Journal title CONTABILITÀ E CULTURA AZIENDALE
Author/s Sandro Brunelli, Dennis Tracchia, Mario Nicoliello
Publishing Year 2014 Issue 2013/2 Language Italian
Pages 42 P. 75-116 File size 166 KB
DOI is like a bar code for intellectual property: to have more infomation click here
Below, you can see the article first page
If you want to buy this article in PDF format, you can do it, following the instructions to buy download credits
FrancoAngeli is member of Publishers International Linking Association, Inc (PILA), a not-for-profit association which run the CrossRef service enabling links to and from online scholarly content.
Accounting systems and state owned entities definition in the second half of the nineteenth century: the meaningful contributions from Villa, Cerboni and Besta The paper aims to rediscover the value added produced by the so-called "precursors" of the "Economia Aziendale" studies on the evolution of public administration accounting studies, in the period between the first of the three Independence Wars (the second half of the nineteenth century) and the consolidation of the Italian unitary state (first decade of the twentieth century). The rediscovery of these contributions, as will be seen, lays itself open to wide-ranging reflections about the current studies in management, organization and accounting in public sector. To this end, we will analyze the most relevant theoretical contributions made by Francesco Villa, Giuseppe Cerboni and Fabio Besta. Often the theorization of the concept of public entity emerges mainly as a logical consequence of the theories set out by the authors. The authors analyzed have had the privilege to communicate directly with politics and administration. Hence, their theories were applied in practice. What we learnt from that times? Given that, the main theme of this paper is to outline what of those events can be useful in the current situation in the public sector where, in a world more complex than that, public entities need additional efforts to give their positive contribution to the economy. At the end, we are waiting for answers capable to produce an improvement in the condition in which the production processes are played.
Keywords: Public sector accounting, financial accountability, Economia aziendale, public governance, public administration, agency theory.
Sandro Brunelli, Dennis Tracchia, Mario Nicoliello, Affinamento dei sistemi contabili e prime concettualizzazioni di azienda pubblica nella seconda metà dell’Ottocento: l’attualità dei contributi di Villa, Cerboni e Besta in "CONTABILITÀ E CULTURA AZIENDALE" 2/2013, pp 75-116, DOI: 10.3280/CCA2013-002005