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image/svg+xml Jakob Voss, based on art designer at PLoS, modified by Wikipedia users Nina and Beao Closed Access logo, derived from PLoS Open Access logo. This version with transparent background. http://commons.wikimedia.org/wiki/File:Closed_Access_logo_transparent.svg Jakob Voss, based on art designer at PLoS, modified by Wikipedia users Nina and Beao Accounting Historyarrow_drop_down
image/svg+xml Jakob Voss, based on art designer at PLoS, modified by Wikipedia users Nina and Beao Closed Access logo, derived from PLoS Open Access logo. This version with transparent background. http://commons.wikimedia.org/wiki/File:Closed_Access_logo_transparent.svg Jakob Voss, based on art designer at PLoS, modified by Wikipedia users Nina and Beao
Accounting History
Article . 2021 . Peer-reviewed
License: SAGE TDM
Data sources: Crossref
image/svg+xml Jakob Voss, based on art designer at PLoS, modified by Wikipedia users Nina and Beao Closed Access logo, derived from PLoS Open Access logo. This version with transparent background. http://commons.wikimedia.org/wiki/File:Closed_Access_logo_transparent.svg Jakob Voss, based on art designer at PLoS, modified by Wikipedia users Nina and Beao
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Cash and accrual: A dual system of accountability for salient stakeholders by the first Italian higher school of commerce

Authors: Marisa Agostini; Ugo Sostero;

Cash and accrual: A dual system of accountability for salient stakeholders by the first Italian higher school of commerce

Abstract

This study considers the accountability practices implemented in the first schools of commerce to effectively communicate with stakeholders. Specifically, it analyses the initial system of accountability implemented by the first Italian higher school of commerce in the nineteenth century, with a particular focus on the use of cash and accrual methods. The microhistorical analysis draws on accountability and stakeholder theories and uses both primary and secondary information sources to investigate the original, hybrid approach adopted by the school, focusing on its dual accountability system. The results section explains the involvement of the government in establishing and recognising the school as a strategic asset for the entire kingdom, contradicting criticisms present in the extant literature; we also examine the innovative accountability process implemented by the school to satisfy the reporting needs of its salient stakeholders. The school was able to apply its accountability competences to implement a dual system, preserving its priorities as based on the relationships between its stakeholders’ needs (the old accountability system), educational skills (teaching the new accountability system) and the wider (national) implications resulting in an improvement of the entire accountability system.

Country
Italy
Related Organizations
Keywords

History, accountability, microhistorical analysis, Settore SECS-P/07 - Economia Aziendale, Accounting, cash accounting, accrual accounting, higher school of commerce, stakeholder salience, accountability, stakeholder salience, higher school of commerce, microhistorical analysis, cash accounting, accrual accounting

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  • citations
    This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
    2
    popularity
    This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
    Average
    influence
    This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
    Average
    impulse
    This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
    Average
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citations
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
2
Average
Average
Average
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