Il paper mira ad analizzare le procedure amministrativo-contabili e di calcolo ed il modus operandi scaturito dalla Riforma dei Consorzi di Bonifica caldeggiata da Arrigo Serpieri che, durante il Governo di Mussolini, ricopriva il ruolo di Sottosegretario dello Stato al Ministero...

This paper analyses the contribution that public real estate management (from here PREM), can provide to the enhancement of LGs performance and to the creation of public value for the community.More in details, the research will focus on a specific segment of public property portfolio, the so...

"The management of real estate properties has become a critical issue for Local Governments. From a first exam of Italian experiences in this field, it is emerged a widespread tendency at divesting real estate properties. The main factors that have steered these processes can be summarized as...

"In recent years, local Governments were affected by several lacks of functioning, mainly related to the absence of strategic approaches, unclearness in the distribution of public resources, external pressures that influenced decision making processes (i.e. decreasing national contributions,...

This study examines how a particular set of calculative practices and classification systems helped to guide the emergency responses to the 2009 earthquake in Abruzzo, Italy. Accounting classifications worked in tandem with scientific classifications to define the seismic event as a site for...

This paper seeks to reveal Fabio Besta (1845--1922) as an important accounting thinker. It attempts to underline his influence on accounting theory, and highlight his major impact on the development of accounting history knowledge. It is shown that Besta, through his accounting thought, founded...

Towards the end of 1945 a small tailoring shop named Brioni was opened in Rome to craft elegant garments for the international social elite. Although the original business idea proved successful, in the post-war period several endogenous and exogenous factors stimulated changes in managerial...