An Italian forerunner of modern cost allocation concepts: Lorenzo De Minico and the logic of the 'flows of services'
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DOI: 10.1080/09585200110107975
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- Hopper, Trevor & Armstrong, Peter, 1991. "Cost accounting, controlling labour and the rise of conglomerates," Accounting, Organizations and Society, Elsevier, vol. 16(5-6), pages 405-438.
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- Ericka Costa & Tommaso Ramus, 2012. "The Italian Economia Aziendale and Catholic Social Teaching: How to Apply the Common Good Principle at the Managerial Level," Journal of Business Ethics, Springer, vol. 106(1), pages 103-116, March.
- Lino Cinquini & Paolo Collini & Alessandro Marelli & Andrea Tenucci, 2015. "Change in the relevance of cost information and costing systems: evidence from two Italian surveys," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 19(3), pages 557-587, August.
- Francesco Giaccari & Mario Turco, 2014. "L?introduzione dei sistemi di controllo di matrice anglosassone nelle aziende italiane: il caso Cornigliano s.p.a," CONTABILIT? E CULTURA AZIENDALE, FrancoAngeli Editore, vol. 2014(1), pages 13-32.
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Keywords
Early Twentieth Century; Italy; Cost Accounting; Common Costs; Allocation Methods; Flows Of Services;All these keywords.
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