LIBRI DI FABIO SANTINI

Introduction. The history of the Banca Italiana di Sconto (BIS), established in Italy at the end of 1914 and extinguished in 1922, represents an intriguing case in which socio-political forces and personal interests played a crucial role in determining the setup and fall of a financial institution over a very short period in a peculiar historical frame. Aim of the work. This study aims to give meaning to the events leading to the establishment, development, and unexpected liquidation of the BIS. Methodological approach: The study relies on Gramsci’s ‘theory of hegemony’ with a special focus on the concept of the élite. Main findings. This study shows how the initial convergence of interests was a crucial factor in the decision to set up the BIS and use it as an instrument of war. At the end of the conflict, some actors sought to maintain their dominant positions and sacrificing the bank was a necessary side effect. Originality. Although the BIS has already been studied under various historical profiles, the present study offers a new key to understanding the final events of the bank through the adoption of a neo-Gramscian approach

Firstly, the present paper proposes a theoretical framework of Strategic Management Accounting (SMA) in the context of small and medium sized enterprises (SMEs). Additionally, it examines the actual diffusion of SMA with reference to a sample of 40 SMEs from central Italy. Finally, it presents a contingent model based on a regression analysis in order to identify the determinants of traditional and SMA tool introduction and their influence on the financial performance distinguishing between high- and low-complexity companies. For this purpose, a mixed quantitative and qualitative information was employed. The quantitative data was acquired through a survey and the study of AIDA database while the qualitative one through interviews. In contrast with some earlier assumptions, the findings show a higher than expected SMA diffusion in SMEs, combined with a proactive approach in the organizations which introduced it, largely in an informal way. The study also reveals that SMEs which operate in a high-complexity environment use SMA tools more extensively to achieve higher financial performance.

Alla luce dei cambiamenti in corso nell’accademia italiana, la Sidrea (Società Italiana dei Docenti di Ragioneria e di Economia Aziendale) ha attivato un gruppo di lavoro sulla valutazione periodica della ricerca. Il volume – primo risultato di questo gruppo – propone un confronto tra le prassi internazionali maggiormente significative e rappresenta un ulteriore contributo dell’accademia a un dibattito vitale per lo sviluppo della Comunità scientifica.