We may not be able to make you love reading, but archaeology of knowledge will lead you to love reading starting from now. Book is the window to open the new world. The world that you want is in the better stage and level. World will always guide you to even the prestige stage of the life. You know, this is some of how reading will give you the kindness. In this case, more books you read more knowledge you know, but it can mean also the bore is full.

The archaeology of knowledge

The Visible Hand: The Managerial Revolution in American Business

Abstract : A study is reported of the variations in organizational commitment and job satisfaction, as related to subsequent turnover in a sample of recently-employed psychiatric technician trainees. A longitudinal study was made across a 10 1/2 month period, with attitude measures collected at four points in time. For this sample, job satisfaction measures appeared better able to differentiate future stayers from leavers in the earliest phase of the study. With the passage of time, organizational commitment measures proved to be a better predictor of turnover, and job satisfaction failed to predict turnover. The findings are discussed in the light of other related studies, and possible explanations are examined. (Modified author abstract)

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Organizational Commitment, Job Satisfaction and Turnover Among Psychiatric Technicians. Technical Report No. 16.

Abnormal: Lectures at the Collège de France, 1974–1975

Madness and civilization

This paper seeks to reveal Alberto Ceccherelli (1885–1958), a student of the Italian accounting scholar Fabio Besta, as an important pioneer in the history of accounting practice. Ceccherelli based his accounting history research programme on the thorough review of the surviving business records of medieval Tuscan firms and the critical investigation of the origins of accounting systems, balance sheets and early cost-accounting methods and records. This paper also illuminates his leading role in the dissemination of international accounting history through his works, and especially his seminal and widely referenced publication, I libri di mercatura della Banca Medici e l'applicazione della partita doppia a Firenze nel secolo decimoquarto [Merchant Books of the Medici Bank, and Double-Entry Bookkeeping in Florence at the Beginning of the 14th Century].

Alberto Ceccherelli (1885–1958): pioneer in the history of accounting practice and leader in international dissemination

The aim of this paper is to explore the role played by cost accounting in Italy's Industrial Mobilization system and in the largest firm manufacturing weaponry, Ansaldo of Genoa, during WWI. While in other countries such as the UK and the USA, efficiency in buying and managing war material was an important part of military strategy, in Italy, various factors impeded it. This paper focuses on contracting procedures adopted by the Ministry of War and Ministry of Munitions and looks at the cost accounting practices in Ansaldo to see how costs were determined and how prices were set. We found a paradox. On the one hand, despite knowledge of costing, the government did not impose cost controls on the producers of war material, nor on their profit rates. On the other hand, examining Ansaldo's cost sheets we discover they underestimated their production costs leading the firm to losses despite its favorable political position. This paper contributes to the theoretical debate about the relationships betwe...

Cost Accounting for War: Contracting Procedures and Cost-plus Pricing in WWI Industrial Mobilization in Italy

The aim of this article is to show the contributions to the accounting history literature made by Italian scholars working in the second half of the nineteenth century. These scholars comprised the...

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A pioneering era of accounting history: The contributions of nineteenth-century Italian literature and its enduring dissemination around the globe:

Accounting historians link the origins of cost accounting to the rise of manufacturing firms and, in a more detailed way, to efficiency control, pricing and decision-making problems faced in those organizations. To date, the international debate has mainly focused on practices in the USA, Great Britain and France, with little evidence available of developments in other countries, such as Italy. In this paper, the authors analyse the development of cost accounting in an Italian firm, 'La Magona d'Italia'. This iron, steel and tinplate firm, situated in Piombino, is observed over the period 1865-1940, i.e. during the central phase of the industrial revolution in Italy. We find that several factors influenced the implementation of a cost accounting system at Magona, including efficiency control, strategic decision making, and stock valuation. We also find a strong British influence on Magona's strategy, organization and information system, particularly in respect of finance, managers, technology and accounti...

Valerio Antonelli

Papers

Alberto Ceccherelli (1885–1958): pioneer in the history of accounting practice and leader in international dissemination

Cost Accounting for War: Contracting Procedures and Cost-plus Pricing in WWI Industrial Mobilization in Italy

A pioneering era of accounting history: The contributions of nineteenth-century Italian literature and its enduring dissemination around the globe:

The rise of cost accounting: evidence from Italy

Accounting and Psychiatric Power in Italy: The Royal Insane Hospital of Turin in the 19th Century