Egidio Giannessi: un precursore dell'internazionalizzazione

Franceschi, Rosella Ferraris

doi:10.3280/cca2013-001007

Cited by 3 publications

(2 citation statements)

References 2 publications

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“…The relationships between the basic assumptions of the Economia Aziendale and the exercise of power thus can be explained as follows: Economia Aziendale is a scientific discipline (Ferraris Franceschi, 2010; Mazza, 1971; Viganò 1997) that can encompass many branches of economic knowledge, from accounting to management sciences, allowing for the interplay of inductive and deductive methods (Ferraris Franceschi, 1978) and research in different fields. Yet several topics were considered unhelpful or even harmful, such as:using foreign terminology to define business problems, processes, concepts or ideas; referring to theories that did not include some reference to the notion of azienda ; trying to publish papers in foreign journals, which were considered exogenous to the authentic scientific perspective of Italy, as those publications were perceived as “non-scientific”; proving an ability to research specific issues thoroughly and analytically, by producing multiple papers, without showing a capability of systematizing the knowledge through monographs.…”

Section: “Modalities Of Power” In Italian Accounting Academiesmentioning

confidence: 99%

The interplay of knowledge innovation and academic power: Lessons from “isolation” in twentieth-century Italian accounting studies

2015

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Accounting scholars investigate the role of academia in the process of knowledge production, highlighting how paradigms may produce negative effects on knowledge innovations, nourish academic elites, and limit fruitful debates. The current article extends this debate by investigating the cultural isolation experienced by Italian accounting scholars during the twentieth century, when accounting academia supported and protected the Italian paradigm of Economia Aziendale. Drawing on a Foucauldian genealogy perspective, this story of Italian accounting studies demonstrates that isolation results from an interplay of broad paradigmatic content and a recruitment policy focused on professors aligned with this paradigm. The Foucauldian perspective helps interpret knowledge innovation, thus enriching the debate about knowledge production, paradigm innovation, and the role of elites in accounting research.

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Section: “Modalities Of Power” In Italian Accounting Academiesmentioning

confidence: 99%

The interplay of knowledge innovation and academic power: Lessons from “isolation” in twentieth-century Italian accounting studies

2015

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“…In this article we analyse the case of the Istituto San Giuseppe per l’Aiuto Materno e Infantile di Rimini (Saint Joseph’s Institute for Mother and Child Help, renamed Fondazione S. Giuseppe in 2003), to answer the following research question: how can the ‘pink’ in accounting be read within the Aiuto Materno e Infantile di Rimini (Mother and Child Help) Institute during the period 1914 to 1950? The research design is structured on deductive and inductive levels (Denzin, 1978; Ferraris Franceschi, 1978; Giannessi, 1992 ; Canziani, 1998). The Institute was formed by creating a new and independent branch of health activity, the The Little Hospital Regina Elena (Ospedalino) .…”

Section: Introductionmentioning

confidence: 99%

Accounting and charity: How to read the “pink” in accounting in the first half of the twentieth century through a real life case

Baldarelli

Baldo

2016

Accounting History

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In this article, we seek to answer the following research question: how can the 'pink' in accounting be\ud read within the Aiuto Materno e Infantile di Rimini (Mother and Child Help) Institute during the period 1914\ud to 1950? The research design is structured on deductive and inductive levels and includes analysis of the\ud literature about gender accounting and studies of the San Giuseppe per l’Aiuto Materno e Infantile di Rimini\ud (currently named Fondazione S. Giuseppe) Institute. This organization was set up at the beginning of the\ud twentieth century by a woman, Sister Soleri, and a doctor, Professor Del Piano, to protect mothers and\ud children

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Egidio Giannessi's contributions to cost accounting: The Kreislauf between Costs and Prices

Rigamonti¹

2023

Contabilità E Cultura Aziendale

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Introduction: This study discusses the life and ideas of Egidio Giannessi, an im-portant Italian accounting theorist, and provides an in-depth critical analysis of The Kreislauf between Costs and Prices, a book that he wrote in 1958. Aim of the work: The research explores how the ideas in The Kreislauf are relevant for the discipline of cost accounting. The study also investigates the historical background and Giannessi's vision to identify the context in which The Kreislauf was developed. It aims to resume Giannessi's main statements by describing why the ideas are still valuable today. Methodological approach: The research is based on an interpretative approach. Main findings: The study provides a rationale to explain the absence from the in-ternational debate of Giannessi's ideas. The research investigates how The Kreis-lauf fits into the academic debate regarding its usefulness for practitioners of re-search in managerial accounting. Originality: The study proposes a link between the antitrust regulation on exces-sive pricing and the problem expressed in the book.

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Egidio Giannessi: un precursore dell'internazionalizzazione

Cited by 3 publications

References 2 publications

The interplay of knowledge innovation and academic power: Lessons from “isolation” in twentieth-century Italian accounting studies

The interplay of knowledge innovation and academic power: Lessons from “isolation” in twentieth-century Italian accounting studies

Accounting and charity: How to read the “pink” in accounting in the first half of the twentieth century through a real life case

Egidio Giannessi's contributions to cost accounting: The Kreislauf between Costs and Prices

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