This paper aims to aid our understanding of the emergence of accounting as a control instrument in complex proto-industrial settings, through its perceived capacity of mirroring the production process. The paper starts off from an archival document, the 1586 deliberation by the Venetian Senate,...

The extension of an economic and managerial discourse to non-business organisations is becoming increasingly common in the modern-day world. This is also true of arts organisations (museums, opera houses, etc.) where considerable conflicts and misunderstandings can be found between the different...

This paper focuses on the need for critical reflection on the theoretical/methodological characterization of that broad area of research referred to here as strategy studies. The aim is to point out some of the features of this field that distinguish it from other scientific ambits (in...

The theme of this book is the study of strategic change processes, with a focus on the 'European perspective' in studying strategic change. The 1980s ushered in an era of radical change for many organizations both in Europe and North America, and the topics have become dominant academic and...

History of management and stratigraphy of organizing / Luca Zan -- From manufacturing to industry: the turn in the late 19th century / Pasquale Ventrice -- The recovery of the Arsenal: the process from 1980 until today / Claudio Menichelli -- The role of the Agenzia del Demanio (State Property...

In spite of our increasing knowledge about the existing patterns in accounting research, we still have much to learn about the cross-national dynamics of research ideas. This paper addresses the ebb and flow of research fashions in management accounting among national groups of accounting...

Organizational learning is a key concept for firms involved in turbulent environments. The learning process is based upon the idea that improvements, once learnt, are remembered. Nevertheless, organizations can forget the achievements of the learning process. The aim of this paper is to explore...

Purpose – The purpose of this paper is to analyze and critique the growing literature on record-keeping practices in Mesopotamia and ancient Egypt with a particular focus on processes of ancient accountability, and provide a research agenda for future work. Design/methodology/approach –...