Template-type: ReDIF-Article 1.0
Author-Name: Francesco Giovanni Avallone
Author-Name: Alberto Quagli
Author-Name: Paola Ramassa

Title: Interdisciplinary research by accounting scholars: An exploratory study
Abstract: There is a growing consensus around the pivotal role of interdisciplinary research (hereafter IDR) in achieving innovative results and addressing the challenges of modern societies, whose solutions are often beyond the scope of a single discipline. This paper builds on this literature to explore the trends in IDR and its evaluation in research quality assessments in the context of accounting studies by Italian scholars, even in comparison with disciplinary research. This exploratory study covers a da- taset of all articles published by Italian accounting scholars in international journals indexed in Scopus from 1985 to 2015 (1,233 articles). We operationalise IDR as diversity in the subject area of journals where the articles are published and diversity in the disciplinary sector of coauthors. Thus, the novelty of this article is that instead of using a single indicator of IDR, we consider the interaction of two alternative perspectives of analysis.
The main findings reveal a relevant increase in disciplinary and interdisciplinary articles, with a comparatively smaller increase for IDR. Additionally, we observe that IDR by Italian accounting scholars is strongly oriented towards medical publi- cations. Regarding quality evaluation, the findings show a significantly higher eval- uation of disciplinary studies compared to IDR according to the criteria followed by the national assessment exercise (VQR).
This explorative study contributes to the debate on IDR in two different ways. On the one hand, our study shows a relatively low growth of IDR in the under-re- searched context of social sciences in a non-Anglo-Saxon setting, where national research evaluations have stimulated radical changes in the features and outlets of scientific production. On the other hand, our results are consistent with the view that papers with a clear disciplinary focus receive comparatively higher evaluations be- cause the standards established for assessment are usually defined within the disci- pline.
Classification-JEL: M41, I23
Keywords: 
Note: 
Pages:5-34
Volume: 2022/2
Year: 2022
Issue:2
File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=72049&Tipo=Articolo PDF
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Handle: RePEc:fan:Frfrfr:v:html10.3280/FR2022-002001
Number: 1
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Template-type: ReDIF-Article 1.0
Author-Name: Giacomo Boesso
Author-Name: Fabrizio Cerbioni
Author-Name: Andrea Menini

Title: Does the Adoption of Planning and Control Tools Influence Performance? Opinions of Grantors and Grantees About Non-profit Projects
Abstract: This study analyzes whether a positive association exists between foundations? adoption of accounting control tools and the perceived economic and social perfor- mance. Data are collected through a survey addressed to both decision-makers of Italian banking foundations (IBFs) and grantees that received project-related dona- tions from the same IBFs. Results show a positive association between the adoption of selected planning and control tools (i.e., definition of project budget, in-progress monitoring, and utilization of operating performance indicators) and performance. Meanwhile, a second set of more complex tools (i.e., ex-post valuation of activities, direct operative support offered from foundations to their grantees, and social key performance indicators) records a mixed association with social performance and a negative association with economic performance.
Classification-JEL: L31, L38
Keywords: 
Note: 
Pages:35-55
Volume: 2022/2
Year: 2022
Issue:2
File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=72050&Tipo=Articolo PDF
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Handle: RePEc:fan:Frfrfr:v:html10.3280/FR2022-002002
Number: 2
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Template-type: ReDIF-Article 1.0
Author-Name: Pietro Fera
Author-Name: Rosa Vinciguerra

Title: Minorities? Representativeness on the Board and their Effect on the Level of Compliance with the Italian RPTs Regulation
Abstract: The definition and regulation of related-party transactions (RPTs) depend mainly on the conceptual framework underlying the interpretation of such a phenomenon. While the conflict of interests hypothesis focuses on opportunistic behaviours, the efficient transaction hypothesis suggests that RPTs lead to more efficient. In such a scenario, instead of providing opposite interpretations, the contingency hypothesis considers the potential risks and benefits associated with specific RPTs, i.e. other contex- tual factors and corporate governance mechanisms. Among the latter, independent di- rectors, empowered by the majority of national legislations worldwide, should play a crucial role in spotlighting opportunistic behaviours to the detriment of minorities. However, in light of the many corporate scandals that have stressed the RPTs? issues, practitioners and academics have questioned their effectiveness, especially in contexts characterized by high ownership concentration, while leaving room for the so-called minority directors, i.e. independent directors appointed by minority shareholders. On this matter, aiming to analyse the potential impact of minority directors on the level of procedural compliance for the RPTs? implementation, this empirical study, based on a data set, shows that they represent a more effective tool for the full and strict adoption of the current RPTs regulation, while independent directors fail in their monitoring role and are ineffective in bolstering corporate transparency with regard to RPTs.
Classification-JEL: G34, G38, G32, M48, M00
Keywords: 
Note: 
Pages:57-88
Volume: 2022/2
Year: 2022
Issue:2
File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=72051&Tipo=Articolo PDF
File-Format: text/HTML
Handle: RePEc:fan:Frfrfr:v:html10.3280/FR2022-002003
Number: 3
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Template-type: ReDIF-Article 1.0
Author-Name: Gianluca Gabrielli
Author-Name: Alice Medioli
Author-Name: Paolo Andrei

Title: Accounting and Big Data: Trends, opportunities and direction for practitioners and researchers
Abstract: Big Data, the Internet of Things and Machine Learning are only today starting to be widely used but are already attracting interest. They can generate a significant impact on business management. This article analyses use and exploitation of Big Data by business management, focusing on its role in reshaping accounting information systems. The Internet of Things and Machine Learning play a key role in obtaining insights and value in this complex world. Like other areas of business, the accounting function is showing growing interest in their possible applications. We analyze, from three perspectives, how big data impacts on the accounting role in supporting managers and decision-making process, also with the aim to define future research lines that scholars could explore. An internal perspective focuses on how big data can impact management accounting; an external perspective focuses on a new dimension of financial accounting and disclosure of information; and a third perspective, the control one, fo- cuses on the impact of big data on internal and external audit procedures.
Classification-JEL: 
Keywords: 
Note: 
Pages:89-112
Volume: 2022/2
Year: 2022
Issue:2
File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=72052&Tipo=Articolo PDF
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Handle: RePEc:fan:Frfrfr:v:html10.3280/FR2022-002004
Number: 4
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Template-type: ReDIF-Article 1.0
Author-Name: Raffaele Fiume
Author-Name: Tiziano Onesti
Author-Name: Marco Vulpiani
Author-Name: Simone Chirchiglia
Author-Name: Claudio Rossetti

Title: The impairment test in contexts of socio-economic and financial turbulence
Abstract: 
Classification-JEL: 
Keywords: 
Note: 
Pages:113-139
Volume: 2022/2
Year: 2022
Issue:2
File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=72053&Tipo=Articolo PDF
File-Format: text/HTML
Handle: RePEc:fan:Frfrfr:v:html10.3280/FR2022-002005
Number: 5
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Template-type: ReDIF-Article 1.0
Author-Name: Roberto Di Pietra
Author-Name: Stefano Zambon
Author-Name: Andrea Tenucci

Title: Book Review. Nicola Dalla Via, XBRL for Business Reporting: Reference Framework, Network Analysis, and New Trends, FrancoAngeli, 2020
Abstract: 
Classification-JEL: 
Keywords: 
Note: 
Pages:141-146
Volume: 2022/2
Year: 2022
Issue:2
File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=72054&Tipo=Articolo PDF
File-Format: text/HTML
Handle: RePEc:fan:Frfrfr:v:html10.3280/FR2022-002006
Number: 6