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Author: A. Pescaglini
Publisher:
ISBN: 9788837804008
Category : Business & Economics
Languages : it
Pages : 624
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Book Description
Author: A. Pescaglini
Publisher:
ISBN: 9788837804008
Category : Business & Economics
Languages : it
Pages : 624
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Book Description
Author: Alessandro Migliavacca
Publisher: Taylor & Francis
ISBN: 1040322425
Category : Business & Economics
Languages : en
Pages : 145
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Book Description
The role of firms, corporations, and businesses in shaping social outcomes has long been a key area of focus for economics and business scholars. With growing attention on addressing climate change, reducing social inequalities, and upholding human rights, there is an increasing interest in how corporate activities impact society. This book examines these pressing issues through the lens of fundamental theories of the firm, particularly drawing on the Italian tradition of Economia Aziendale, which views the firm as a vehicle for meeting human needs and generating social value. The book begins by introducing the anthropocentric theory of the firm and explores the connection between accounting practices and sustainable management. It offers a thorough review of the literature on Corporate Social Responsibility (CSR) and Environmental, Social, and Governance (ESG) practices, highlighting key aspects of the extensive body of work in this field. The analysis is grounded in the context of evolving regulations, especially within the EU, that underscore the importance of considering both financial and sustainability factors. Rational management theory is expanded to include sustainability accounting, showcasing its pivotal role in corporate decision-making. The book provides detailed guidance on the integrated knowledge acquisition process, showing how companies can systematically identify and assess their social and environmental impacts. This process is further illustrated through a hypothetical reality-based case study, demonstrating its application in a practical context. The book concludes with an exploration of current trends and future directions in sustainability accounting. It serves as a valuable resource for academics, practitioners, and anyone interested in the intersection of corporate governance, accounting, and sustainability.
Author: Loris Landriani
Publisher: Springer Science & Business Media
ISBN: 3319017632
Category : Business & Economics
Languages : en
Pages : 154
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Book Description
The valuation of Heritage Assets (HA), which are a vital resource for the non-profit public or private organizations operating in the heritage sector is on the one hand sometimes difficult to do, and on the other, can be excessively costly with respect to the correlated disclosure benefits. The growing application of the (full or modified) accrual basis of accounting in the public and non-profit sectors has extended and reanimated this issue. This book applies the comparative method, in order to provide new information on the analyzed subject. Specifically, after having investigated the different theoretical and technical proposals, it compares the reporting behavior of significant cases of Italian and American public and private organizations, coming from different cultural and management approaches. Proposing a link between the managerial and reporting issues of the organizations involved in the management and maintenance of heritage assets, this book is crucial in the task to optimize the performance of organizations in this sector.
Author: Katia Corsi
Publisher: Springer
ISBN: 3319495380
Category : Computers
Languages : en
Pages : 342
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Book Description
This book examines the relationship between digital innovations on the one hand, and accounting and management information systems on the other. In particular it addresses topics including cloud computing, data mining, XBRL, and digital platforms. It presents an analysis of how new technologies can reshape accounting and management information systems, enhancing their information potentialities and their ability to support decision-making processes, as well as several studies that reveal how managerial information needs can affect and reshape the adoption of digital technologies. Focusing on the four major aspects data management, information system architecture, external and internal reporting, the book offers a valuable resource for CIOs, CFOs and more generally for business managers, as well as for researchers and scholars. It is mainly based on a selection of the best papers - original double blind reviewed contributions - presented at the 2015 Annual Conference of the Italian Chapter of the Association for Information Systems (AIS).
Author: Yuri Biondi
Publisher: Routledge
ISBN: 1136209018
Category : Business & Economics
Languages : en
Pages : 530
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Book Description
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.
Author: OECD
Publisher: OECD Publishing
ISBN: 9264177485
Category :
Languages : en
Pages : 356
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Book Description
This book provides a comparative look at financial management systems from a family of systems point of view.
Author: Institute of Chartered Accountants in England and Wales. Library
Publisher: Cassell Academic
ISBN:
Category : Business & Economics
Languages : en
Pages : 396
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Book Description
Author:
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 278
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Book Description
Author:
Publisher:
ISBN:
Category : American literature
Languages : en
Pages : 706
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Book Description
Author: Susana Jorge
Publisher: Imprensa da Universidade de Coimbra / Coimbra University Press
ISBN: 9898074396
Category : Accounting
Languages : en
Pages : 520
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Book Description
Over the life of the Comparative International Governmental Accounting Research (CIGAR) network, there has been unprecedented global interest in public sector accounting reforms. Hence the importance given to taking stock of reforms implementation. This book gathers a set of papers, many of them in comparative international perspective, on several topics relating to Public Sector Accounting, both at Central and Local Government levels. Authors from several countries around the world present and discuss here issues such as: financial reporting, information users and accountability; performance measurement and management accounting; national and international standards; reform processes; budgeting, auditing and controlling systems; efficiency and service charters; contingent liabilities; and consolidated accounts. Several of these are also analysed within the context of developing countries. Subsequently, the book offers a compilation of the most important topics actually being discussed in the Public Sector Accounting field.
