Eta de Cicco and BECTa
This article outlines the different types of videoconferencing systems currently available, explains what they do and gives examples of how such systems are being used in…
Abstract
This article outlines the different types of videoconferencing systems currently available, explains what they do and gives examples of how such systems are being used in education and libraries. In conclusion, it provides guidance and advice for those thinking of investing in the technology.
This article discusses the use of computer‐mediated communication (CMC) within the library and information world and suggests that participation in “virtual communities” may…
Abstract
This article discusses the use of computer‐mediated communication (CMC) within the library and information world and suggests that participation in “virtual communities” may become an increasingly significant dimension of information work. Participation in “virtual community” can, for instance, be related to the delivery of a variety of services to users within all sectors, to computer‐supported collaborative work within information services, and to both informal and formal activities for professional updating, learning and development. The article identifies some concepts and issues in these areas as a means of introducing the papers in the VINE 109, which each address aspects of the “virtual community” topic.
Enrico Viganò and Richard Mattessich
The purpose of this paper is to offer a concise survey and comparison of Italian accounting research and academic publications during the second half of the 20th century.
Abstract
Purpose
The purpose of this paper is to offer a concise survey and comparison of Italian accounting research and academic publications during the second half of the 20th century.
Design/methodology/approach
The paper discusses the special relation between economia aziendale (business and public economics) and ragioneria (accounting) in Italy. The subsequent discussion on “financial accounting” includes a sub‐section on income‐orientation (vs capital‐orientation), especially important in Italy during this period, and the present crisis of economia aziendale as affecting ragioneria, contributions by major Italian accountants of the period (above all, Onida and Amaduzzi) are discussed. After a section on “cost and managerial accounting” (of less significance in Italy than financial accounting), and a look at “novel accounting trends”, the paper closes with a discussion of some representative historical studies of the period.
Findings
The paper reveals the changing international position of Italian accounting research.
Research limitations/implications
The paper is limited by selecting the most prominent and relevant contributions among a host of pertinent publications.
Originality/value
In contrast to previous research, the paper offers an integrated survey of major Italian accounting publications of the entire second half of the 20th century.