Public Sector Accounting in Italy at the Beginning of the 20th Century: The Contributions of Fabio Besta

2017 ◽  
Vol 44 (1) ◽  
pp. 35-50 ◽  
Author(s):  
Paolo Andrei ◽  
C. Richard Baker ◽  
Massimo Sargiacomo
Keyword(s):  
Public Sector ◽  
Public Administration ◽  
20Th Century ◽  
Process Of Change ◽  
The Public ◽  
Accounting History ◽  
History Of ◽  
The 19Th Century ◽  
Business And Management

ABSTRACT The 19th century and the first decades of the 20th century were particularly important for the development of accounting theory. Various accounting historians have emphasized the key role of Italian scholars during this period (Amaduzzi 2001; Bariola 1897; Ceccherelli 1915; Luchini 1898; Melis 1950). One of the most important of these scholars was Fabio Besta. This paper presents both a biography of Fabio Besta and a discussion of his contributions to accounting thought. There are two primary motivations for this paper; namely (1) to contribute to the biographical strand of accounting history research, and (2) to develop a better understanding of the history of public sector/state accounting. Besta is acknowledged as one of the most important Italian scholars of the accounting discipline. His work, focusing on public administration, is remarkable for its clarity and depth, and it is of particular interest today for researchers of business and management, especially with regard to those aspects that differentiate private sector from public administration. Over a century after his death, Besta's work continues to be of great interest. In fact, the debate concerning accounting methods in the public sector has not yet been completely resolved, with the process of change from cash-based to accrual-based accounting still taking place in many countries.

History of Sport Psychology in Cultural Magazines of the Victorian Era

1995 ◽  
Vol 9 (4) ◽  
pp. 376-390 ◽  
Author(s):  
D. Brett King ◽  
Brittany L. Raymond ◽  
Jennifer A. Simon-Thomas
Keyword(s):  
Sport Psychology ◽  
Professional Sports ◽  
The United States ◽  
Spectator Sports ◽  
Victorian Era ◽  
The Public ◽  
History Of ◽  
Cultural Magazines ◽  
The 19Th Century

The 19th century can be characterized as a time of avid public interest in team and spectator sports. As diverse and challenging new sports were developed and gained popularity, many articles on a rudimentary sport psychology began to appear in cultural magazines in the United States and Great Britain. Athletes, physicians, educators, journalists, and members of the public wrote on topics such as profiles and psychological studies of elite athletes, the importance of physical training, exercise and health, and the detrimental effects of professional sports to the role of age, gender, and culture in sports. Although a scientific foundation for such observations was largely absent, some of the ideas expressed in early cultural magazines anticipate contemporary interests in sport psychology.

scholarly journals The Role of the International Covenant on Economic, Social and Cultural Rights in the Countermovements Against Economic Liberalism

2021 ◽  
Author(s):  
◽  
Jose Villalobos Ruiz
Keyword(s):  
Human Rights ◽  
20Th Century ◽  
Social Protection ◽  
Detailed Examination ◽  
Cultural Rights ◽  
Economic Liberalism ◽  
Double Movement ◽  
History Of ◽  
The 19Th Century

<p><b>In recent years, revisionist studies of the history of economic, social and cultural rights have deemed that the International Covenant on Economic, Social and Cultural Rights (ICESCR) is a failed instrument. My thesis explores the extent to which that assessment is accurate and concludes that, although the ICESCR’s drafters did imbue the treaty with a strong purpose of resistance against the detrimental impacts of economic liberalism, the instrument’s ties to its historical roots might be too strong for it to serve an effective purpose in present and future efforts to push back against excessive marketisation. </b></p> <p>In order to fully understand both the ICESCR’s shortcomings and its unfulfilled potential, it is helpful to analyse the treaty’s content and purpose from the perspective of Karl Polanyi’s theory of the double movement. This theory, presented by Polanyi in his 1944 monograph The Great Transformation, established that the 19th century was defined by a struggle between those who advocated for economic liberalism and those who protected society from that economic model through a “countermovement” that promoted mechanisms of “social protection”. A current wave of neo-Polanyian scholarship has reinterpreted the double movement as a pendulum that has continued to swing between economic liberalism and social protection, explaining the rise of neoliberal practices in the second half of the 20th century and contemporary efforts to limit the influence of the market over society.</p> <p>From a neo-Polanyian viewpoint, the ICESCR was a product of the second countermovement – a series of actions taken by governments all around the world during the mid-20th century to mitigate the harmful effects of the market on people’s wellbeing. After conducting a detailed examination of the ICESCR’s travaux préparatoires, I determine that the members of the United Nations Commission on Human Rights consciously shaped the treaty according to six principles that I identify as underlying the second countermovement. </p> <p>This thesis argues that such an intimate connection with those principles, which at first might seem benign, is the source of the ICESCR’s current limitations. Because the instrument is a product of the second countermovement, it is now out of place in an era where economic liberalism presents different challenges than it did in the mid-20th century. That dilemma is illustrated by the contrast between the tentative approach of the Committee on Economic, Social and Cultural Rights – bound by the constraints of the ICESCR – and the confrontational tone of the Special Rapporteur on extreme poverty and human rights, which has taken advantage of its wider mandate to endorse practices of an emerging third countermovement that directly address the specific challenges of this era. Therefore, while the ICESCR has been used by those bodies to resist neoliberal ambitions, the treaty might become less relevant the further we move away – both chronologically and socio-politically – from the second countermovement.</p>

Prove generali di riforma del lavoro pubblico

2009 ◽  
pp. 239-262
Author(s):  
Giuseppe Ferraro
Keyword(s):  
Public Sector ◽  
Collective Bargaining ◽  
Key Words ◽  
Public Administration ◽  
Local Level ◽  
Controversial Issues ◽  
The Public ◽  
Efficiency And Productivity ◽  
General Perspective

- The essay deals with the most controversial issues of the so-called "Brunetta law of delegation", which aims at reforming the regulation of employment in the public sector. Taking into consideration the numerous requests for a review of the sources of regulation in this field, the reform strengthens the role of statutes, while decreases the role of collective bargaining, especially at the local level. The reform intervenes on the sensitive relationship between political and administrative power as well, in order to enhance management independence and to invest management with responsibility to reach efficiency and productivity, even through a stronger use of disciplinary measures. Public administration transparency and accountability is another important issue of this reform. In particular, the aim is to get involved citizens and customers in the first hand through measures - even at the judicial level - which might boost the most inefficient and uncommitted sectors. From a general perspective, this reform is noteworthy as it tries to introduce elements of renewal and to upgrade the public sector. Nevertheless, the proposed measures seem rough and not well-assessed, leading to solutions that often appear demagogic and unable to introduce elements of concrete renewal.Key words: Employment in the Public S ector; Collective Bargaining; Management; Transparency; Incentives; Sanctions.Parole chiave: Lavoro pubblico; Contrattazione collettiva; Dirigenza; Trasparenza; Incentivi; Sanzioni.

scholarly journals Poetycka wyspa pokoju: O powstaniu, działalności i światowych aspiracjach arabskiego Stowarzyszenia Apollo

2014 ◽  
Author(s):  
Ida Balwierz
Keyword(s):  
20Th Century ◽  
19Th Century ◽  
Arabic Literature ◽  
International Forum ◽  
Arabic Poetry ◽  
Monthly Review ◽  
The World ◽  
History Of ◽  
The 19Th Century

THE POETIC ISLAND OF PEACE. THE FORMATION, ACTIVITY AND WORD-WIDE ASPIRATIONS OF THE ARABIC APOLLO SOCIETY The object of the book is the presentation of the genesis and activity of the Apollo Society, acting in Egypt within the years 1932-1934 for the benefit of the rebirth of Arabic poetry. Particular attention in this book was paid to the peaceful mission that the society itself selected, and the ideas of brotherhood, cooperation, and international literary exchange – on which it was based. The leading representatives of this group understood the rebirth of Arabic poetry as such an increase of its artistic level that would enable its creators to join the Parnassus of the world poetry, become equal partners alongside the English, French or German poets. They dreamed their poetic works would become the great pride of the Arabs in the international forum. The book presents the various stages of the rebirth of Arabic poetry in Egypt during the second half of the 19th century to the first four decades of the 20th century. Factors that enabled the development of poetry were characterized, the role of the Apollo Society and the monthly review published by it was shown in the history of Arabic literature. The 20s of the 20th

Leadership and Public Administration

2017 ◽  
Author(s):  
Ludger Helms
Keyword(s):  
Public Sector ◽  
Public Administration ◽  
Executive Leadership ◽  
The Political ◽  
Leadership Roles ◽  
Political Leaders ◽  
The Public ◽  
Leadership Process ◽  
The Relationship

Classic accounts of the relationship between leadership and public administration used to be straightforward: Political officials exercise leadership in terms of providing direction to government, and administrations implement decisions made by those leaders. Over the past decades, however, both scholarly notions and empirical manifestations of leadership and administration have undergone substantive change. While the political leadership literature continues to be more interested in such aspects as goal identification and definition, and the ways and means by which leaders manage to garner and maintain support for their agendas, the crucial importance of implementation in terms of leadership effectiveness has been explicitly acknowledged since the seminal work of James MacGregor Burns who famously defined leadership as “real, intended social change.” Conversely, public administration scholars have discovered the role of bureaucrats in the leadership process as important subfields of public administration. To some considerable extent, these reorientations in the political study of leadership and administration have been driven by empirical developments in the real world of leaders and administrators. In many of the established democracies, political leaders have come to realize the importance of administrative resources, and in some contexts, such as in the United States, it seems justified to speak of particular administration-centered approaches to, and strategies of, executive leadership. At the same time, large-scale reforms of the public sector have fundamentally altered the role of bureaucrats in the leadership process. While individual top civil servants, especially (but not only) in Westminster systems, have always exercised some leadership, New Public Management reforms designed to increase the efficiency of the public sector extended leadership roles across the bureaucracy. The relationship between political leaders and bureaucrats continues to display major differences between countries, yet politicization of the civil service in its various forms marks a strong cross-national trend. In some countries, the proliferation of special advisers stands out as a more specific element of change with important implications for the evolving nature of executive leadership. Such differences between countries notwithstanding, a broad empirical inquiry suggests that the developments in the political and administrative parts of the executive branch in many major democracies are marked by divergent dynamics: While there is a notable trend within the political core executive to centralize power with the chief executive (prominently referred to as “presidentialization” by some authors), the public bureaucracy of many developed countries has experienced a continuous dispersion of leadership roles. The implications of these ongoing changes have remained understudied and deserve further scholarly attention. However, alongside a host of conceptual and methodological issues, perhaps the most difficult and complex challenges to leadership and administration, both for political science and politics itself, relate to processes of internationalization and globalization.

A History of Creole Studies

2019 ◽  
Author(s):  
Silvio Moreira de Sousa ◽  
Johannes Mücke ◽  
Philipp Krämer
Keyword(s):  
20Th Century ◽  
Academic Research ◽  
History Of Research ◽  
The Social ◽  
The Status ◽  
History Of ◽  
European Colonialism ◽  
Creole Languages ◽  
The 19Th Century

As an institutionalized subfield of academic research, Creole studies (or Creolistics) emerged in the second half of the 20th century on the basis of pioneering works in the last decades of the 19th century and first half of the 20th century. Yet its research traditions—just like the Creole languages themselves—are much older and are deeply intertwined with the history of European colonialism, slavery, and Christian missionary activities all around the globe. Throughout the history of research, creolists focused on the emergence of Creole languages and their grammatical structures—often in comparison to European colonial languages. In connection with the observations in grammar and history, creolists discussed theoretical matters such as the role of language acquisition in creolization, the status of Creoles among the other languages in the world, and the social conditions in which they are or were spoken. These discussions molded the way in which the acquired knowledge was transmitted to the following generations of creolists.

scholarly journals La ejecución de los fondos de recuperación europeos. Medidas sobre contratación pública introducidas por el Real Decreto Ley 36/2020.

2021 ◽  
pp. 281-312
Author(s):  
José Antonio MORENO MOLINA
Keyword(s):  
Public Sector ◽  
Public Administration ◽  
Public Procurement ◽  
Next Generation ◽  
Royal Decree ◽  
The Public ◽  
Object Of Study

LABURPENA: Bi gauza aztertzen dira lan honetan: erosketa publikoek zer egin dezaketen ekonomiaren susperraldia bultzatzeko, eta “Next Generation EU” funtsak kudeatzeko eta exekutatzeko neurriak. Funts horiek -gogora dezagun- 36/2020 Errege Lege Dekretuaren bidez taxutu ziren, dekretu horrek premiazko neurri batzuk onartu ondoren Administrazio Publikoa modernizatzeko eta Errekuperazio, Eraldaketa eta Erresilientzia Plana gauzatzeko. Arauak kontratazio publikoaren arloan jasotzen dituen berezitasunak aztertuko dira. Ez dira edonoiz aplikatzen; ikusi behar da sektore publikoko edozein entitatek zer egiten duen funts europarren bidez finantza daitezkeen proiektuak eta jarduerak kudeatzeko eta exekutatzeko, orduan soilik aplika daitezke. Ondorioztatu dugunez, egintza horiek ez dira asko, eta ez dira urrun iristen. ABSTRACT: The work analyzes the role of public purchases to promote economic reactivation and the measures for the management and execution of the “Next Generation EU” funds adopted through Royal Decree-Law 36/2020, which approves urgent measures to the modernization of the Public Administration and for the execution of the Recovery, Transformation and Resilience Plan. The public procurement specialties included in the standard are the object of study, which will apply only to the actions of any of the public sector entities aimed at the management and implementation of projects and actions that are financed with European funds and that at work it is concluded that they are limited and of little scope. RESUMEN: El trabajo analiza el papel de las compras públicas para impulsar la reactivación económica y las medidas para la gestión y ejecución de los fondos “Next Generation EU” adoptadas por medio del Real Decreto-ley 36/2020, por el que se aprueban medidas urgentes para la modernización de la Administración Pública y para la ejecución del Plan de Recuperación, Transformación y Resiliencia. Son objeto de estudio las especialidades en materia de contratación pública que recoge la norma, que se aplicarán sólo a las actuaciones de cualesquiera de las entidades del sector público dirigidas a la gestión y ejecución de proyectos y actuaciones que sean financiables con los fondos europeos y que en el trabajo se concluye que son limitadas y de escaso alcance.

scholarly journals Public Administration Science in the Development of Digital Technology

2021 ◽  
Vol 1 (2) ◽  
pp. 40-45
Author(s):  
Anak Agung Gde Brahmantya Murti
Keyword(s):  
Public Administration ◽  
Digital Technology ◽  
Paradigm Shift ◽  
Industrial Revolution ◽  
Rapid Development ◽  
The Public ◽  
Fourth Industrial Revolution ◽  
State Administration ◽  
History Of

The rapid development of digital technology is considered the fourth industrial revolution causing various changes, especially in the science of state administration. By using a qualitative approach, this paper explains how the direction of the development of state administration in Indonesia is currently in the flow of technological change and what challenges it faces. Seeing from the history of the paradigm shift that occurred in the science of state administration, the focus and locus of this science is very important because it can affect the perspective of the development of the science of state administration. The rapid development of technology is feared to be able to shift the central role of humans. For this reason, scientists are required to be able to contextualize the science of state administration and at the same time utilize digital technology to answer the public interest  

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