Template-type: ReDIF-Article 1.0
Author-Name: Stefania Servalli

Title: Digitalisation: New tools for an ancient discipline
Abstract: 
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Pages:5-7
Volume: XXII
Year: 2022
Issue:1
File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=72788&Tipo=Articolo PDF
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Handle: RePEc:fan:Ccadaa:v:html10.3280/CCA2022-001001
Number: 1
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Template-type: ReDIF-Article 1.0
Author-Name: Viatcheslav Sokolov
Author-Name: Svetlana Karelskaia
Author-Name: Ekaterina Zuga

Title: Visual Accounting on the example of Boris Kustodiev?s Merchant
Abstract: Introduction. This study explores the link between accounting and art using an example of a painting by renowned Russian artist Boris Kustodiev - The Merchant, or an Old Man Counting Money. 
Aim of the work. This work aims to develop the provisions of visual accounting on the example of Russian painting as, hermeneutically, ?every painting is an increment of being and subject to the essential definition as a representation, its formation? (Gadamer, 1988, p. 196).
Methodological approach. The paper is based on an indepth review of the central character in the painting - a merchant - and provides a detailed description of the objects that surround him, which feature the second dominant element complementing the figure of the merchant - a traditional Russian mechanical abacus. The study also includes a brief biography of the artist and an overview of his creative milestones as well as some facts about the life of the accountant that served as a model for the merchant character. 
Main findings. This study unveils the use of accounting tools in works of art and demonstrates how actors and users perceive accounting. 
Originality. The originality of the study lies in its first attempt to provide a detailed review of accounting through the prism of Russian art by using a methodology that can be adopted to analyse the creations of other artists dealing with subjects related to accounting, as well as to explore the works of accountants who contributed to art.
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Pages:9-27
Volume: XXII
Year: 2022
Issue:1
File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=72789&Tipo=Articolo PDF
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Handle: RePEc:fan:Ccadaa:v:html10.3280/CCA2022-001002
Number: 2
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Template-type: ReDIF-Article 1.0
Author-Name: Alessandro Paolo Rigamonti

Title: Egidio Giannessi?s contributions to cost accounting: The Kreislauf between Costs and Prices
Abstract: Introduction: This study discusses the life and ideas of Egidio Giannessi, an im-portant Italian accounting theorist, and provides an in-depth critical analysis of The Kreislauf between Costs and Prices, a book that he wrote in 1958.
Aim of the work: The research explores how the ideas in The Kreislauf are relevant for the discipline of cost accounting. The study also investigates the historical background and Giannessi?s vision to identify the context in which The Kreislauf was developed. It aims to resume Giannessi?s main statements by describing why the ideas are still valuable today.
Methodological approach: The research is based on an interpretative approach.
Main findings: The study provides a rationale to explain the absence from the in-ternational debate of Giannessi?s ideas. The research investigates how The Kreis-lauf fits into the academic debate regarding its usefulness for practitioners of re-search in managerial accounting.
Originality: The study proposes a link between the antitrust regulation on exces-sive pricing and the problem expressed in the book.
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Pages:29-53
Volume: XXII
Year: 2022
Issue:1
File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=72790&Tipo=Articolo PDF
File-Format: text/HTML
Handle: RePEc:fan:Ccadaa:v:html10.3280/CCA2022-001003
Number: 3
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Template-type: ReDIF-Article 1.0
Author-Name: A cura della Redazione

Title: Crisis, organizations, and society. Experiences from the past, lessons for the future
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Pages:55-59
Volume: XXII
Year: 2022
Issue:1
File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=72791&Tipo=Articolo PDF
File-Format: text/HTML
Handle: RePEc:fan:Ccadaa:v:html10.3280/CCA2022-001004
Number: 4