuale di contabilità generale
No full textLo studio della ragioneria presuppone un impegno notevole sull'esercitazione pratica: si tratta di apprendere un "linguaggio contabile" che consenta di rappresentare quali-quantitativamente tutte le operazioni aziendali. Il testo introduce gli elementi teorici di base della contabilità e pone particolare attenzione alla nuova normativa in tema di bilancio destinato a pubblicazione
Pandemics and accounting education- student's perspective
No full textThe Pandemics radically changed the modality to teach and learn by generating and emergency on line educational environment characterised by the massive activation od online lectures and new teaching materials and interactions..
The first women accounting masters in Italy: between tradition and innovation
No full textThis study aims to bridge a research gap that concerns the role of female scholars in the field of accounting
providing an innovative contribution on a topic that has remained marginal or ‘left out of’ the scientific debate in a non–Anglo-Saxon-setting (Italy). We adopt a historical perspective and focus our attention on Italian women academics from the 1970s to 2000. The research design follows a multidimensional scheme, based on the dimensions of the bodies of knowledge and social practices, used to analyse the scientific productivity, the career progression, and the visibility of women scholars among the governing bodies of Italian academia and the Italian schools of thought. Finally we consider the personal story-telling of two pioneering female academics. Findings point out the processes and mechanisms that they encountered during their research process and networks creation in academia, in order to develop research capital and to gain visibility and reputation. Therefore, the study provides useful insights into the challenges faced by women accounting scholars in progressing in their career, achieving recognition, and participating in academic debates
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