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The Italian and Iberian Influence in Accounting History provides compelling evidence of how accounting, when conceived of as a technology rather than simply as a tool to increase efficiency, can work as a means to sustain power relations in different sites, such as the Church, the State or the factory. This book, drawing upon the growing body of work which focuses on Italy and the Iberian Peninsula, demonstrates how accounting practices were effective in the subjugation of single individuals or entire populations, whether Roman Catholic priests, State functionaries, inhabitants of conquered lands or workers. The effectiveness of accounting as a tool of power is linked to its neutral and tech...
This book addresses the issues and functioning of accounting and accountability for social and non-profit organizations. It presents research papers that address the limitations of conventional accounting, the meaning of accountability, and the potential of social and environmental accounting for these organizations.
How do public spaces generate accountability and advance social equity? Stimulating the conversation, this volume explores the creation of meaning, the increasing confrontation between regulators and the community they are purported to serve, and the prevalent conflicts in seeking a balancing of social and economic interests.
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These proceedings represent the work of contributors to the 10th European Conference on Intangibles and Intellectual Capital (ECIIC 2019), held at the University of Chieti-Pescara on 23-24 May 2019. The conference is supported by SIDREA - the Italian Society of Accounting and Economia Aziendale (http: //www.sidrea.it/) and is organized by the Department of Management and Business Administration (https: //www.dea.unich.it/) headed by Professor Michela Venditti. The Conference Chair is Prof. Massimo Sargiacomo who was assisted by an organizing committee comprised of university professors and lecturers (Gianluca Antonucci, Christian Corsi, Antonio D'Andreamatteo, Francesco De Luca, Armando Dell...