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Research Question: How will the Substance-over-Form (SoF) ‘organism’ survive, mutate and develop in a new and unfamiliar ‘environment’? Motivation: Our study is motivated and inspired from a previous study published by Alexander et al. (2018) on “philosophy of language and accounting”. Alexander et al. (2018) used the “Substance-over-Form” principle as a case study investigation of the practicability, or non-practicability, of harmonising changes in accounting regulation across seven countries (and six languages). The objective of this paper is to investigate on a very different context: Albania (an EU candidate country, an ex-communist “Balkan state”, a different socially-constructed reality). Idea: This analysis shows the evolution of the SoF concept, by emphasizing the importance of the translation of official documents from English to Albanian and vice versa, comparing the content, the quality, and the level of translation in accounting. Data: We first analysed the main Albanian legislations on accounting from 1990 (opening year of the country to the free market economy) until 2021. Then, in order to assess the quality of translation from English to Albanian, we also critically examined the content and the level of translation of the 2018 IASB Conceptual Framework for Financial Reporting. Tools: The paper follows a deductive approach, as the results come from contextual data or clauses. A manual content analysis is implemented. Subsequently, a critical semantic analysis and an in-depth investigation on the level of translation of the accounting concepts, with an explicit focus on SoF treatment, is performed. Findings: The exposition, analysis and results are fully consistent with our theoretical framework, “social Darwinism”. We add the Albanian case to previous studies, providing a contrasting scenario in that Albania has a significantly different history over recent decades. We illustrate a different socially-constructed reality from the seven countries of Alexander et al. (2018), and extend the overall understanding and the overall picture. The Albanian “organism” (accounting GAAP system) is consistent with its socially-constructed reality/environment. SoF seems to be distorted in its passage from Directive/IFRS originating sources, and this may well be fully consistent with local needs, realities, and cultures. Contribution: This research contributes to academic debate in three ways. First, it adds evidence to the literature on harmonisation processes, analysing the evolution of financial reporting regulation for a specific country and the application of a fundamental concept, such as SoF, comparing it to other national regulations. Second, this work contributes to further research, being a pioneer for the application of the “social Darwinism” to the analysis of a GAAP system. Finally, the paper contributes to the development of research on translation issues in accounting, by technically analysing the level of translation of the IASB Conceptual Framework for Financial Reporting and back-translating from national Laws.

Social responsibility is an ethical framework and suggests that an entity, an organization, or an individual has an obligation to act for the benefit of society.

We live in a society in which the formation, circulation, and consumption of knowledge are something fundamental. If the accumulation of capital was one of the fundamental traits of our society, the same is true of the accumulation of knowledge. Furthermore, the exercise, production, and accumulation of knowledge cannot be dissociated from the power mechanisms with which they maintain complex relations that must be analysed. (Foucault, 2000, p. 291)

Lo studio della ragioneria presuppone un impegno notevole sull'esercitazione pratica: si tratta di apprendere un "linguaggio contabile" che consenta di rappresentare quali-quantitativamente tutte le operazioni aziendali. Il testo introduce gli elementi teorici di base della contabilità e pone particolare attenzione alla nuova normativa in tema di bilancio destinato a pubblicazione.

Environmental law is the collection of laws, regulations, agreements, and common law that governs how humans interact with their environment (Sands and Peel 2012; Fracchia 2018). The purpose of environmental law is to protect the environment and create rules for how people can use natural resources. Environmental law involves a series of laws, policies, and procedures enforced by various agencies with the goal of protecting the environment. Environmental law often overlaps other laws to act as an extra layer of legal protection.

The concept customer value has many meanings (Woodall 2003), but, from a marketing theory, two dominate: customer value refers to customers’ perceptions of what they receive and in return for what they sacrifice (Zeithaml 1988). The creation of customer value has long been recognized as a central concept in marketing (Woodruff 1997)

A tax (from the latin taxo) is a compulsory financial charge or some other type of levy imposed upon a taxpayer (an individual or other legale entity) by a governmental organization in order to fund various public expenditures (McLure, 1970). A failure to pay, along with evasion of or resistance to taxation, is punishable by law. Taxes consist of direct or indirect taxes and may be paid in money or as its labor equivalent.

Il tema della disuguaglianza di genere in ambito universitario e accademico non sembra essere particolarmente "apprezzato", nel senso che "sorprendentemente non raccoglie l'interesse degli accademici"

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la domanda di ricerca a cui si vuole dare risposta è la seguente: “Quali sono le motivazioni della scarsa presenza e della ridotta visibilità delle studiose nella disciplina economico-aziendale in Italia? Il lavoro offre una serie di riflessioni a queste domande attraverso l’analisi di un caso relativo all’esperienza di Isa Marchini, il cui percorso, maturato a partire dagli anni ‘50 e sino ai nostri giorni, consente di toccare, in una prospettiva storica, le dinamiche (e quindi i fattori e le cause) sociali, culturali e istituzionali che hanno “forgiato” la ragioneria e l’economia aziendale. Il percorso di Marchini abbraccia decenni caratterizzati da profondi mutamenti, che hanno avuto un riflesso sia sulla condizione delle donne nel contesto lavorativo generale, che su quello delle accademiche italiane nella disciplina dell’economia aziendale, in particolare. Alla base deduttiva della ricerca si affianca quindi lo studio induttivo, realizzato attraverso l’analisi documentale di articoli, documenti (verbali; pubblicazione su riviste e testi) che riportano le scelte e le dichiarazioni di Isa, e attraverso interviste dirette e conversazioni informali, che sono state sviluppate negli anni, prendendo in esame una prospettiva storica che va dal 1940 al 2010.

Since the beginning of the third millennium, there were two world crises in financial markets: it now appears that a third one is beginning. Underlying the phenomenon are the behaviours of key stakeholder investors, who assumed the role of short- and very short-term "speculators". However, the work of ratings agencies, which sometimes have issued assessments which proved to be totally unreliable, has also to be acknowledged, among the causes of the crisis. This paper will also examine the possible effects of crisis on the economic and financial balance and, consequently, on the financial statement of companies, particularly referred to the Italian one

The purpose of this study is to analyse the “capital accounting system” and its evolution in the National and International literature to point out which are the elements that mainly affect International Accounting Standards. This work, starting from the theorization of Besta (the most important author modelling the “classic capital accounting system” at the beginning of ‘900) and following with De Dominicis (the author of the “variante corrente” of the capital accounting system), analyses the theorizations arising from the International literature, reaching to point out some specific characteristics of the capital accounting system that specifically affect International Accounting Standards Ias/Ifrs.

In early 2014 there was the news of the start of the criminal proceedings in the court of Trani, who sees as suspects those responsible for the rating agencies Standard & Poor's and Fitch, for the crime of market manipulation, compounded by the offensive nature and the very considerable extent of damage caused.This event prompted me to return to a topic covered in my article entitled The financial crisis and the empire of "evaluators", published in the Italian Journal of Accounting and Business Administration, n. 9 and 10/2011. The content of the study can be summarized as follows: since the beginning of the third millennium, there were two world crises in financial markets: it now appears that a third one is beginning. Underlying the phenomenon are the behaviors of key stakeholders investors, who assumed the role of short and very short term "speculators" . However, it has to be recognized, among the causes of the crisis, also the work of rating agencies, which sometimes have issued assessments, proved to be totally unreliable. This paper will also examine the possible effects of crisis on the economic and financial balance and, consequently, on the financial statement of companies, particularly referred to the Italian one.

the object of this brief note is to analize the interest of EFRAG in fiscal matters on the basis of its activities through an examination of the different papers it has produced over the years

Il variegato mondo dell’economia non profit sembra oggi assumere un posto di primo piano. I soggetti che ne fanno parte affrontano quei bisogni sociali che non sono più o non possono proprio essere soddisfatti né dall’impresa né dal settore pubblico. Al di là di una funzione di mera supplenza, il ruolo del cosiddetto “Terzo Settore” è indubbiamente più attivo, configurante un nuovo modo di essere dello Stato Sociale, che si basa sul principio della sussidiarietà, in conseguenza del verificarsi di una crisi del welfare. La spinta per il superamento della stessa è venuta dal basso, attraverso organizzazioni i cui fini primari esulano dalla sfera dell’arricchimento economico personale per elevarsi a valori solidaristici di carattere universale. Esse assumono tipicamente una funzione intermediaria finalizzata alla produzione di utilità sociale, raccogliendo risorse fra soggetti interessati alla promozione di tale finalità, per mezzo di transazioni che si pongono, in tutto o in parte, al di fuori del mercato. Queste risorse poi vengono ridistribuite ad un insieme di beneficiari titolari del bisogno al quale l’a.n.p. si propone di rispondere.Il modello non profit fonda la sua esistenza su rapporti di tipo fiduciario che richiedono, imprescindibilmente, un’adeguata definizione dei livelli di accountability1, nel senso della ricerca di strumenti informativi che permettano la comunicazione del grado di perseguimento della propria mission, in relazione al rispetto delle condizioni di vincolo alla gestione. Scopo del presente lavoro si propone, appunto, di analizzare, dopo un doveroso excursus sui modelli di rendicontazione sociale, un caso di bilancio sociale di una particolare a.n.p.: AVSI. Come premessa, c’è da dire che il suo bilancio sociale utilizza come riferimenti metodologici le “Sustainability Reporting Guidelines” elaborate dalla Global Reporting Initiative ed i “Principi di redazione del bilancio sociale” elaborati dal gruppo di studio per il bilancio sociale (GBS). Il caso risulta particolarmente interessante, inoltre, perché AVSI ha ottenuto nel 2004 l’Oscar sul bilancio sociale per la categoria non profit., No 1 (2007): Issue 1/2007

I nuovi principi contabili IAS/IFRS orientano la redazione del bilancio e, più in generale, la comunicazione economico-finanziaria, nell'ottica del fair value per gli investitori. Il volume presenta i risultati di una indagine empirica che ha coinvolto 30 ricercatori delle Università di Pisa, Bologna, Napoli "Federico II" e Cagliari su un campione di società quotate alla borsa di Milano nei settori manifatturiero, dei servizi e bancario. Si amplia con una comparazione a livello europeo, sull'applicazione degli IAS/IFRS nei bilanci di società quotate nelle principali borse del continente. Inoltre si sviluppa sui bilanci consolidati delle imprese italiane quotate anche alla borsa valori di New York, con un'analisi comparata sugli effetti dell'applicazione degli IAS/IFRS, degli US GAAP e dei principi contabili nazionali. infine viene dedicata anche attenzione all'impatto dell'adozione degli IAS/IFRS sui sistemi di controllo interno.

Since the beginning of the third millennium, there were two world crises in financial markets: it now appears that a third one is beginning. Underlying the phenomenon are the behaviours of key stakeholder investors, who assumed the role of short- and very short-term "speculators". However, the work of ratings agencies, which sometimes have issued assessments which proved to be totally unreliable, has also to be acknowledged, among the causes of the crisis. This paper will also examine the possible effects of crisis on the economic and financial balance and, consequently, on the financial statement of companies, particularly referred to the Italian one.

The purpose of this study is to analyse the “capital accounting system” and its evolution in the National and International literature to point out which are the elements that mainly affect International Accounting Standards. This work, starting from the theorization of Besta (the most important author modelling the “classic capital accounting system” at the beginning of ‘900) and following with De Dominicis (the author of the “variante corrente” of the capital accounting system), analyses the theorizations arising from the International literature, reaching to point out some specific characteristics of the capital accounting system that specifically affect International Accounting Standards Ias/Ifrs.

Il concetto di continuità riferito al bilancio d'esercizio è utilizzato in modo differente. Il presente lavoro tende a rappresentare tali diversi utilizzi e ad analizzarne le conseguenze, che potrebbero renderli talora incompatibili fra loro.

Considerazioni generali sui sistemi contabili

Il volume ha una valenza assolutamente operativa. E' il risultato dell'attività del gruppo di lavoro costituito da docenti di ragioneria, economia aziendale e programmazione e controllo dell'Università di bologna. Utile come base per successivi approfondimenti e sviluppi scientifici.

Il lavoro tratta degli oneri finanziari attraverso lo studio dei principi contabili internazionali.

Il lavoro, iniziando dalla teorizzazione del sistema patrimoniale del Besta e del De Dominicis, guarda anche al panorama internazionale, tipico del mondo anglosassone.

Scopo del lavoro è offrire una panoramica, sia pur veloce, delle prospettive nella simulazione aziendale tradizionali e "di nuova generazione". In riferimento a queste ultime si offrirà una descrizione del nuovo linguaggio XBRL.

The non-profit model bases its existence on trust relationships that require, inescapably, a proper definition of the accountability level, meaning the search for informative tools that allow to communicate the extent to which its own mission is being pursued, in relation to the respect of liability conditions for the management. The aim of this study is to indeed analyze the case of the social statement for a successful cooperative: Cta, food transportation company, part of the Emilia-Romagna social-economic entity, which has now celebrated 35 years of activity (Created in Bologna in 1972 by 28 truck drivers brought together by a charismatic leader in response to the strong activity expansion of the consumer cooperation). The company spontaneously decided to adopt such document from 2004, driven by the aim of expressing, communicating its own mission to the various stakeholders. Its social statement uses as methodological references the “Principle of social statement editing” elaborated by the group for study of social statement (SSG) and the simplified scheme for social statement suggested by Legacoop Bologna to the cooperatives associated in the initiative “General States of the work’s cooperation”. The case offers important things to ponder since it’s aimed to demonstrate that Cta sees its social statement as an occasion to reflect, as a first thing to rediscover “reasons to be together, to make and be a cooperative”.

Il lavoro studia una tematica poco studiata dalla dottrina economico-aziendale. Dopo una premessa sull'economia politica il lavoro presenta molti spunti di riflessione agli studiosi di economia aziendale.

il lavoro presenta l'evoluzione della rendicontazione sociale per le aziende non profit, considerando sia aspetti teorici sia un caso concreto