L’articolo ha ad oggetto i Razionali, ossia un gruppo di impiegati in servizio presso la Gran Corte de’ Conti di Napoli (GCCN) che, durante l’ultimo periodo borbonico, si occupavano del controllo dei conti pubblici. L’obiettivo è di verificare se la figura del Razionale presenti...

This paper examines the way that the performance of chief executive officers of Italian healthcare organizations is evaluated. The aim is to analyse the extent of the use of New Public Management techniques in the highly regionalized and political Italian healthcare sector. A positive...

Purpose –The purpose of this paper is to better understand how mandatory risk categories are disclosed and to provide a better understanding of the reasons why risk disclosure looks less useful than it ought to be. Design/methodology/approach –We analyze how Italian banks provide risk...

The research aims at investigating the issues related to the implementation of systems useful to assess the performance of the CEOs in the healthcare organizations belonging to Italian Regional Health Services. The implementation of such systems is regarded here as a transformational process...

During the last twenty years, a change from a continental towards what can broadly be characterized as an Anglo-Saxon perspective of accounting has taken place in Norway. This paper discusses whether the new Norwegian Accounting Act of 1998 and the accounting standards issued by the Norwegian...

<title>ABSTRACT</title> The stimulus for this paper is an article published in 2005 by Wüstemann and Kierzek together with a critical comment thereon by Nobes in 2006. The original paper discusses the IFRS proposals, and the philosophy they represent, concerning revenue recognition. Nobes, in terms which this...

La nouvelle norme IFRS 11 impose l'utilisation de la mise en équivalence, contrairement à l'ancienne norme IAS 31 et aux pratiques de nombreuses sociétés. Après avoir examiné les éléments conceptuels sous-jacents à la consolidation des contreprises, nous proposons une analyse des...

This paper explores the significant changes which have taken place in recent years, and continue to take place, in relation to the role of, and desirable characteristics of, a conceptual framework (CF). More precisely, we address the following three questions. 1) Why were conceptual frameworks...

Ce papier résume les résultats et les premières conclusions d'un projet de recherche conjoint sur le concept français des Provisions pour risques et charges et sur le concept britannique de contingencies. Le travail effectué inclut une analyse comparée de ces concepts ainsi que d'une...