Culture is a key word in the story of Italy. The richness of its cultural past together with the present and future potential of its creativity has given culture a central role in the agenda of public policies. As a new element in this pattern, most recently the word 'culture' has been...

The exploration of accounting practices reported in this paper illustrates how perceptions of financial problems and notions of economic accountability develop within cultural and institutional environments that substantially differ from those of the business firm. The paper seeks to oppose a...