The History And Tradition Of Accounting In Italy

Author : David Alexander,Stefano Adamo,Roberto Di Pietra,Roberta Fasiello
Publisher : Taylor & Francis
Page : 246 pages
File Size : 52,7 Mb
Release : 2017-07-06
Category : Business & Economics
ISBN : 9781317206569

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The History and Tradition of Accounting in Italy by David Alexander,Stefano Adamo,Roberto Di Pietra,Roberta Fasiello Pdf

Italian accounting has a long and honourable tradition of theoretical and applied analysis of the accounting and reporting function, perceived and defined much more broadly than in the Anglo-Saxon tradition. The high point of this perhaps, is the creation of what is known as Economia Aziendale (EA). The antecedents, genesis and later developments are presented here in detail by highly knowledgeable specialists in the field. EA takes as a prerequisite the necessity of the business (entity/azienda) to ensure its own long-run survival. This requires that the necessary resources are retained and preserved, so operating capital maintenance, by definition future-oriented, is essential. It requires a focus on the particular business organization, entity-specific and consistent with today's notion of the business model. Entity-specific information relevant to current and future cash flows is a necessary pre-requisite for ensuring long-run survival, which historical cost accounting, or fair value (being market-specific not entity-specific) satisfactorily achieve. Flexibility of valuation and of reporting, always relevant to the specific asset at the specific time in the specific place, is a necessary condition for effective management. This is exactly the focus of EA and its analysis and tradition. Scholars and advanced students of international regulation and accounting, as well as accounting history, will find this an invaluable guide to a vibrant, scholarly tradition of great practical relevance today.

Author : Michele Bigoni,Warwick Funnell
Publisher : Routledge
Page : 304 pages
File Size : 54,8 Mb
Release : 2017-10-02
Category : Business & Economics
ISBN : 9781351675017

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The Italian and Iberian Influence in Accounting History by Michele Bigoni,Warwick Funnell Pdf

The Italian and Iberian Influence in Accounting History provides compelling evidence of how accounting, when conceived of as a technology rather than simply as a tool to increase efficiency, can work as a means to sustain power relations in different sites, such as the Church, the State or the factory. This book, drawing upon the growing body of work which focuses on Italy and the Iberian Peninsula, demonstrates how accounting practices were effective in the subjugation of single individuals or entire populations, whether Roman Catholic priests, State functionaries, inhabitants of conquered lands or workers. The effectiveness of accounting as a tool of power is linked to its neutral and technical appearance, which makes it difficult for those oppressed and controlled by its practices to oppose it. Its adaptability to different organizational contexts, as documented in The Italian and Iberian Influence in Accounting History, makes it a valuable tool for sustaining existing power relations and reproducing inequalities and exploitation. The Italian and Iberian Influence in Accounting History is vital reading for academics and researchers in the fields of accounting, accounting history, political management and sociology and European history.

Author : Massimo Sargiacomo,Luciano D'Amico,Roberto Di Pietra
Publisher : Routledge
Page : 404 pages
File Size : 47,7 Mb
Release : 2016-03-02
Category : Business & Economics
ISBN : 9781317228431

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Accounting and Food by Massimo Sargiacomo,Luciano D'Amico,Roberto Di Pietra Pdf

The interrelations between accounting and food have been hitherto neglected at an international level. This regret is particularly meaningful with regards to Italy, where 'Food', besides being a physiological need to satisfy, is one of the main pillars of the 'Made in Italy' Industry, and the so-called Italian life-style, which has become a part of the popular culture. Accounting and Food seeks to explore the accounting, business and financial history of some of the most prestigious Italian food producers. Moreover, given that "Food" has been at the center of production and trade throughout the history of mankind, food production and commerce will be investigated from the critical angles of accounting, accountants and merchants. Relatedly, the interconnected history of the Food fairs and expositions of the major Italian trade centers will be also unveiled. Accounting and Food examines the role of accounting, accountants and merchants in food production and international trade (e.g., grain, wine, etc...) as well as considering the history of food producers, paying particular attention to the role played by women entrepreneurs over time. Finally the book explores the interrelations of accounting, food and state, local authorities and social institutions, in particular in so far these latter institutions were involved in the Political economy, regulation, allocation and distribution of food to populations and societies. Accounting and Food will be of particular interest to researches and scholars in the field of accounting history but also to those working in the areas of regional development, regional economics, food and sociology and other related disciplines.

Author : Massimo Sargiacomo,Stefano Coronella,Chiara Mio,Ugo Sostero,Roberto Di Pietra
Publisher : Routledge
Page : 403 pages
File Size : 55,6 Mb
Release : 2018-05-11
Category : Business & Economics
ISBN : 9781351592635

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The Origins of Accounting Culture by Massimo Sargiacomo,Stefano Coronella,Chiara Mio,Ugo Sostero,Roberto Di Pietra Pdf

The Origins Of Accounting Culture aim at studying the origins of the accounting culture in Venice, with a specific focus on accounting education. The period covered by the work ranges from Luca Pacioli to the foundation (in 1868) of the Royal Advanced School of Commerce (Regia Scuola Superiore di Commercio), that in 2018 is celebrating its 150 anniversary as Ca’ Foscari University of Venice. Ever since the Middle Ages, Venice was home of a number of favourable circumstances that have been accumulating over the years. As a trading city par excellence, Venice allowed the spreading of the bookkeeping at first among firms and then in the public administration that was much in need of sophisticated accounting principles for the purpose of controlling its activities. Venice was among the first cities to implement Gutenberg print method and it quickly became the most important city in the world in the publishing industry, allowing printing and spreading the first handbooks about double-entry bookkeeping and merchant studies. The Origins Of Accounting Culture goes beyond the study of Luca Pacioli and tackles in a more organic and holistic way the social and economic conditions that allowed the accounting culture to spread in Venice. This book will be a vital resource to academics and researchers in the fields of Accounting, Accounting History, Economic Development and related disciplines.

Author : Stefano Zambon
Publisher : FrancoAngeli
Page : 244 pages
File Size : 53,8 Mb
Release : 2002
Category : Business & Economics
ISBN : 8846439546

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Locating Accounting in Its National Context by Stefano Zambon Pdf

Author : Robyn Pilcher,David Gilchrist
Publisher : Routledge
Page : 164 pages
File Size : 51,5 Mb
Release : 2018-07-17
Category : Business & Economics
ISBN : 9781351349178

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Public Sector Accounting, Accountability and Governance by Robyn Pilcher,David Gilchrist Pdf

Funded by taxation, public spending cannot be separated from politics and ensuring efficiency and effectiveness is always high on the political and policy agenda. Accounting, accountability, governance and auditing are essential ingredients in evaluating public sector performance. Australia and New Zealand are world leaders when it comes to public sector accounting—such as being the first to introduce transaction-neutral accounting standards. This edited collection considers current issues impacting the public sector by primarily drawing upon experiences of Australia and New Zealand. Then, by combining history (from the time of the Domesday book, early sovereignty and Shakespeare) with current practice (differential reporting, international financial reporting standards, government performance, voter turnout, joined-up government and auditing practices), we use these experiences to illuminate the global issues of public sector accounting, accountability and governance. Based on rigorous research by top public sector researchers, this edited collection offers a multitude of future research ideas to enable those interested in following this pathway—whether they are in Australia, New Zealand, the United Kingdom, Europe, the United States of America, Africa or anywhere else in the world—an avenue to traverse.

Author : Gary R. Oliver
Publisher : Routledge
Page : 309 pages
File Size : 54,8 Mb
Release : 2018-10-09
Category : Business & Economics
ISBN : 9781351602846

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Managerial Accountant’s Compass by Gary R. Oliver Pdf

This is the first detailed view of the managerial accountant’s role and responsibilities in organization setting. Its aim is to foster role development: the opportunity to work at an advanced level of practice. Accounting studies develop technical skills associated with topics, and, responding to defined scenarios but provide very little guidance on what to recognizing and approaching the broad problems or challenges under conditions of uncertainty. It is a double first because it provides the managerial accountant’s compass as a general purpose analytical framework for managerial accounting independent of any selected theory and method. The metaphor of a compass creates a mental schema for its four points named (1) goals and principles, (2) boundaries and constraints, (3) methods and models, and, (4) collegial relationships. Dynastic Chinese and some other Central Asian cultures, view the center as a fifth principal direction, giving a total of five points. The center represents a high standard ethical conduct and self-care, or moral compass. Managerial Accountant’s Compass offers an integrated and systematic guide to approaching situations that are constantly changing. It gives a protective starting pattern which produces new meanings and awareness of the ambiguity and uncertainty for each situation. Ultimately the managerial accountant’s compass can help you make more effective sense of yourself, your expertise and your practice in the organization where you work, which should open career opportunities.

Author : Samuel O. Idowu
Publisher : Springer Nature
Page : 891 pages
File Size : 53,6 Mb
Release : 2021-07-07
Category : Business & Economics
ISBN : 9783030683863

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Current Global Practices of Corporate Social Responsibility by Samuel O. Idowu Pdf

This book addresses the status quo of Corporate Social Responsibility practices and their development since 2008. How have things changed in the practice of CSR? What new opportunities and challenges have arisen? The book reports on an international set of cases and case studies on how CSR is practiced at business and organizations in various countries. It analyzes country-specific and industry-specific issues, as well as general global issues in connection with the United Nations’ Sustainable Development Goals. The contributions gathered here provide comprehensive information on CSR for both practitioners and researchers around the globe.

Author : Gary J. Previts,Peter Walton,Peter Wolnizer
Publisher : Emerald Group Publishing
Page : 315 pages
File Size : 42,8 Mb
Release : 2010-12-20
Category : Business & Economics
ISBN : 9780857246714

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Global History of Accounting, Financial Reporting and Public Policy by Gary J. Previts,Peter Walton,Peter Wolnizer Pdf

Covers the evolution of accounting, financial reporting and related institutions for major economies in the world. This title addresses ten European economies, including France, Germany, Italy and the UK as well as the Netherlands, Belgium, Spain, Poland, Sweden, and Switzerland.

Author : John Richard Edwards,Stephen P. Walker
Publisher : Routledge
Page : 637 pages
File Size : 44,6 Mb
Release : 2009-05-07
Category : Business & Economics
ISBN : 9781135230883

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The Routledge Companion to Accounting History by John Richard Edwards,Stephen P. Walker Pdf

The Routledge Companion to Accounting History shows how the seemingly innocuous practice of accounting has pervaded human existence in fascinating ways at numerous times and places; from ancient civilisations to the modern day, and from the personal to the political. Placing the history of accounting in context with other fields of study, the collection gives invaluable insights to subjects such as the rise of capitalism, the control of labour, gender and family relationships, racial exploitation, the functioning of the state, and the pursuit of military conflict. An engaging and comprehensive overview also examining geographical differences, this Companion is split into key sections, which explore: changing technologies used to represent financial and other data historical development of accounting theory and practice accounting institutions and those who perform accounting accountancy and the economy accounting, society, and culture the role of accounting in the government, protection and financing of states including chapters on the important role played by accountancy in religious organizations, a review of how the discipline is portrayed in fine art and popular culture, and analysis of sharp practice and corporate scandals. The Routledge Companion to Accounting History has a breadth of coverage that is unmatched in this growing area of study. Bringing together leading writers in the field, this is an essential reference work for any student of accounting, business and management, and history.

Author : Massimo Sargiacomo,Luciano D'Amico,Roberto Di Pietra
Publisher : Routledge
Page : 472 pages
File Size : 42,5 Mb
Release : 2016-03-02
Category : Business & Economics
ISBN : 9781317228424

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Accounting and Food by Massimo Sargiacomo,Luciano D'Amico,Roberto Di Pietra Pdf

The interrelations between accounting and food have been hitherto neglected at an international level. This regret is particularly meaningful with regards to Italy, where 'Food', besides being a physiological need to satisfy, is one of the main pillars of the 'Made in Italy' Industry, and the so-called Italian life-style, which has become a part of the popular culture. Accounting and Food seeks to explore the accounting, business and financial history of some of the most prestigious Italian food producers. Moreover, given that "Food" has been at the center of production and trade throughout the history of mankind, food production and commerce will be investigated from the critical angles of accounting, accountants and merchants. Relatedly, the interconnected history of the Food fairs and expositions of the major Italian trade centers will be also unveiled. Accounting and Food examines the role of accounting, accountants and merchants in food production and international trade (e.g., grain, wine, etc...) as well as considering the history of food producers, paying particular attention to the role played by women entrepreneurs over time. Finally the book explores the interrelations of accounting, food and state, local authorities and social institutions, in particular in so far these latter institutions were involved in the Political economy, regulation, allocation and distribution of food to populations and societies. Accounting and Food will be of particular interest to researches and scholars in the field of accounting history but also to those working in the areas of regional development, regional economics, food and sociology and other related disciplines.

Author : Yuri Biondi,Stefano Zambon
Publisher : Routledge
Page : 531 pages
File Size : 52,6 Mb
Release : 2013-04-02
Category : Business & Economics
ISBN : 9781136209000

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Accounting and Business Economics by Yuri Biondi,Stefano Zambon Pdf

The recent financial crisis has sparked debates surrounding the nature and role of accounting in informing capital markets and regulatory bodies about the financial performance and position of a firm. These debates have drawn attention to the broader implications of accounting for the economy and society. Accounting and Business Economics brings together leading international scholars to examine the current state of accounting theory and its fundamental connection with the economics and finance of firms, viewing the business entity from not only accounting, but also national, economic, social, political, juridical, anthropological, and moral points of view.

Author : Richard Mattessich
Publisher : Routledge
Page : 640 pages
File Size : 50,5 Mb
Release : 2007-11-15
Category : Business & Economics
ISBN : 9781135980580

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Two Hundred Years of Accounting Research by Richard Mattessich Pdf

This is the first and only book to offer a comprehensive survey of accounting research on a broad international scale for the last two centuries. Its main emphasis is on accounting research in the English, German, Italian, French and Spanish language areas; it also contains chapters dealing with research in Finland, the Netherlands, Scand

Author : Peter Astbury Brunt
Publisher : Unknown
Page : 90 pages
File Size : 43,5 Mb
Release : 1975
Category : Electronic
ISBN : OCLC:258357245

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Res Gestae Divi Augusti by Peter Astbury Brunt Pdf

Author : Paola Demartini,Francesca Maria Cesaroni,Paola Paoloni
Publisher : MDPI
Page : 168 pages
File Size : 43,5 Mb
Release : 2019-11-11
Category : Business & Economics
ISBN : 9783039216383

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Women in Business by Paola Demartini,Francesca Maria Cesaroni,Paola Paoloni Pdf

[The role of women in entrepreneurship, management and corporate governance is regarded as central to the development and welfare of economies. Since the early 1980s, there has been increased interest in women managers and entrepreneurs, often from an interdisciplinary approach, combining, for example, sociology, psychology, management and organisational studies and economics. Nowadays, research on women in management and organisations is continuously and rapidly evolving (Paoloni and Demartini, 2016). Research on how women face new business challenges within organisations—as entrepreneurs, owners, managers, as well as workers—can contribute to understanding the new drivers affecting value creation dynamics in our knowledge-based society (Cesaroni, Demartini and Paoloni, 2017). Accordingly, this book tries to offer some insights on how women create, process and share knowledge in their business activity through the application and exploitation of novel creative ideas and solutions]