Il presente lavoro mira ad individuare le prassi per la valutazione dei beni culturali di proprietà delle pubbliche amministrazioni attraverso lo studio del caso del Museo di Storia Naturale di Firenze. Dopo aver esaminato le principali indicazioni della prassi e della dottrina in tema di...

The evolution and the role of accountancy professions between 1906 and 1934 The purpose of this paper is to study - through a deductive analysis based on a documental recognition of original law, professional proceedings, and papers - the evolution of the accountancy professions from the legal...

In the light of the stakeholder theory, stakeholders have a fundamental role in decision- making processes of non-profit organizations. Their participation in decisionmaking processes, in particular, in governing bodies and mission reporting is an essential element for effective and coherent...

Previous accounting ethics research berates auditors for ethical lapses that contribute to the failure of Andersen (e.g., Duska, R.: 2005, Journal of Business Ethics <Emphasis Type="Bold">57, 17–29; Staubus, G.: 2005, Journal of Business Ethics <Emphasis Type="Bold">57, 5–15; however, some of the blame must also fall on...</emphasis></emphasis>