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Content available

Abstract

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Journal of Intellectual Capital, vol. 24 no. 3
Type: Research Article
ISSN: 1469-1930

Content available
Book part
Publication date: 10 December 2013

Abstract

Details

Accounting and Control for Sustainability
Type: Book
ISBN: 978-1-78052-766-6

Article
Publication date: 31 August 2021

Tessa Withorn, Jillian Eslami, Hannah Lee, Maggie Clarke, Carolyn Caffrey, Cristina Springfield, Dana Ospina, Anthony Andora, Amalia Castañeda, Alexandra Mitchell, Joanna Messer Kimmitt, Wendolyn Vermeer and Aric Haas

This paper presents recently published resources on library instruction and information literacy, providing an introductory overview and a selected annotated bibliography of…

6444

Abstract

Purpose

This paper presents recently published resources on library instruction and information literacy, providing an introductory overview and a selected annotated bibliography of publications covering various library types, study populations and research contexts.

Design/methodology/approach

This paper introduces and annotates English-language periodical articles, monographs, dissertations, reports and other materials on library instruction and information literacy published in 2020.

Findings

The paper provides a brief description of all 440 sources and highlights sources that contain unique or significant scholarly contributions.

Originality/value

The information may be used by librarians, researchers and anyone interested in a quick and comprehensive reference to literature on library instruction and information literacy.

Details

Reference Services Review, vol. 49 no. 3/4
Type: Research Article
ISSN: 0090-7324

Keywords

Article
Publication date: 1 July 1987

Massimo Finoia

The founders of modern economic thought in Italy are Francesco Ferrara (1810–1900), Luigi Cossa (1831–1896) and Angelo Messedaglia (1820–1901).

Abstract

The founders of modern economic thought in Italy are Francesco Ferrara (1810–1900), Luigi Cossa (1831–1896) and Angelo Messedaglia (1820–1901).

Details

International Journal of Social Economics, vol. 14 no. 7/8/9
Type: Research Article
ISSN: 0306-8293

Open Access
Article
Publication date: 3 December 2024

Massimo Sargiacomo, Daniel Martinez, Stefania Servalli, Antonio Gitto and Antonio D'Andreamatteo

This study aims to examine how hospitals and regional and local health authorities in the Italian region of Marche accounted for and reported the use of emergency funds from the…

Abstract

Purpose

This study aims to examine how hospitals and regional and local health authorities in the Italian region of Marche accounted for and reported the use of emergency funds from the EU, the Ministry of Economic and Finance and administrative bodies called actuator subjects. Unlike a sudden impact disaster, such as an earthquake, the pandemic was slow moving and novel. This meant that the guidelines for medical, legislative, financial and administrative action were not as developed as those for sudden impact emergencies with which the Italian state was, unfortunately, experienced.

Design/methodology/approach

The paper investigates the Italian public healthcare setting since the declaration of the State of Emergency until its end—that is, from January 2020 to July 2021. We conducted 31 semi-structured interviews with nine key-actors working for national, regional and local administrative bodies. A range of related official documents were analyzed.

Findings

We show a non-linear and emergent account of standardization and coordination. We show how different state and transnational actors developed their own procedures to standardize COVID-related cost classifications and reports. These attempts also involved coordinating assemblages, at the center of which are templates imposed on hospitals and regional authorities by national state entities for cost-reporting practices and aggregation. Importantly, templates’ visual features enabled coordination across the different standardization initiatives that populated the emergency response effort.

Research limitations/implications

The paper provides academics and policy makers with insights into the role played by accounting tools, templates, reports and guidelines to coordinate different cost standardization initiatives.

Originality/value

Accounting guidelines that standardize costs are known to be deployed hierarchically by states and transnational organizations for coordination purposes. We highlight, however, the emergence of not only hierarchical forms of coordination but also their interrelation with decentralized forms of coordination. These two types of coordinating assemblages, each standardizes cost through the accounting templates that they use. We demonstrate the emergent nature of coordination even within hierarchical entities like the state. Reporting templates are pivotal for understanding this coordination process. However, when a centralized coordinating body is absent, it is the visual features of accounting, rather than its imposition, that enable coordination.

Details

Accounting, Auditing & Accountability Journal, vol. 37 no. 9
Type: Research Article
ISSN: 0951-3574

Keywords

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