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1 – 10 of 263Enrico Viganò and Richard Mattessich
The purpose of this paper is to offer a concise survey and comparison of Italian accounting research and academic publications during the second half of the 20th century.
Abstract
Purpose
The purpose of this paper is to offer a concise survey and comparison of Italian accounting research and academic publications during the second half of the 20th century.
Design/methodology/approach
The paper discusses the special relation between economia aziendale (business and public economics) and ragioneria (accounting) in Italy. The subsequent discussion on “financial accounting” includes a sub‐section on income‐orientation (vs capital‐orientation), especially important in Italy during this period, and the present crisis of economia aziendale as affecting ragioneria, contributions by major Italian accountants of the period (above all, Onida and Amaduzzi) are discussed. After a section on “cost and managerial accounting” (of less significance in Italy than financial accounting), and a look at “novel accounting trends”, the paper closes with a discussion of some representative historical studies of the period.
Findings
The paper reveals the changing international position of Italian accounting research.
Research limitations/implications
The paper is limited by selecting the most prominent and relevant contributions among a host of pertinent publications.
Originality/value
In contrast to previous research, the paper offers an integrated survey of major Italian accounting publications of the entire second half of the 20th century.
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Alessandro Gandolfo and Franco Padelletti
In the 1980s, a profound change in the information technology (IT) market forced IBM to modify the organisation and management of its selling structure. There was only an internal…
Abstract
In the 1980s, a profound change in the information technology (IT) market forced IBM to modify the organisation and management of its selling structure. There was only an internal sales channel at first and IBM had interactive relationships with individual customers. The process of change began when the number of customers increased and their average size decreased. IBM began to support its internal channel of sales representatives with an external channel of business partners for the distribution of high volume products. Having to face new problems, like business partner loyalty and the loss of market control, IBM has decided to adopt, as a general strategy, a new go‐to‐market model called the hybrid model. By mixing and coordinating direct activities, such as mailings, phone calls and tele‐coverage, with commercial business partner actions and operations, IBM now has a new competitive advantage.
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Stefano Coronella, Fabio Caputo, Rossella Leopizzi and Andrea Venturelli
The purpose of this paper is to provide an analytical overview of the academic output of eminent Italian scholars in the period from the end of the Second World War to the 1970s…
Abstract
Purpose
The purpose of this paper is to provide an analytical overview of the academic output of eminent Italian scholars in the period from the end of the Second World War to the 1970s on the subject of corporate social responsibility (CSR).
Design/methodology/approach
Through the use of content analysis, possible logical and conceptual similarities between the theories of the scholars and present-day definition of CSR have been identified.
Findings
Concepts as ethical values and stakeholders included in definition of CSR come from the thinking of the Italian Economia Aziendale scholars, so that it is possible to get pioneering aspects in the light of the international debate on CSR today.
Originality/value
The originality of this paper derives from the fact that the theme of CSR has rarely been examined from a historical point of view and that the development of the theme in Italy has rarely been examined through analysis of the ideas of the leading Italian Economia Aziendale Scholars.
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Giuseppe Galassi and Richard Mattessich
The paper offers a survey of major Italian accounting scholars and their work for the period from 1900 to 1950. Apart from the late works of Rossi and Besta, the main focus is on…
Abstract
The paper offers a survey of major Italian accounting scholars and their work for the period from 1900 to 1950. Apart from the late works of Rossi and Besta, the main focus is on the contributions by Zappa, who undoubtedly dominated the scene. In this period, as well as later, most Italian accountants and “aziendalisti” adopted the so‐called “income system”. Although its premises originated with Fabio Besta, master of the so‐called “patrimonial or proprietorship system”, the Italian School under Zappa gave this system a new theoretical basis that differed fundamentally from that of Besta. Zappa also developed the dynamic aspect of accounting and business economics that still prevails in Italy. The paper also devotes attention to other Italian scholars, less well‐known abroad. In the area of cost accounting it concentrates on the views of De Minico and his disciple Amodeo, but also mentions other contributors. The final Section deals with Italian contributions to accounting history during this period
The active role that the tourism sector assumes in increasing the Gross Domestic Product is by now recognized and this fact makes the operators in the sector considerably more…
Abstract
The active role that the tourism sector assumes in increasing the Gross Domestic Product is by now recognized and this fact makes the operators in the sector considerably more responsible. So all the companies that operate in the sector need a continous managerial adaptation such that renders them able to answer, time after time, the demand necessities.
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Maria Gabriella Baldarelli, Mara Del Baldo and Stefania Vignini
The issue of gender inequality in the Italian universities and academic context does not seem to be particularly debated and is really rare. Starting from this “lack of interest”…
Abstract
Purpose
The issue of gender inequality in the Italian universities and academic context does not seem to be particularly debated and is really rare. Starting from this “lack of interest”, the paper aims to inquire into the “state-of-the-art” of existing inequality in the scientific and academic path of Italian female scholars and academia, answering the following research question: Is discrimination between women and men linked to the number of scientific contributions in periodicals and their presence within academic boards of scientific accounting associations and journals in Italy?
Design/methodology/approach
The methodology is primarily developed through a deductive analysis of the literature strands concerning gender accounting, accounting in academia and the role of women in universities and academia. Second, within the inductive perspective, the authors have chosen to inquire into the scientific publications of women on the oldest Italian journal in the accounting field – the Rivista Italiana di Ragioneria e di Economia Aziendale (RIREA). Subsequently, the position and career of women were analysed in academia investigating their presence and role within the boards of a sample of Italian journals and the main Italian accounting scientific associations
Findings
Accordingly, this paper concentrates on gender inequalities in university and academia in Italy and on eventual obstacles that get in the way of the existence of scientific contributions in journals and of career progress of those women who carry on scholarly work in accounting.
Research limitations/implications
The analysis confirms the need to open more space for women at the summits of political, economic and cultural institutions, including accounting academia and scientific journals. The paper has some limitations concerning the consideration of only Italian journals and academic associations. Then, we will develop the analysis in comparative terms, as attention will be addressed on the participation in scientific committees and boards of some of the major international scientific associations of accounting. Moreover, we will consider the narrative approach describing the stories of Italian women and accounting scholars to carefully investigate the reasons for this persistent discrimination.
Originality/value
The innovative contribution of the paper is due to the fact that the authors are unaware of previous studies aimed at investigating if female accounting scholars are under-represented compared to their male colleagues within the top positions of the most prestigious Italian accounting associations and scientific journals. Previous research also did not investigate the existence of correlation between Italian women’s scientific productivity, their under-representation within academia and scientific career.
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Giovanni Battista Dagnino and Paolo Quattrone
The aim of this paper is twofold: on the one hand, it discusses first the notion of istituto as it has been developed by Gino Zappa within the Italian research tradition known as …
Abstract
Purpose
The aim of this paper is twofold: on the one hand, it discusses first the notion of istituto as it has been developed by Gino Zappa within the Italian research tradition known as economia aziendale. It then proposes a critical comparison between the historical institutional approaches developed by Gino Zappa and John R. Commons. On the other hand, it speculates on the possibility of updating the notion of institution.
Design/methodology/approach
The study is first solidly rooted on historical institutional inquiry. Second, it draws on the constructivist epistemology put forth by Edgar Morin, Mauro Ceruti, and Hans von Foerster.
Findings
This paper allows more informed theorizing about the notion of institution since it deepens our understanding of the epistemological, theoretical, and practical “genetic variations” between the institutional perspectives of Zappa and Commons. This body of work is capable to extend its range in time and space to inform a number of present day relevant issues (i.e. the rising debates on corporate social responsibility and the firms' environmental and social reports) and to pave the way to additional research in the direction of a renewed holistic view of the concept of institution.
Originality/value
First, it is argued that, during the first half of the twentieth century, a somewhat unusual and unexpected convergence occurred, according to which the study of institutions coupled Italy and (part of) the US. Second, in the renewed perspective, the concept of institution becomes the active locus of mediation of multiple viewpoints; the institution turns out to be the catalizing and organizing center of knowledge developed in different disciplinary contexts.
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Chiara Crovini, Gabriele Santoro and Giovanni Ossola
The main purpose of this study is twofold: first, to analyze how risk is considered and managed by entrepreneurial SMEs, where the original founder is still the entrepreneur…
Abstract
Purpose
The main purpose of this study is twofold: first, to analyze how risk is considered and managed by entrepreneurial SMEs, where the original founder is still the entrepreneur running the business, and second to understand if risk management is integrated with decision making.
Design/methodology/approach
This research is based on a multiple case study. Three entrepreneurial SMEs based in the North-West of Italy were selected to obtain a heterogeneous sample. They operate in the manufacturing sector and they have different size and corporate ownership.
Findings
The risk management process cannot be always formalized but an unconscious risk analysis is always carried out. Risk is intertwined with decision and entrepreneurial orientation. Nowadays, rethinking risk management means enhancing and improving the decision-making process and integrating the phases of the two processes by introducing an alternative new model (RM-DM) that stands for “risk management-decision making”.
Research limitations/implications
Conclusions can be generalized at a theoretical level even though this multiple case study represents a contingent analysis.
Practical implications
This research enhances the understanding of the potential benefits for entrepreneurial SME owners of a risk mind-set while making decisions. RM-DM model is an alternative tool to manage risks properly in SMEs, especially when a formalized process is not implemented, as it improves the way decisions are made and introduces a more reasoned approach to manage risks.
Originality/value
This empirical study introduces a unique model (RM-DM) that helps to rethink risk management in entrepreneurial SMEs, by integrating it with the decision making and by proposing an alternative tool to manage risks with a more structured approach.
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Giorgio Mion and Renzo Beghini
This paper aims to present and discuss an interdisciplinary educational approach to business ethics, based on a virtue ethics framework and the common good paradigm. This approach…
Abstract
Purpose
This paper aims to present and discuss an interdisciplinary educational approach to business ethics, based on a virtue ethics framework and the common good paradigm. This approach addresses the challenges that businesses face in building legitimacy and creating shared values.
Design/methodology/approach
The paper presents a case study of an experience of an interdisciplinary postgraduate course, discussing both the design of the program and its first results.
Findings
The paper focuses on the theoretical and practical reasons for the interdisciplinary nature of business ethics education and contributes to the literature on business ethics education as well as training and educational practices in academic and professional contexts.
Practical implications
This paper can positively influence business education practices by sharing a replicable educational model and fostering virtuous practices that contribute to renewing the perception of the purpose of firms.
Social implications
Improving business ethics education can positively affect the social performance of firms contributing to the common good.
Originality
The paper presents an innovative interdisciplinary educational program that, to the best of our knowledge of the current literature, can be consider an original contribution.
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