Search results
1 – 3 of 3This paper explores the role that the control system – understood as a set of financial and non-financial mechanisms – introduced by the Ministerial Decree of 15th February 1860…
Abstract
Purpose
This paper explores the role that the control system – understood as a set of financial and non-financial mechanisms – introduced by the Ministerial Decree of 15th February 1860 played in promoting the ethical tolerance of prostitution in the Kingdom of Italy.
Design/methodology/approach
A qualitative research method was adopted. Specifically, this study draws on literature on accounting and deviant behaviors and on Suchman's theories of legitimation (1995) to interpret empirical evidence collected from archival primary sources as well as secondary sources.
Findings
The paper highlights how the accounting mechanisms introduced by the law were molded to limit the serious consequences of prostitution from a public health standpoint and to demonstrate that the State neither profited from prostitution nor used public money to fund it. This should have stimulated ethical tolerance of the law itself and, consequently, of the prostitution that was regulated.
Originality/value
This paper opens a new research avenue in the field of accounting history by exploring the connection between accounting and prostitution. Moreover, unlike the extant literature on accounting and deviant behaviors, this study delves into the role played by accounting mechanisms to promote ethical tolerance rather than to activate normalization processes.
Details
Keywords
Concetta Russo, Alessandra Decataldo and Marco Terraneo
This paper aims to investigate the extent to which family roles and settings can mediate the impact of unemployment on psychological well-being among Italian households.
Abstract
Purpose
This paper aims to investigate the extent to which family roles and settings can mediate the impact of unemployment on psychological well-being among Italian households.
Design/methodology/approach
Using the European Health Interview Survey data for 2015, the authors adopt linear regression models to evaluate the effect of family settings on the mental health outcomes of unemployment, in particular on the likelihood of developing depression. The latter is measured using the internationally validated Patient Health Questionnaire (PHQ-8). Since the gender gap in occupation has not ceased to exist in Italy, special attention is paid to the differences between males and females in the workforce.
Findings
The results suggest that involvement in parental roles has a moderating influence on unemployment mental health outcomes among both men and women, although it has a higher effect on the female workforce. Moreover, the study shows that “not living far from the family of origin” could be considered a crucial moderating factor for both gender categories.
Originality/value
The novelty of this paper lies in its consideration of the implications the social definition of gender roles may have on gender-related expectancies and attributions in life domains, such as work and family.
Details
Keywords
Andrea Ceschi, Marco Perini, Andrea Scalco, Monica Pentassuglia, Elisa Righetti and Beniamino Caputo
This study aims to provide an overview of the past two decades of lifelong learning (LLL) policies for enhancing employability and reduce social exclusion in young people of…
Abstract
Purpose
This study aims to provide an overview of the past two decades of lifelong learning (LLL) policies for enhancing employability and reduce social exclusion in young people of European countries through the development of the so-called LLL key-competences.
Design/methodology/approach
Built on a quasi-systematic review, this contribution explores traditional and new methods for promoting the LLL transition, and then employability, in young adults (e.g. apprenticeship, vocational training, e-learning, etc.).
Findings
It argues the need to identify all the possible approaches able to support policymakers, as they can differently impact key-competence development.
Originality/value
Finally, based on the consolidated EU policy experience, we propose a strategy of implementation of the LLL programmes that facilitates the institutions’ decision processes for policy-making through the use of decisional support system.
Details