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L’introduzione dei sistemi di controllo di matrice anglosassone nelle aziende italiane: il caso Cornigliano s.p.a

Author

Listed:
  • Francesco Giaccari
  • Mario Turco

Abstract

Teoria e prassi degli strumenti del controllo direzionale si sono sviluppate in maniera sistematica e razionale con la crescita dimensionale delle imprese. La loro origine, peraltro, come evidenziato da numerosi studi, è anteriore, anche se variabile, nelle forme e nei tempi, nei diversi contesti osservati. In Italia, si è verificato uno sfasamento temporale nell’utilizzo dei modelli di controllo, soprattutto se si confronta la realtà delle grandi corporation anglo-sassoni, nella prima metà del secolo scorso. Le ragioni sono riconducibili alla struttura produttiva del Paese e all’orientamento prevalente della dottrina, nella fase di industrializzazione. Tuttavia, la successiva diffusione degli strumenti di controllo, soprattutto derivanti dalla prassi nord-americana, è stata favorita anche dalle intense relazioni intessute da imprese italiane, all’avanguardia nel periodo della ricostruzione. Il lavoro illustra il caso della Cornigliano S.p.A., azienda genovese operante nell’ambito della siderurgia pubblica.

Suggested Citation

  • Francesco Giaccari & Mario Turco, 2014. "L’introduzione dei sistemi di controllo di matrice anglosassone nelle aziende italiane: il caso Cornigliano s.p.a," CONTABILITA' E CULTURA AZIENDALE, FrancoAngeli Editore, vol. 2014(1), pages 13-32.
  • Handle: RePEc:fan:ccadaa:v:html10.3280/cca2014-001003
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    References listed on IDEAS

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    1. Michael Scorgie, 1997. "Progenitors of modern management accounting concepts and mensurations in pre-industrial England," Accounting History Review, Taylor & Francis Journals, vol. 7(1), pages 31-59.
    2. Hopwood, Anthony G., 1987. "The archeology of accounting systems," Accounting, Organizations and Society, Elsevier, vol. 12(3), pages 207-234, April.
    3. Lino Cinquini & Alessandro Marelli, 2002. "An Italian forerunner of modern cost allocation concepts: Lorenzo De Minico and the logic of the 'flows of services'," Accounting History Review, Taylor & Francis Journals, vol. 12(1), pages 95-111.
    4. Valerio Antonelli & Trevor Boyns & Fabrizio Cerbioni, 2006. "Multiple Origins of Accounting? An Early Italian Example of the Development of Accounting for Managerial Purposes," European Accounting Review, Taylor & Francis Journals, vol. 15(3), pages 367-401.
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