Cardiff University | Prifysgol Caerdydd ORCA
Online Research @ Cardiff 
WelshClear Cookie - decide language by browser settings

The development of accounting in Europe in the era of scientific management: the Italian engineering conglomerate, Ansaldo, 1918-1940

Antonelli, Valerio, Boyns, Trevor and Cerbioni, Fabrizio 2008. The development of accounting in Europe in the era of scientific management: the Italian engineering conglomerate, Ansaldo, 1918-1940. Accounting Historians Journal 35 (1) , pp. 49-81.

Full text not available from this repository.

Abstract

Utilizing archival materials, this paper examines the case of the Genoa-based firm, Ansaldo, which, by the early decades of the 20th century, had emerged as a major force in the inter-related fields of engineering, shipbuilding, and metal and steel manufacture in Italy. Following financial problems immediately after World War I and during the 1920s, the company was subsequently taken under the umbrella of the Italian State s financial holding unit, the Institute for Industrial Reconstruction (IRI), in the 1930s. Utilizing Lewin s theory of change as a framework for investigating change in management accounting, the paper examines the internal and external factors influencing the development of cost/management accounting at the company. These are also examined against the background of the development of scientific management, both in Italy and elsewhere.

Item Type: Article
Date Type: Publication
Status: Published
Schools: Business (Including Economics)
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Uncontrolled Keywords: Ansaldo; Cost accounting; Industrial management; Europe
Publisher: The Academy of Accounting Historians
ISSN: 0148-4184
Related URLs:
Last Modified: 04 Jun 2017 04:13
URI: http://orca.cf.ac.uk/id/eprint/34915

Citation Data

Cited 8 times in Google Scholar. View in Google Scholar

Cited 10 times in Scopus. View in Scopus. Powered By Scopus® Data

Actions (repository staff only)

Edit Item Edit Item