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Abstract:
The issue of cost calculation has been largely debated in the last years under the pressure of the perceived lost of relevance of the "traditional cost accounting approaches". The enthusiasm for new management accounting techniques has often driven the attention to the technical theoretical aspects of the proposed cost models. The paper presents the comparison of two survey results developed in a ten years distance on the similar sample of companies located in Italy (the first survey is reported in Cinquini et al., 1999).

The comparison is based on costing system characteristics such as cost objects, costing purposes, cost configuration, allocation bases and innovative trends in costing (behavior respect to Activitybased costing and Target costing).

These two long-distance surveys provide the opportunity to assess the changes occurred in the costing systems reducing the effects of physical and cultural barriers. The latter constitute the main issue in comparing results of surveys conducted in different countries. Moreover, the time elapsed could allow the perception about adopters’ behavior, along different stages of the diffusion process of advanced costing techniques. This outcome could open to further studies to assess whether or not adopters are moving from a “fad and fashion” behavior of the early stages, to a more rational approach in which the matching between management needs and tools potentiality is improved.

Management accounting innovations, Activity-Based Costing, Target costing, Product costing design, Cost system sophistication, Contingent factors

Abstract:
The purpose of this study is to investigate the level and quality of intellectual capital information communicated through social and sustainability report for a sample of 37 Italian listed company over two years (2005 and 2006). The study use the resource based theory to explain the relationship between corporate social responsibility and intellectual capital. Content analysis is applied through a multidimensional framework composed by three main disclosure profiles (time orientation, nature and type of information) which permits to analyse in depth the quality of intellectual capital information. The results highlight significant and increasing presence of intellectual capital information in CSR reports which is communicated principally in non financial, quantitative and non time specific terms. Human capital is the most reported category followed by relational and organisational capital. There are many similarities between the two typology of report contributing to the ongoing debate on corporate reporting practices. The results suggest that the integration between IC report and CSR report is a plausible issue and that could be useful to enhance the transparency and the understanding of company processes and activities both for internal and external stakeholders. Very few studies have analysed the intellectual capital in CSR report in a-theoretical and mono-dimensional way. Moreover the resource base theory has been scarcely applied to explain the disclosure of intellectual capital even if there are several similarities between the two perspectives.

intellectual capital, disclosure, social and sustainability reporting, resource based view, corporate social responsibility

Abstract:
Purpose - The purpose of this paper is to investigate whether business strategy influences strategic management accounting (SMA) usage.

Business strategy has been operationalized through strategic pattern, mission and positioning.
Design/methodology/approach - The study is based on an internet questionnaire survey of Italian companies. Multiple regression analysis is used to test the impact of strategic variables (pattern, mission and positioning) on SMA usage. Company size is included as control variable.

Findings - Several SMA techniques appear to be used in Italian companies as they are in other countries investigated in different studies. Customer Accounting, Competitive Position Monitoring, Competitor performance appraisal based on published financial statement and Quality Costing represent the most widely used SMA techniques in the Italian sample. From the regression analysis, both defender-type and cost leader-type of strategy are found to be more willing to use SMA techniques addressing cost information.

Research limitations/implications - The issue, common in contingent research, of business strategy definition and operationalization constitutes the main limitation of the paper; in an attempt to restrict its effect, we use three strategic typologies (pattern, mission and positioning) and employ a measurement method used in previous studies. A second issue concerns the definition of SMA techniques. There is no concurred list of SMA techniques in the literature and further discussion is expected in the future.

Originality/value - Firstly, empirical evidence is provided to a field (SMA) where empirical research is needed in order to be comparable with traditional management accounting techniques. Secondly, for the first time in SMA studies, a framework is employed that considers all of the three main strategic variables (pattern, mission and positioning) used in management accounting literature. As a result, the loose coupling between SMA techniques and business strategy typologies indicates (with the possible exception of cost related SMA techniques) that the same SMA technique can support different strategic approaches of the company.

Strategic Management Accounting, strategy

Abstract:
In the last decade, an increasing number of analyses of accounting history literature have been undertaken to classify historical research paths and to "map" the variety of approaches and issues of the discipline in different geographical settings so as to make international comparisons. The paper develops these topics in the Italian context by studying the development of accounting history research (AHR) in the last 15 years. Contributions by Italian authors have been published in international and national specialist journals as well as in more general accounting journals. Other papers have been presented and published in the proceedings of the biannual SISR (Society Italiana di Storia della Ragioneria) Congress and in the Congress celebrating the 500th anniversary of the publication of Pacioli's Summa held in Venice in 1994. The findings chart publication trends during the period 1990-2004 from a quantitative and qualitative perspective, based on different dimensions, the dynamic of change in Italian AHR, and its possible limitations. The paper is informed by an international perspective and causal interpretations are attempted.

Accounting, History, Italy

Abstract:
In recent years in Italy, as in other European countries, profound changes have been introduced in health care both at central and regional levels. Most of them were oriented towards a shift from 'hospital-centered' health care to health care based more on primary care services. This transition pursues two objectives: giving more effective responses to citizens' needs and reducing public health expenditure. Changes that involve organizational structure must also be carried out with the introduction of measurement tools that can help in planning and can control the changes. The paper provides the results obtained through the experience of modelling a measurement system for primary care carried out in 2004 and 2005 by some territorial managers and controllers in the Tuscan Health system, and the main issues in measuring primary care services emerging from this pilot experience focused on integrated home care services.

health care management, primary care performance

Abstract:
In the last century the fascist era in Italy continued for more than 20 years, ending with the conclusion of the Second World War. This paper explores how the strong ideological commitment of Fascism, in contrast to liberal ideologies of democracy and free market, operated within the field of accounting and business studies at the pinnacle of the dictatorship experience (the thirties). The totalitarian regime called for the transformation of society and the economic system by introducing an alternative corporative economy, planned and regulated but without abolishing private enterprises. The degree of adhesion to the 'corporative' ideology on the part of academics, the influence on subjects and on further development of Italian accounting and business research are investigated and discussed.

Fascist ideology, corporative economy, accounting

Abstract:
No Abstract Available

Abstract:
This paper addresses an important but neglected issue - the nature of and evidence for success in management accounting. The case of activity-based costing/management (ABC/M) is used to explore how researchers have gathered evidence of this technique's success. A variety of approaches have been adopted and all have shortcomings. The problems of obtaining reliable evidence of success suggest that a profile of evidence is likely to be the most appropriate basis on which to make success judgements about management accounting. Further research on this evidential profile is called for.

activity-based costing, evidence of success, management accounting success

Abstract:
This article provides an analysis of the thoughts of an Italian academic who lived in the first half of the twentieth century, Lorenzo De Minico, in particular it regards his approach to the allocation of common costs. De Minico's main concern was with the conventional, subjective allocation methods proposed by Italian practitioners and academics of his time. He valiantly searched for a methodological approach based on using causality as the basis for linking costs to cost objects. The most interesting finding of De Minico was the concept of 'flows of services' and his commitment to offering a convincing answer to the problem of general or common cost apportionment that went beyond 'traditional' criteria. De Minico's 'flows of services' referred to the outputs of resources consumed in indirect services. These indirect costs can be considered easily 'directly attributable' only if it is possible to measure the connected 'flows of services'. The article shows that the concept developed by De Minico in early twentieth century of Italy confirms the idea that some theoretical frameworks for a causal allocation of common costs were in existence many decades before information technology made such systems a practical proposition.

early twentieth century, Italy, cost accounting, common costs, allocation methods, flows of services

Abstract:
Abstract Purpose – The purpose of this paper is to analyze the potentiality in the application of process analysis and activity-based costing (ABC) in a healthcare setting to produce usable, useful and correct information on resource consumption and processes. The paper aims to analyze changes applied to the traditional costing model in order to represent the work flow of the organization and the related additional information usable by decision makers at different levels. In particular, the paper is focused on economic analysis related to the introduction of a new surgical technique in healthcare. Design/methodology/approach – An empirical case study is developed in a Tuscan hospital from September 2005 to March 2006, data being collected through interviews to employees and direct observations. Findings – Several factors are found to be critical in such a process analysis and in an ABC implementation in healthcare. First, the need to ground the development of the model structure on the specific characteristics of the organizational setting and the clinical work performed. Second, a problem of culture and language, because professionals have difficulties in understanding the language of activities, and they cannot accept a model designed to measure their work; therefore, some resistances may occur. Third, the constraint of information; in fact more precise estimation may be limited by the information available, as in this case. Research limitations/implications – The paper provides a framework for future research. The replication of the methodology in other hospitals, in order to test the validity of the model and to compare results, can be interesting and another can be the analysis of benefits that the application of the system can provide (in terms of improved efficiency) through a longitudinal analysis. Originality/value – The paper contributes to the field study of ABC and process analysis in healthcare. The original contribution of the model lies in the classification of activities in a hierarchy across the organization, which allows a more precise identification of cost driver; and in the “hybrid” nature (a combination of cost centres and activities) of the model. The latter allows one to identify a “full cost” of the patient.

Activity-Based Costing, economic assessment of surgery techniques