Galileo e il pendolo: un esempio di scienza viva

Journal title CADMO
Author/s Benedetto Scoppola
Publishing Year 2023 Issue 2023/1 Language Italian
Pages 9 P. 13-21 File size 189 KB
DOI 10.3280/CAD2023-001002
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

Article preview

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.

  1. Andersson H. (2018), Application of BCA in Europe ‐ Experiences and Challenges, Journal of Benefit‐Cost Analysis, 9(1), pp. 84‐96.
  2. Barniv R. et al. (2000), The impact of medicare capital prospective payment regulation on hospital capital expenditures, Journal of Accounting and Public Policy, 19(1), pp. 9-40.
  3. Becciu A., Calota C.A., Gonnella C., Russo S. (2022), Human Resources Management, Knowledge Sharing and Innovative Behavior: which nexus? A Systematic Literature Review, Management Control, 3, pp 14-39. DOI: 10.3280/MACO2022-003002
  4. Bens D. et al. (2020), Contracting and Reporting Conservatism around a Change in Fiduciary Duties*, Contemporary Accounting Research, 37(4), pp. 2472-2500.
  5. Bodin L.D. et al. (2018). Cybersecurity insurance and risk-sharing, Journal of Accounting and Public Policy, 37(6), pp. 527-544.
  6. Boedker C., Chua W.F. (2013), Accounting as an affective technology: A study of circulation, agency and entrancement, Accounting, Organizations and Society, 38(4), pp. 245-267.
  7. Borgonovi E. (1979). L’impresa pubblica, Milano, Giuffrè.
  8. Borgonovi E., Dellamano R. (a cura di) (1983), Uno strumento operativo per la decisione in sanità :l’analisi costi-benefici, Milano, FrancoAngeli.
  9. Briggs A, Sculpher M., Claxton K. (2006), Decision Modelling for Health Economic Evaluation, Oxford, Oxford University Press.
  10. Bushee B.J. (2012), Discussion of “Financial reporting opacity and informed trading by international institutional investors”, Journal of Accounting and Economics, 54(2-3), pp. 221-228.
  11. Canning M., Gwilliam D. (1999), Non-audit services and auditor independence: some evidence from Ireland, European Accounting Review 8(3), pp. 401-419.
  12. Caplan D.H., Kirschenheiter M. (2000), Outsourcing and Audit Risk for Internal Audit Services, Contemporary Accounting Research, 17(3), pp. 387-428.
  13. Chartered Institute of Management Accountants – CIMA (1996), Management accounting official terminology, Oxford, CIMA Publishing.
  14. Chen J.Z. et al. (2021), Information processing costs and corporate tax avoidance: Evidence from the SEC’s XBRL mandate, Journal of Accounting and Public Policy, 40(2).
  15. Chen N.X. et al. (2018), Do Analysts Matter for Corporate Tax Planning? Evidence from a Natural Experiment, Contemporary Accounting Research, 35(2), pp. 794-829.
  16. Chen Z. et al. (2015), A model of emulation funds, Accounting and Finance, 55(3), pp. 717-748.
  17. Chenhall R., Morris D. (1991), The effect of cognitive style and sponsorship bias on the treatment of opportunity costs in resource allocation decisions, Accounting, Organizations and Society, 16(1), pp. 27-46.
  18. Coates John C. IV (2015), Cost-Benefit Analysis of Financial Regulation: Case Studies and Implications. [Available at SSRN: --, accessed: 27.03.2023].
  19. Crawford S.S. et al. (2021), Mind the gap: CEO-employee pay ratios and shareholder say-on-pay votes, Journal of Business Finance and Accounting, 48(1-2), pp. 308-337.
  20. DeZoort F.T. et al. (2017), The effect of SME reporting framework and credit risk on lenders’ judgments and decisions, Journal of Accounting and Public Policy, 36(4), pp. 302-315.
  21. Espahbodi R., Hendrikson H. (1987), A discussion of cost-benefit analysis methodology, Journal of Accounting and Public Policy, 6(3), pp. 219-228.
  22. Farneti G., Mazzara L., Savioli G. (1996), Il sistema degli indicatori negli enti locali, Torino, Giappichelli Editore.
  23. Fattore G. (2009), Proposta di linee guida per la valutazione economica degli interventi sanitari in Italia, Pharmacoeconomics-Ital-Res-Articles 11, pp. 83-93. DOI: 10.1007/BF03320660
  24. Florio M., Morretta V., Willak W. (2018), Cost-Benefit Analysis and European Union Cohesion Policy: Economic Versus Financial Returns in Investment Project Appraisal, Journal of Benefit-Cost Analysis, 9(1), pp. 147-180.
  25. Geoffroy R., Lee H. (2021), The Role of Academic Research in SEC Rulemaking: Evidence from Business Roundtable v. SEC, Journal of Accounting Research, 59(2), pp. 375-435.
  26. Gigler F. et al. (2014), How Frequent Financial Reporting Can Cause Managerial Short-Termism: An Analysis of the Costs and Benefits of Increasing Reporting Frequency, Journal of Accounting Research, 52(2), pp. 357-387.
  27. Grenier J.H. et al. (2015), The effects of accounting standard precision, auditor task expertise, and judgment frameworks on audit firm litigation exposure, Contemporary Accounting Research, 32(1), pp. 336-357.
  28. Grüning M. (2011), Artificial Intelligence Measurement of Disclosure (AIMD), European Accounting Review, 20(3), pp. 485-519.
  29. Harp N.L., Barnes B.G. (2018), Internal control weaknesses and acquisition performance, Accounting Review, 93(1), pp. 235-258.
  30. Hemmer T. (1998), Performance measurement systems, incentives, and the optimal allocation of responsibilities, Journal of Accounting and Economics, 25(3), pp. 321-347.
  31. Huang M., Wu C.C. (2015), Economic benefits and determinants of extreme dependences between REIT and stock returns, Review of Quantitative Finance and Accounting, 44(2), pp. 299-327.
  32. Hutton G., Baltussen R. (2021), Valuation of goods in cost-effectiveness analysis: notions of opportunity costs and transferability across time and countries. [Available at: --, accessed: 27.03.2023].
  33. IFRS Foundation (2018). Conceptual Framework for Financial Reporting. [Available at: --, accessed: 27.03.2023].
  34. Jalal Sardar (2022). The Role of Management Accounting in the Decision-Making Process. [Available at SSRN: -- or --, accessed: 27.03.2023].
  35. Journal Ranking Portal (2023), Abs journal Ranking 2018. [Available at: --, accessed: 27.03.2023].
  36. Khan U. et al. (2018), Do the FASB’s standards add shareholder value?, Accounting Review, 93(2), pp. 209-247.
  37. Konchitchki Y., Patatoukas P.N. (2014), Taking the pulse of the real economy using financial statement analysis: Implications for macro forecasting and stock valuation, Accounting Review, 89(2), pp. 669-694.
  38. Kuhlmann A., Treskova M., Braun S. et al. (2015). The Role of decision-analytic modelling in German health technology assessments, Health Econ Rev.,
  39. Li B. et al. (2021), Economic Consequences of IFRS Adoption: The Role of Changes in Disclosure Quality*, Contemporary Accounting Research, 38(1), pp. 129-179.
  40. Li E.X. (2013), Revealing future prospects without forecasts: The case of accelerating material contract filings, Accounting Review, 88(5), pp. 1769-1804.
  41. Longo F. et al. (2012), Governo dei servizi territoriali: budget e valutazione dell’integrazione. Modelli teorici ed evidenze empiriche. EGEA.
  42. Ma Z. et al. (2022), What’s my style? Supply-side determinants of debt covenant inclusion, Journal of Business Finance and Accounting, 49(3-4), pp. 461-490.
  43. Mihaiu D. (2010), Public Expenditure Efficiency Analysis Based On Cost Benefit Analysis, Studies in Business and Economics, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 5(1), pages 113-125, april.
  44. Mirvis P.H., Macy B.A. (1976), Accounting for the costs and benefits of human resource development programs: An interdisciplinary approach, Accounting, Organizations and Society, 1(2-3), pp. 179-193.
  45. Monteduro F. (2010), Il ciclo di gestione delle performance, In Hinna L. e Valotti G. (a cura di), Gestire e valutare le performance nella PA, Guida per una lettura manageriale del D.Lgs. 150/2009, Maggioli, pp. 323-435.
  46. Mussari R. (2001), Misurazione e valutazione delle performance: un’analisi critica”, In Lombrano A. (a cura di), Il controllo di gestione negli enti locali, Maggioli Editore, pp. 41-98.
  47. National Institute for Health and Care Excellence (2022). Developing NICE guidelines: the manual [Available at: --, accessed: 27.03.2023].
  48. Nikolaev V.V. (2017), Discussion of Borrower private information covenants and loan contract monitoring, Journal of Accounting and Economics, 64(2-3), pp. 340-345.
  49. Office for Health Improvement and Disparities (2020). Cost effectiveness analysis: health economic studies. [Available at: --, accessed: 27.03.2023].
  50. Posner E.A., Weyl E.G. (2014), Benefit-Cost Paradigms in Financial Regulation, The Journal of Legal Studies, 43(S2), S1-S34. DOI: 10.1086/676985
  51. Roberts J. (2006), What Happens when Public Expenditure is Scaled Up? An Enquiry into the Costs and Cost-effectiveness of Expenditure in Phases of Expansion. [Available at: --, accessed: 27.03.2023].
  52. Samiolo R. (2012), Commensuration and styles of reasoning: Venice, cost-benefit, and the defence of place, Accounting, Organizations and Society, 37(6), pp. 382-402.
  53. Sargiacomo M. (2013), Public Sector Management in Italy (UK Higher Education Humanities & Social Sciences Politics). McGraw-Hill Higher Education.
  54. Schipper K. (2010), How can we measure the costs and benefits of changes in financial reporting standards?, Accounting and Business Research, 40(3), pp. 309-327. DOI: 10.1080/00014788.2010.9663406
  55. Skinner D.J. (1990), Options markets and the information content of accounting earnings releases, Journal of Accounting and Economics, 13(3), pp. 191-211.
  56. Stark A.W. (1987), Some thoughts on “A cost-benefit analysis of accounting for inflation”, Journal of Accounting and Public Policy, 6(3), pp. 209-217.
  57. Stikeleather B.R. (2016), When do employers benefit from offering workers a financial reward for reporting internal misconduct?, Accounting, Organizations and Society, 52, pp. 1-14.
  58. Tappura S., Sievänen M., Heikkilä J., Jussila A., Nenonen N. (2015), A management accounting perspective on safety, Safety Science,
  59. Trompeter G., Wright A. (2010), The world has changed - Have analytical procedure practices?, Contemporary Accounting Research, 27(2), pp. 669-700.
  60. Vanstraelen A., Schelleman C. (2017), Auditing private companies: what do we know?, Accounting and Business Research, 47(5), pp. 565-584.
  61. Webb R.A. (2002), The impact of reputation and variance investigations on the creation of budget slack, Accounting, Organizations and Society, 27(4-5), pp. 361-378.
  62. White J. T. (2016), Quantified Cost-Benefit Analysis at the SEC. Administrative Law Review Accord. Forthcoming, [Available at SSRN: --, accessed: 27.03.2023].

Benedetto Scoppola, Galileo e il pendolo: un esempio di scienza viva in "CADMO" 1/2023, pp 13-21, DOI: 10.3280/CAD2023-001002