Download or read book The History and Tradition of Accounting in Italy written by David Alexander and published by Routledge. This book was released on 2017-07-06 with total page 437 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 Cash accounting system according to IAS IFRS written by Paola Saracino and published by Giuffrè Editore. This book was released on 2007 with total page 28 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Advances in Gender and Cultural Research in Business and Economics written by Paola Paoloni and published by Springer. This book was released on 2018-09-25 with total page 323 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume presents current research on gender and culture from business, management and accounting perspectives with a multidisciplinary approach. Featuring selected contributions presented at the 4th IPAZIA Workshop on Gender Studies held at Niccolò Cusano University in Rome, Italy, this book investigates gender strategies adopted and tested by various companies and assesses the impact of their subsequent dissemination. The contents are structured into four sections each of which addressing a specific theme on gender studies as follows: I) Women in Academia and in the University contexts: A trans-disciplinary approach; II) Gender issues, Corporate Social Responsibility and reporting; III) Woman in business and female entrepreneurship; IV) Women in Family Business. The result is a book that provides an innovative and rigorous analysis of gender issues proposing new challenges and insights in gender studies. IPAZIA Scientific Observatory for Gender Studies defines an updated framework of research, services, and projects, all initiatives related to women and gender relations at the local, national and international. In order to achieve this objective, the Observatory aims to implement the literature on gender studies, to organize and promote scientific significant initiatives (workshops, seminars, conferences, studies, scientific laboratory) on these issues at the national and international level under an interdisciplinary perspective.

Download or read book ICICKM2010 Proceedings of the 7th International Conference on Intellectual Capital knowledge Management and Organisational Learning written by Eric Tsui and published by Academic Conferences Limited. This book was released on with total page 686 pages. Available in PDF, EPUB and Kindle. Book excerpt:

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 Green Business Concepts Methodologies Tools and Applications written by Management Association, Information Resources and published by IGI Global. This book was released on 2019-02-01 with total page 1718 pages. Available in PDF, EPUB and Kindle. Book excerpt: The issues of sustainability and corporate social responsibility have become vital discussions in many industries within the public and private sectors. In the business realm, incorporating practices that serve the overall community and ecological wellbeing can also allow businesses to flourish economically and socially. Green Business: Concepts, Methodologies, Tools, and Applications is a vital reference source for the latest research findings on the challenges and benefits of implementing sustainability into the core functions of contemporary enterprises, focusing on how green approaches improve operations. Highlighting a range of topics such as corporate sustainability, green enterprises, and circular economy, this multi-volume book is ideally designed for business executives, business and marketing professionals, business managers, academicians, and researchers actively involved in the business industry.

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 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 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 Value Sharing for Sustainable and Inclusive Development written by Risso, Mario and published by IGI Global. This book was released on 2017-12-01 with total page 419 pages. Available in PDF, EPUB and Kindle. Book excerpt: Business retains a large influence over the progression of society. Thus, shared goals among corporations could lead to a larger positive impact on the resilience of social and economic expansions. Value Sharing for Sustainable and Inclusive Development is a critical academic resource that explores the opportunities through which businesses can contribute to sustainable and inclusive development. Featuring coverage on a broad range of topics such as the value sharing model, corporate social responsibility, and multi-sided markets, this book is geared toward academicians, researchers, policy makers, and students seeking current research on the importance of collaborative efforts on the part of businesses and entities to achieve functional progression.

Download or read book Corporate Management in a Knowledge Based Economy written by G. Zanda and published by Springer. This book was released on 2011-10-26 with total page 274 pages. Available in PDF, EPUB and Kindle. Book excerpt: Corporate Management in a Knowledge-Based Economy traces the evolution of corporate governance over time, with a particular focus on the changing nature of power. The control of scarce resources used in production materials, labour and capital has evolved considerably over the past centuries, with government, landowners, non-owner managers, and institutional investors acting as controlling powers at different points in time. In order to appropriately protect the various, and changing, stakeholders, the system of corporate governance has also developed over the years a process that continues to the present. In today's knowledge-based economy, with the rising importance of intangible assets, a new corporate management paradigm is needed. This book incorporates theoretical work as well as practical applications to analyse these developments and explore emerging trends of the 21st century. It examines how the pursuit of profit maximization has resulted in governance failures and it focuses on the prospective role of business ethics (once again in the spotlight following the credit crisis) in helping reform flawed governance structures. It argues that, in the long term, a system based on ethics can maximize social responsibility, customer satisfaction, human capital development and economic targets.

Download or read book Locating Accounting in Its National Context written by Stefano Zambon and published by FrancoAngeli. This book was released on 2002 with total page 244 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Routledge Companion to Accounting Reporting and Regulation written by Carien van Mourik and published by Routledge. This book was released on 2013-10-01 with total page 568 pages. Available in PDF, EPUB and Kindle. Book excerpt: Financial accounting, reporting and regulation is a vast subject area of huge global importance, with interest rising significantly in the light of the ongoing global financial crisis. The authors begin with a broad overview of the subject of accounting, setting the stage for a discussion on the theoretical and practical issues and debates regarding financial reporting, which are expanded on in the second part of the book. This includes how to define the reporting entity, recognition and measurement of the elements of financial statements, fair values in financial reporting and the costs and benefits of disclosure. The third part assesses the interest, need and theories behind the accounting, reporting and regulation industry, while parts four and five look at the institutional, social and economic aspects; with issues such as accounting for environmental management and, accounting regulation and financial reporting in Islamic countries, both issues of ever increasing importance. This authoritative Companion presents a broad overview of the state of these disciplines today, and will provide a comprehensive reference source for students and academics involved in accounting, regulation and reporting.

Download or read book Current Global Practices of Corporate Social Responsibility written by Samuel O. Idowu and published by Springer Nature. This book was released on 2021-07-07 with total page 891 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Download or read book Creazione di valore corporate governance e informativa societaria written by Piero Mella and published by Giuffrè Editore. This book was released on 2007 with total page 924 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Performance Measurement and Management Control written by Marc J. Epstein and published by Emerald Group Publishing. This book was released on 2010-04-01 with total page 542 pages. Available in PDF, EPUB and Kindle. Book excerpt: In 2001, we gathered a group of researchers in Nice, France to focus discussion on performance measurement and management control. Following the success of that conference, we held subsequent conferences in 2003, 2005, 2007, and 2009. This title contains some of the exemplary papers that were presented at the most recent conference.

Download or read book Studi in Memoria Di Federigo Melis written by and published by . This book was released on 1978 with total page 620 pages. Available in PDF, EPUB and Kindle. Book excerpt: