Download or read book The History and Tradition of Accounting in Italy written by David Alexander and published by Taylor & Francis. This book was released on 2017-07-06 with total page 246 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Download or read book The Origins of Accounting Culture written by Massimo Sargiacomo and published by Routledge. This book was released on 2018-05-11 with total page 403 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Download or read book Accounting and Business Economics written by Yuri Biondi and published by Routledge. This book was released on 2013-04-02 with total page 531 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Download or read book Corporate financial distress new predictors and early warning written by Velia Gabriella Cenciarelli and published by FrancoAngeli. This book was released on 2024-10-28T00:00:00+01:00 with total page 139 pages. Available in PDF, EPUB and Kindle. Book excerpt: 365.1324

Download or read book Twentieth Century Accounting Thinkers RLE Accounting written by J. R. Edwards and published by Routledge. This book was released on 2014-02-05 with total page 441 pages. Available in PDF, EPUB and Kindle. Book excerpt: When originally published in 1994 this volume was the first international review of accounting theory to focus on the contributions of its leading thinkers. Very few attempts had been made, in the accounting literature, to assess the contribution of the theorists who have had such an important influence on the direction of research and practice. Written by experts the studies in this volume provide a unique guide to the development of accounting theory and practice in regions as diverse as the USA, Japan and Europe.

Download or read book The East in the West written by Jack Goody and published by Cambridge University Press. This book was released on 1996-03-21 with total page 308 pages. Available in PDF, EPUB and Kindle. Book excerpt: The East in the West reassesses Western views of Asia. Traditionally many European historians and theorists have seen the societies of the East as 'static' or 'backward'. Jack Goody challenges these assumptions, beginning with the notion of a special Western rationality which enabled 'us' and not 'them' to modernise. He then turns to book-keeping, which several social and economic historians have seen as intrinsic to capitalism, arguing that there was in fact little difference between East and West in terms of mercantile activity. Other factors said to inhibit the East's development, such as the family and forms of labour, have also been greatly exaggerated. This Eurocentrism both fails to explain the current achievements of the East, and misunderstands Western history. The East in the West starts to redress the balance, and so marks a fundamental shift in our view of Western and Eastern history and society.

Download or read book The Fifth International Congress on Accounting 1938 written by Various and published by Routledge. This book was released on 2020-09-04 with total page 625 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book, first published in 1986, collects together the papers presented at the Fifth International Congress on Accounting in 1938. Cutting edge research at the time, these analyses now form an integral part of the history of accounting.

Download or read book Two Hundred Years of Accounting Research written by Richard Mattessich and published by Routledge. This book was released on 2007-11-15 with total page 630 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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

Download or read book Accounting and Food written by Massimo Sargiacomo and published by Routledge. This book was released on 2016-03-02 with total page 426 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Download or read book Dimensional Corporate Governance written by Nicholas Capaldi and published by Springer. This book was released on 2017-06-07 with total page 304 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book explores different dimensions of the field of corporate governance and social responsibility. It discusses how business and society perceive and relate to CSR; how the field has continued to reshape modern corporate boardrooms in both the advanced and emerging economies; how CSR has transformed the manner in which modern corporate entities disclose the non-financial information aspect of their operations to the world at large; and the way in which sustainable development has continued to contribute to improving the quintuple bottom line - people, planet, prosperity, partnership and peace - of 21st century corporate entities. Further, the book also provides evidence of how these aspects of corporate social responsibility are depicted in different forms in eleven nations around the globe.

Download or read book Integrated Science in Digital Age written by Tatiana Antipova and published by Springer. This book was released on 2019-06-17 with total page 384 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book gathers selected papers presented at the 2019 International Conference on Integrated Science in Digital Age (ICIS 2019), which was jointly supported by the Institute of Certified Specialists (ICS), Russia and Springer and held in Batumi, Georgia on May 10–12, 2019. The ICIS 2019 received roughly 50 contributions, by authors hailing from six countries. Following a peer-review process, the Scientific Committee – a multidisciplinary group of 110 experts from 38 countries around the globe – selected roughly 60% for publication. The main topics covered include: Artificial Intelligence Research; Digital Business & Finance; Educational Sciences; Health Management Informatics; Public Administration in the Digital Age; and Social Problem-solving.

Download or read book Performance Management Systems written by Chiara Demartini and published by Springer Science & Business Media. This book was released on 2013-08-04 with total page 222 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book presents an analysis and a critical discussion on performance management systems. It seeks to advance the current state of knowledge in the subject by introducing a holistic performance management system - the loosely coupled performance management system. This new system presents a framework to leverage the systemic relationships among already established performance management mechanisms. The author contends that loosely coupled performance management systems fulfill two different objectives, namely - they assure control and foster innovation. Such a comprehensive approach to management control provides managers of economic organizations with an overarching architecture for the design, diagnosis and effective use of performance management systems.​

Download or read book Business and Commerce Schools International and National written by and published by . This book was released on 1902 with total page 924 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Firm as an Entity written by Yuri Biondi and published by Routledge. This book was released on 2007-04-12 with total page 773 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book enhances current economic understanding of the firm as an institution and an organization, looking beyond the narrow boundaries of neoclassical economics to an interdisciplinary approach based on accounting and law as well as economics itself. It represents the first synthesis of the authors' research work on the subjec

Download or read book Global Comparability of Financial Reporting Under IFRS written by Francesco De Luca and published by Springer Nature. This book was released on 2022-11-14 with total page 137 pages. Available in PDF, EPUB and Kindle. Book excerpt: The globalization of financial markets worldwide has progressively pushed toward simultaneous globalization of accounting information. Thus, during the last 50 years, categories of preparers, users, and regulators have devoted their efforts to support the global comparability of financial reporting aiming at favoring the comparison of corporates’ financial performances at a cross-country level. In the same vein, IASB, national standard setters, and jurisdictions have participated in and given momentum to this process. At the same time, academic research has followed this process and tried to build a theoretical framework to address the related issues, to assess the impact on preparers, users, and regulators, while defining hindrances and obstacles to the comparability of financial reporting especially in an IFRS environment. In this context, this book reviews research studies on the comparability of financial reporting at a global level as well as highlights empirical analyses that demonstrate the extent to which global comparability has been achieved, and how it enhances value relevance of earnings across countries. It also looks at the cross-country investors’ perspectives by shaping the empirical analysis to provide further insights on the role of the "Big Four" auditing services in enhancing the comparability of earnings. The book provides an original contribution to the current debate about the comparability of financial reporting under IFRS and will be useful for researchers in the field.

Download or read book Capital in the History of Accounting and Economic Thought written by Jacques Richard and published by Routledge. This book was released on 2021-11-29 with total page 94 pages. Available in PDF, EPUB and Kindle. Book excerpt: Starting with the first "scientific" economists such as Cantillon (1755) and Quesnay (1758) and ending with Piketty (2019), this book explores the treatment of the concept of capital in the history of accounting and economic thought. The work provides a rare juxtaposition of the reasoning, discourse and writings of accountants and economists. With regard to ‘capital’, this approach highlights the ongoing struggle between these "uncongenial twins" – as Kenneth Boulding put it – for primacy in analysing, and utilising, capitalism. But if they are certainly "uncongenial", the book also argues that it is wrong to ever classify these two disciplines as "twins" because they have taken very different paths ever since scientism came to dominate in economics and ethical and moral considerations were put to one side. This book will be of significant interest to readers to history of economic thought, critical accounting and heterodox economics.

Download or read book Italian family agreements and business continuity written by Cinzia Vallone and published by Giuffrè Editore. This book was released on 2008 with total page 24 pages. Available in PDF, EPUB and Kindle. Book excerpt: