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ARTICOLI RECENTI

Economia aziendale, una disciplina in cerca di sé stessa

in lavoce.info

Research Summary: Publications and researchers in Business Economics are increasing. In this article, we review the state of this research area in Italian universities.

Megaprojects and hybridity. Accounting and performance challenges for multiple diverse actors and values

in The British Accounting Review

Abstract: The aim of this paper is to illuminate how a hybrid organisation tasked with developing the Turin-Lyon Highspeed Railway, TELT, has played a pivotal role in the government of a French-Italian collaborative megaproject. Using a Foucauldian approach, we undertook a longitudinal analysis of TELT to investigate the accounting and performance challenges faced as this hybrid organisation attempted to meet the diverse goals and values of multiple stakeholders. The technologies introduced new work planning techniques, excavating, building prototypes, estimating and certifying standard costs, and implementing time and space controls based on cost classifications. The idea behind all these measures was to normalise the risks associated with the megaproject, and thus zero any cost overruns during the project’s lifecycle. TELT’s ‘winning spirit’ succeeded in navigating a bi-national business value chain spanning governments, contractors, and sub-contracting companies. Different forms of reporting were used concurrently – some for financial disclosure, others for auditing to comply with national and European auditing regulations as enforced by the two governments. Non-financial information was also disclosed to diverse, and sometimes conflicting stakeholders, to increase social value and reduce information asymmetry. The study reveals how a wide range of experts intervened to solve problems at the meso-political and micro-organisational levels.

Auditing for fraud and corruption: A public-interest-based definition and analysis

in The British Accounting Review

Abstract: To better understand how the practice of auditing can be more effectively enrolled in the fight against fraud and corruption, this study (1) examines how these problems are viewed and defined by the public and (2) contrasts this view and definition with that of professional auditors. The examination is informed by the dispositive theory of Foucault and an inductive analysis of a large (90,000+) multi-year sample of news stories related to fraud and corruption in the Italian health sector. While auditors define these problems in relatively narrow terms and consign them to ‘a form of risk, a threat to reputation and revenue, and a cost of doing business,’ the study finds that the public has a broader definition and a greater concern with problematic acts and actors ‘in and of themselves’. These findings have important implications for the audit expectations gap and how it might be addressed. The study also provides a useful analytical method for locating and better understanding fraud and corruption in other large, institutional settings.

Natural Disasters as a Source of Entrepreneurial Opportunity: Family Business Resilience After an Earthquake

in Strategic Entrepreneurship Journal

Research Summary: What type of firms are more likely to survive or even thrive in disaster events such as earthquakes, wildfires, and the COVID-19 pandemic? We investigate whether family ownership and industry positioning affect firms’ ability to capture opportunities for business recovery after a natural disaster. We analyze the performance of Italian family and nonfamily firms around a disastrous earthquake in 2009. Following the earthquake, family firms performed better than nonfamily firms, especially when multiple family members were involved as owners. Moreover, family ownership is beneficial in industries highly dependent on the public sector. Our findings provide evidence on the superior resilience of family firms by illustrating the characteristics that allow firms hit by disaster events to seize posttraumatic entrepreneurial opportunities for recovery and growth.

Disaster Governance and Hybrid Organizations: Accounting, Performance Challenges and Evacuee-Housing

in Accounting, Auditing & Accountability Journal

Purpose: This paper investigates how public/private hybrid and ambiguous organizations played pivotal roles in a governmental programme of housing reconstruction following a major earthquake Foucauldian approach, the longitudinal analysis seeks to illuminate accounting and performance challenges and provide insights to the calculative techniques associated with evacuee housing.

Accounting, performance management systems and accountability changes in knowledge-intensive public organizations

in Accounting, Auditing & Accountability Journal

The purpose of this paper is to synthesize insights from previous accounting, performance measurement (PM) and accountability research into the rapidly emerging field of knowledge-intensive public organizations (KIPOs). In so doing, it draws upon insights from previous literature and other papers included in this special issue of Accounting, Auditing and Accountability Journal.

A public management perspective on smart cities: ‘Urban auditing’ for management, governance and accountability

in Public Management Review

Our exploration of three bodies of literature – public management, accounting and urban governance – shows that three views on these new technological practices of ‘urban auditing’ are present in the literature: a technocratic, a critical and an emergent view. We use these three views to introduce the six papers in this special issue. We conclude with the observation that the public management perspective is important for understanding smart city dynamics: we should not present our insights only in our own community, but should also connect to the interdisciplinary debate on smart cities.

Monopolistic professional closure, family credentials and examination procedures in the Venetian College of Accountants (16th-17th century)

in Accounting, Auditing & Accountability Journal

The paper investigates the closure mechanisms and strategies of exclusion concerning the establishment and subsequent functioning of the Collegio dei Rasonati, the professional body of accountants that was established in Venice in 1581 and operated until the end of the 18th century.

Comitati editoriali di riviste internazionali

PREMI E RICONOSCIMENTI

“L’Accademia Italiana di Economia Aziendale: Un Percorso Lungo Oltre Due Secoli (1807-2023)”, ha appena conseguito il “Barbara D. Merino Award for Excellence in Accounting History Publication”

Con grande soddisfazione e gratitudine verso i Colleghi, Vi comunichiamo che il lavoro monografico “L’Accademia Italiana di Economia Aziendale: Un…

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“Honorary Doctor Degree in Management” conferito dalla Zhongnan University of Econonomics and Law (ZUEL, Wuhan, Cina) al Prof. Massimo Sargiacomo

Il Magnifico Rettore dell’Università degli Studi “Gabriele d’Annunzio” di Chieti-Pescara, Prof. Liborio Stuppia, il MUR e l’ANVUR hanno ricevuto dal…

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Best Manuscript Award sulla Rivista Accounting Forum 2022

Migration and the neoliberal state: accounting ethics in the Italian response to the refugee crisis

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Thomas Burns Biographical Research Award 2022

Frank Lewis Clarke (1933–2020): An International Journey in Quest of a More Serviceable Accounting

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Premio Nazionale Ippocrate, 10 Settembre 2022, Fondazione “Il Caduceo”

Frank Lewis Clarke (1933–2020): An International Journey in Quest of a More Serviceable Accounting

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