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1-16 of 16
Keywords: Italy
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Journal Articles
Discourse, counter-discourse and the evolution of accounting theory in 19th-century Italy
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Accounting, Auditing & Accountability Journal (2026) 39 (1): 29–63.
Published: 30 October 2025
...Michele Bigoni; Stefano Coronella; Zeila Occhipinti Purpose The study focuses on the interrelations between dominant discourse, counter-discourse and accounting theory in 19th-century Italy when the country was undergoing a period of intense socio-political change which led to its unification...
Journal Articles
Accounting, Auditing & Accountability Journal (2024) 37 (9): 390–420.
Published: 03 December 2024
... publication and authors. The full terms of this licence may be seen at http://creativecommons.org/licences/by/4.0/legalcode Accounting Coordination Assemblages Healthcare COVID-19 emergency Italy To help us think about this, we take inspiration from the work on how accounting arranges...
Journal Articles
Accounting, Auditing & Accountability Journal (2024) 37 (2): 690–694.
Published: 12 December 2022
...Katarzyna Herd Purpose The purpose of this commentary paper is to analyze the burst of joy experienced by global football fans when England lost the final match during the Euro 2020 against Italy. Design/methodology/approach The author worked with netnography (Internet ethnography), gathering...
Journal Articles
Accounting, Auditing & Accountability Journal (2022) 35 (1): 120–130.
Published: 08 July 2021
...://creativecommons.org/licences/by/4.0/legalcode COVID-19 Italy Agamben Lockdown Bare life Biosecurity State of exception Accounting The COVID-19 pandemic in 2020 has resulted in restrictions and reconfigurations of social and economic life throughout the world. Italy was the second country...
Journal Articles
The impact of a humanitarian disaster on the working approach of accountants: a study of contingent effects
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Accounting, Auditing & Accountability Journal (2021) 34 (6): 1388–1403.
Published: 17 March 2021
... and organisational behaviours, social functioning and development (Miller, 1994), this research focusses on the accounting profession to understand their key role during unprecedented times and the impact of their working approach on organisations and society. This study considers the Italian context, as Italy...
Journal Articles
Accounting, Auditing & Accountability Journal (2020) 33 (5): 965–989.
Published: 27 April 2020
... may be seen at http://creativecommons.org/licences/by/4.0/legalcode Accounting profession History Power Social closure Italy I am of the opinion that all the world would greatly benefit … in the same way as they now do from the fact that Notaries are given authority to practice only...
Journal Articles
Accounting for Napoleonic imperialism in Tuscany and the Kingdom of Naples
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Accounting, Auditing & Accountability Journal (2020) 33 (2): 391–416.
Published: 17 December 2019
... imperialistic policy. Warwick Funnell can be contacted at: w.n.funnell@kent.ac.uk 23 04 2018 03 06 2019 10 09 2019 12 11 2019 20 11 2019 © Emerald Publishing Limited 2019 Emerald Publishing Limited Licensed re-use rights only Accounting Italy Governmentality...
Journal Articles
Examining the dynamics of SER evolution: an institutional understanding
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Accounting, Auditing & Accountability Journal (2019) 32 (6): 1771–1800.
Published: 23 July 2019
...Massimo Contrafatto; Ericka Costa; Caterina Pesci Purpose The purpose of this paper is to provide a theoretically informed analysis of social and environmental reporting (SER) evolution, i.e. how and why the SER evolved over time in a cooperative bank in Italy. Design/methodology/approach...
Journal Articles
Accounting for madness: the “Real Casa dei Matti” of Palermo 1824-1860
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Accounting, Auditing & Accountability Journal (2017) 30 (5): 1111–1141.
Published: 19 June 2017
...Warwick Funnell; Valerio Antonelli; Raffaele D’Alessio; Roberto Rossi Purpose The purpose of this paper is to understand the role played by accounting in managing an early nineteenth century lunatic asylum in Palermo, Italy. Design/methodology/approach The paper is informed by Foucault’s...
Journal Articles
Accrual-based earnings management in state owned companies: Implications for transnational accounting regulation
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Accounting, Auditing & Accountability Journal (2014) 27 (6): 1026–1040.
Published: 31 July 2014
... their earnings. Professor Alex Frino can be contacted at: alex.frino@mgsm.edu.au © Emerald Group Publishing Limited 2014 Earnings management Italy State owned enterprises Transnational public sector accounting Unlisted entities The globalisation of financial markets has challenged...
Journal Articles
The interface of power and charity in the government of poor: A case from the Italian context in the sixteenth-seventeenth centuries
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Accounting, Auditing & Accountability Journal (2013) 26 (8): 1306–1341.
Published: 21 October 2013
...), an underexplored topic (government of poverty), considering a diversity of organizations (charities and public bodies) in a time (ancien regime) and space (Italy) dimension not yet highlighted by the existing literature [3] . In particular, for the first time in the accounting history literature, the work presents...
Journal Articles
The challenges of integrated performance measurement systems: Integrating mechanisms for integrated measures
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Accounting, Auditing & Accountability Journal (2013) 26 (6): 978–1008.
Published: 02 August 2013
... Italy Performance measurement systems Development process Integrating mechanisms Integrated measures Italian company Creativity The last decade has seen a significant proliferation of literature on performance measurement systems (PMS). Both academics and practitioners have proposed...
Journal Articles
Accounting and accountability in an Italian social care provider: Contrasting people‐changing with people‐processing approaches
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Accounting, Auditing & Accountability Journal (2012) 25 (5): 806–834.
Published: 15 June 2012
.... Enrico Bracci can be contacted at: enrico.bracci@unife.it © Emerald Group Publishing Limited 2012 Accountability Accounting People‐changing People‐processing NPM reform Public sector reform Social services Italy The primary objective of this paper is to explore the impact...
Journal Articles
Do environmental and task characteristics matter in the control of externalized local public services?: Unveiling the relevance of party characteristics and citizens' offstage voice
Available to PurchaseDaniela Cristofoli, Angelo Ditillo, Mariannunziata Liguori, Mariafrancesca Sicilia, Ileana Steccolini
Accounting, Auditing & Accountability Journal (2010) 23 (3): 350–372.
Published: 30 March 2010
... Control systems Italy Corporate governance The reform processes that have been affecting public sector organizations over the last few decades have been inspired by the idea “to make the public sector more business – like” (Ferlie et al., 1996). As a consequence, public sector...
Journal Articles
Translation impossible? Accounting for a city project
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Accounting, Auditing & Accountability Journal (2010) 23 (3): 420–437.
Published: 30 March 2010
... of the night and was hit by a passing car – as I was informed by the passersby who saw me studying the memorial tree. Barbara Czarniawska can be contacted at: Barbara.czarniawska@gri.gu.se © Emerald Group Publishing Limited 2010 Accounting Cities Information management Italy Governance...
Journal Articles
Drivers of corporate voluntary disclosure: A framework and empirical evidence from Italy and the United States
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Accounting, Auditing & Accountability Journal (2007) 20 (2): 269–296.
Published: 24 April 2007
...Giacomo Boesso; Kamalesh Kumar Purpose The purpose of this paper is to examine what factors in addition to the needs of financial markets drive the voluntary disclosure practices of companies in Italy and in the United States. Design/methodology/approach Information provided in the management...
