IDEAS home Printed from https://ideas.repec.org/a/fan/ccadaa/vhtml10.3280-cca2014-001003.html
   My bibliography  Save this article

L?introduzione dei sistemi di controllo di matrice anglosassone nelle aziende italiane: il caso Cornigliano s.p.a

Author

Listed:
  • Francesco Giaccari
  • Mario Turco

Abstract

Teoria e prassi degli strumenti del controllo direzionale si sono sviluppate in maniera sistematica e razionale con la crescita dimensionale delle imprese. La loro origine, peraltro, come evidenziato da numerosi studi, ? anteriore, anche se variabile, nelle forme e nei tempi, nei diversi contesti osservati. In Italia, si ? verificato uno sfasamento temporale nell?utilizzo dei modelli di controllo, soprattutto se si confronta la realt? delle grandi corporation anglo-sassoni, nella prima met? del secolo scorso. Le ragioni sono riconducibili alla struttura produttiva del Paese e all?orientamento prevalente della dottrina, nella fase di industrializzazione. Tuttavia, la successiva diffusione degli strumenti di controllo, soprattutto derivanti dalla prassi nord-americana, ? stata favorita anche dalle intense relazioni intessute da imprese italiane, all?avanguardia nel periodo della ricostruzione. Il lavoro illustra il caso della Cornigliano S.p.A., azienda genovese operante nell?ambito della siderurgia pubblica.

Suggested Citation

  • Francesco Giaccari & Mario Turco, 2014. "L?introduzione dei sistemi di controllo di matrice anglosassone nelle aziende italiane: il caso Cornigliano s.p.a," CONTABILIT? E CULTURA AZIENDALE, FrancoAngeli Editore, vol. 2014(1), pages 13-32.
    • Handle: RePEc:fan:ccadaa:v:html10.3280/cca2014-001003
    as

    Download full text from publisher

    File URL: http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=52795&Tipo=ArticoloPDF
    Download Restriction: Single articles can be downloaded buying download credits, for info: https://www.francoangeli.it/DownloadCredit
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Luca Zan, 2004. "Accounting and management discourse in proto-industrial settings: the Venice Arsenal in the turn of the 16th century," Accounting and Business Research, Taylor & Francis Journals, vol. 34(2), pages 145-175.
    2. Michael Scorgie, 1997. "Progenitors of modern management accounting concepts and mensurations in pre-industrial England," Accounting History Review, Taylor & Francis Journals, vol. 7(1), pages 31-59.
    3. Hopwood, Anthony G., 1987. "The archeology of accounting systems," Accounting, Organizations and Society, Elsevier, vol. 12(3), pages 207-234, April.
    4. Lino Cinquini & Alessandro Marelli, 2002. "An Italian forerunner of modern cost allocation concepts: Lorenzo De Minico and the logic of the 'flows of services'," Accounting History Review, Taylor & Francis Journals, vol. 12(1), pages 95-111.
    5. Valerio Antonelli & Trevor Boyns & Fabrizio Cerbioni, 2006. "Multiple Origins of Accounting? An Early Italian Example of the Development of Accounting for Managerial Purposes," European Accounting Review, Taylor & Francis Journals, vol. 15(3), pages 367-401.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Enrico Guarini & Francesca Magli & Alberto Nobolo, 2018. "Accounting for community building: the municipal amalgamation of Milan in 1873–1876," Accounting History Review, Taylor & Francis Journals, vol. 28(1-2), pages 5-30, May.
    2. Giovanna Centorrino, 2021. "The complex power dynamics within a health care institution during the 15th and 18th centuries. The case of the Great and New Hospital of Palermo," CONTABILIT? E CULTURA AZIENDALE, FrancoAngeli Editore, vol. 0(1), pages 11-59.
    3. Francesca Francioli & Alberto Quagli, 2021. "Management accounting change and the rise of Vespa (1884-1965)," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2021(suppl. 2), pages 313-338.
    4. Giovanni Gregorini, 2016. "Accounting, Charities and local government in modern Italy: the case of the Congrega della carit? apostolica in Brescia," CONTABILIT? E CULTURA AZIENDALE, FrancoAngeli Editore, vol. 2016(2), pages 7-43.
    5. Himick, Darlene, 2016. "Actuarialism as biopolitical and disciplinary technique," Accounting, Organizations and Society, Elsevier, vol. 54(C), pages 22-44.
    6. Thomas Carrington & Gustav Johed, 2007. "The construction of top management as a good steward," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 20(5), pages 702-728, September.
    7. Maroun, Warren & Solomon, Jill, 2014. "Whistle-blowing by external auditors: Seeking legitimacy for the South African Audit Profession?," Accounting forum, Elsevier, vol. 38(2), pages 109-121.
    8. McBride, Karen, 2021. "A French connection; paths to a ‘new system’ of accounting for the Royal Navy in 1832," The British Accounting Review, Elsevier, vol. 53(2).
    9. Habersam, Michael & Piber, Martin & Skoog, Matti, 2013. "Knowledge balance sheets in Austrian universities: The implementation, use, and re-shaping of measurement and management practices," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(4), pages 319-337.
    10. Christophe Herriau & Lionel Touchais, 2012. "Changement et système de contrôle : une perspective dynamique," Post-Print hal-01737425, HAL.
    11. Pamela Edwards & Frank K. Birkin & David G. Woodward, 2002. "Financial comparability and environmental diversity: an international context," Business Strategy and the Environment, Wiley Blackwell, vol. 11(6), pages 343-359, November.
    12. Power, Michael, 2015. "How accounting begins: Object formation and the accretion of infrastructure," Accounting, Organizations and Society, Elsevier, vol. 47(C), pages 43-55.
    13. Hoinaru Razvan, 2018. "What are the objectives of corporate reporting? Sustainable value for who?," Proceedings of the International Conference on Business Excellence, Sciendo, vol. 12(1), pages 436-445, May.
    14. Vijaya Murthy & Jim Rooney, 2018. "The Role of Management Accounting in Ancient India: Evidence from the Arthasastra," Journal of Business Ethics, Springer, vol. 152(2), pages 323-341, October.
    15. Bay, Charlotta, 2018. "Makeover accounting: Investigating the meaning-making practices of financial accounts," Accounting, Organizations and Society, Elsevier, vol. 64(C), pages 44-54.
    16. Bryer, R. A., 2005. "A Marxist accounting history of the British industrial revolution: a review of evidence and suggestions for research," Accounting, Organizations and Society, Elsevier, vol. 30(1), pages 25-65, January.
    17. Phillip Cobbin & Graeme Dean & Cameron Esslemont & Patrick Ferguson & Monica Keneley & Brad Potter & Brian West, 2013. "Enhancing the Accessibility of Accounting and Business Archives: The Role of Technology in Informing Research in Accounting and Business," Abacus, Accounting Foundation, University of Sydney, vol. 49(3), pages 396-422, September.
    18. Baxter, Jane & Chua, Wai Fong, 2003. "Alternative management accounting research--whence and whither," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 97-126.
    19. Carmona, Salvador, 1996. "A red queen approach to management accounting: an experiential study of a Spanish hotel group," DEE - Working Papers. Business Economics. WB 7058, Universidad Carlos III de Madrid. Departamento de Economía de la Empresa.
    20. Yu, Ai, 2021. "Accountability as mourning: Accounting for death in the time of COVID-19," Accounting, Organizations and Society, Elsevier, vol. 90(C).

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:fan:ccadaa:v:html10.3280/cca2014-001003. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Stefania Rosato (email available below). General contact details of provider: http://www.francoangeli.it/riviste/sommario.aspx?IDRivista=178 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.