Papers by Tiziana Di Cimbrini
The paper aims at exploring the relationship between the scientific and technological accounting ... more The paper aims at exploring the relationship between the scientific and technological accounting literature with the purpose to verify whether, in contexts characterized by a phase of normal science according to Kuhn’s theory, the first has a stronger pervasive power over the latter. The method consists of an analysis of the contents shared by the accounting instructions of two accounting handbooks about mutual aid societies (friendly societies), the first published in London in 1864, the second in Milan in 1909, and the scientific thought about accounting of the handbooks’ space-time contexts, which are characterized by a different stage of scientific development. The comparison between the two cases shows that the phase of normal science does not make the difference in the pervasive power of the scientific thought which presents strong intensity in both contexts. The technological literature, otherwise, seems to play the role of a selective filter between scientific thought and ac...
Accounting, Auditing & Accountability Journal, 2020
The paper investigates the closure mechanisms and strategies of exclusion concerning the establis... more The paper investigates the closure mechanisms and strategies of exclusion concerning the establishment and subsequent functioning of the Collegio dei Rasonati, the professional body of accountants that was established in Venice in 1581 and operated until the end of the 18th century.,The research design offers a critical longitudinal explanation of the emergence of the Collegio dei Rasonati as a professional body in the context of Venetian society by relying on the social closure theory elaborated by Collins (1975); Parkin (1979) and Murphy (1988).,The Collegio dei Rasonati was established to overcome the prerogatives of a social class in accessing the accounting profession. However, the pre-existing professional elites enacted a set of social closure strategies able to transform this professional body into a stronghold of their privileges.,As virtually all of the evidence concerning the admission examinations has been lost over time, the investigation is restricted to the study of t...
Accounting literature on the reliability of financial information presents several mathematical m... more Accounting literature on the reliability of financial information presents several mathematical models whose purpose is to identify the existence of values manipulations. The phenomenon is described as earnings management and presents a broad discussion concerning the search for suitable models to measure the distortions in values. In this respect, the present paper aims to compare the ability of two versions of the same mathematical model of classify the risk of earnings manipulation in a discriminant way.
belirlenmesinin gerçek bir kanıtı, sporun günlük yönetiminde, liderliğinde, yönetiminde, karar ve... more belirlenmesinin gerçek bir kanıtı, sporun günlük yönetiminde, liderliğinde, yönetiminde, karar vermede çeşitliliğe ve bağlılığa büyük ölçüde dayanmaktadır. Bu nedenle, bölümün tartışma konusu, politika ve cinsiyet uygulamaları arasındaki farklılıkları gösteren önemli araştırmalara dikkat çekmektedir. Kitaba dahil edilen bölüm, ülkeler arası bir karşılaştırma yapmaktadır. Bölüm, kültürlerarası eğilimlere ve kendine özgü gelişmelerin tanınmasına özel bir eğilim ile genel bulgulara odaklanmaktadır. 4 CONI, Principi fondamentali degli statuti delle federazioni sportive nazionali, delle discipline sportive associate, Approvati con deliberazione del
Accounting History, 2015
This article proposes a statistical analysis of the Italian mutual aid societies’ annual report d... more This article proposes a statistical analysis of the Italian mutual aid societies’ annual report data from 1862, 1873 and 1904, and tests the hypothesis, supported by the mainstream literature, that mutual financial support for the poor is just a facade for organizing the political activity of the working classes. Factor analysis allows the data, signaling these two commitments, to be kept separate. Their time evolution, as outlined by an inter-temporal comparison of a latent class cluster analysis, reveals that political commitment, even if generally prevalent, oscillates as a function of environmental conditions, whereas the mutual financial support retains a solid foundation, regardless. The study demonstrates the potential of unconventional annual report data analysis to reveal the deepest nature of the organizations and contributes to exploring the links between political activism and accounting data in not-for-profit organizations.
International Business Research
The paper focuses on the effects of technology-push and demand-pull determinants on…
Accounting, Auditing & Accountability Journal
Purpose The purpose of this paper is to examine the role of accounting in the enactment of the Na... more Purpose The purpose of this paper is to examine the role of accounting in the enactment of the Napoleonic imperial project in Tuscany and the Kingdom of Naples in the early nineteenth century. Design/methodology/approach The study adopts the Foucauldian theoretical framework of governmentality and a comparative approach to highlight similarities and differences between the two regions. Findings The presence of different cultural understandings and structures of power meant that in Tuscany accounting mirrored and reinforced the existing power structure, whereas in the Kingdom of Naples accounting practices were constitutive of power relations and acted as a compensatory mechanism. In the Kingdom of Naples, where local elites had been traditionally involved in ruling municipalities, control of accounting information and the use of resources “re-adjusted” the balance of power in favour of the French whilst letting local population believe that Napoleon was respectful of local customs. ...
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Papers by Tiziana Di Cimbrini