Pubblicati da Angelotti Alessandro

Commenti all’articolo Senza la riforma della dirigenza addio ai nuovi modelli di leadership nella PA? L’esperienza Inps nel dopo-Madia di Vincenzo Caridi, pubblicato sul numero 4/2016 di Azienda Pubblica

[Dibattito] Il caso di leadership assessment & development proposto in INPS da Vincenzo Caridi, già direttore della Formazione e dello Sviluppo dello stesso ente previdenziale, è di grande interesse per tutto il mondo PA, non solo perché riguarda uno dei più grandi enti pubblici del nostro paese, ma anche e soprattutto alla luce dell’animato dibattito […]

Related parties disclosure: Is a risk-based approach more effective?

Following recent corporate scandals increased attention has been paid to Relat-ed Party Transactions (RPTs), since they have often played a central role in abuses and frauds. Regulators have consequently been obliged to strengthen current regu-lations, introducing new bans and requirements aimed at guaranteeing the substantial and economic fairness of RPTs and a proper level of […]

Indice – Financial Reporting 1/2018

  Financial Reporting 1/2018   Related parties disclosure: Is a risk-based approach more effective? Fabrizio Bava, Melchior Gromis di Trana, Donatella Busso, Piero Pisoni pag. 5 A theoretical contribution to 21st Century problems in financial reporting David Alexander, Roberta Fasiello » 41 Global financial crisis and relevance of GRI disclosure in Italy. Insights from the […]

Dialogue with standard setters

[Dialogue with standard setters] There had been several international accounting principles about the accounting treatment for business combinations, over the past years. Last June 2016, the International Accounting Standards Board proposed to amend IFRS 3 Business Combinations with the aim of clarifying the definition of a business. The motivation that pushed the Board to propose […]

Conceptual shifts in accounting: Transplanting the notion of boundary from financial to non-financial reporting

In 1998 Miller, in his paper titled “The margins of accounting” observed that “By looking at the margins of accounting, we can understand how this influential body of expertise is formed and transformed” (Miller, 1998: 618). Drawing on this analogy, the boundaries of reporting and the ways these are defined and re-defined, as a consequence […]

Potential of IFRS 8: Managerial “customization”, relevance of subsidiaries and separate financial statements

Nowadays companies are engaged in an increasingly competitive and global arena, where informational imbalances between companies and investors might be seen as a constraint to the correct functioning of markets. Breakdown of infor-mation by segments might be seen as an attempt to intercept different information needs about each circumscribed area of economic activities individually identified […]

Global financial crisis and relevance of GRI disclosure in Italy. Insights from the stakeholder theory and the legitimacy theory

In this study, we examine the effects of voluntary disclosure on the market value of Italian-listed companies adopting GRI guidelines, interpreting our results in the light of both stakeholder theory and legitimacy theory. From a methodological viewpoint, an index is used to measure the level of disclosure of human resources and environmental information. We consider […]

A theoretical contribution to 21st Century problems in financial reporting

The Italian tradition known as ‘Economia Aziendale’ is longstanding and well known in Italy. It broadly spans the 20th Century, with its apotheosis appearing in the 1920s with Gino Zappa. It is not very well-known elsewhere. Its logical conclusions for financial reporting are not applied in practice in Italy, and indeed never have been. They […]

AIDEA – NUOVO CONSIGLIO DIRETTIVO E COLLEGIO DEI REVISORI PER IL TRIENNIO 2018-2020

Mercoledì 6 dicembre 2017 si sono svolte le votazioni per il nuovo Consiglio Direttivo ed il Collegio dei Revisori per il triennio 2018-2020. Risultano eletti i seguenti colleghi: Per il CONSIGLIO DIRETTIVO 1 AIELLO GAETANO 13/B2 2 ANESSI PESSINA EUGENIO 13/B1 3 BERTINETTI GIORGIO STEFANO 13/B4 4 CONSIGLIO STEFANO 13/B3 5 DAGNINO GIOVANNI BATTISTA 13/B2 6 […]

Indice – Financial Reporting 2/2017

Financial Reporting 2/2017   Italian academia facing an international scenario: Issues and trends Andrea Lionzo pag. 3 Toward a learned profession: The future of accounting research Bruce Behn » 23 Increasing the value of accounting research: An Italian perspective Aldo Pavan, Isabella Fadda, » 29 Some notes about financial accounting research: Research methodology, epistemological approaches […]

Accounting research production and evaluation: The view of the professionals

The existence of a gap between accounting research and accounting practice has been extensively described in literature. In order to be able to publish a research in a high-ranked accounting journal, it seems that methodological issues are more important than those related to the relevance of the topics covered. To improve research and accounting practice […]

The usefulness of accounting research: A practitioner’s point of view

This paper represents a contribution from the point of view of a practitioner who strongly believes that it is essential to continue to invest in accounting research. The cooperation between chief financial officers, auditors and academic institutions is central not only for improving the process of accounting regulations but also for relaunching, at the same […]

Past evolution and recent trends in accounting research

Research in accounting is relatively young compared to other disciplines. Originally, normative research based on a priori reasoning and aimed at improving accounting practice was predominant among accounting scholars. After the 60’s, accounting academics started using an empirical positive approach, aimed to better understand accounting phenomena through empirical tests of hypotheses. As from then, research […]

Some notes about financial accounting research: Research methodology, epistemological approaches and practical implications

In this paper, we discuss three issues of current debate about financial accounting research. Firstly, we discuss the popularity of quantitative methods in financial accounting and the research limitations related to this dominance. As second issue, we critically discuss the epistemological approach underlying research methodologies. Finally, we discuss the practical implications of current financial accounting […]

Increasing the value of accounting research: An Italian perspective

Accounting research has a speculative and normative tradition. Starting at the beginning of the 1970s, empirical methodologies gained prominence and the boundaries of accounting disciplines have become uncertain. Quantitative and qualitative methods tend to overwhelm the accounting and business objects; often they are only suitable to deal with past and narrow phenomena. Empirical methodologies need […]

Toward a learned profession: The future of accounting research

The Pathways Commission (2012) recommended that we devote significant efforts to building a learned profession by purposeful integration of accounting research, education, and practice for students, accounting practitioners and educators. The reason this goal is so important for our broadly defined accounting profession is that we are in market for talent with other traditional learned […]

Italian academia facing an international scenario: Issues and trends

The opening up to international debate of Italian accounting studies has required local researchers to deal with scientific paradigms based on assumptions, theories and methods markedly different from those that have been leading for decades the local knowledge production system. In an international scenario, a leading part has been played by the Anglo-Saxon mainstream paradigm. […]

Concerned about Going Concern: When do Entities in Liquidation have to be Considered a Non-Going Concern According to IFRS?

The rejection of the going concern premise as the underlying assumption of financial statements has far-reaching consequences for accounting. For that reason, it is vitally important to identify the appropriate point in time at which the entity can no longer be regarded as a going concern. Focussing on entities that voluntarily decided to liquidate their […]

The Reporting Entity in Private-Public Accounting Harmonisation. Is Control Enough for the Local Government Consolidated Financial Statements?

The European Commission initiated a discussion on the expediency of using the International Public Sector Accounting Standards (IPSAS), based on the IAS/IFRS,as a common base for harmonizing the public sector accounting systems of the member states. However, literature suggests that accounting is not neutral with respect to the economic, social and political dimensions. In the […]