Utilizing archival materials, this paper examines the case of the Genoa-based firm, Ansaldo, which, by the early decades of the 20th century, had emerged as a major force in the inter-related fields of engineering, shipbuilding, and metal and steel manufacture in Italy, Following financial problems immediately after World War I and during the 1920s, the company was subsequently taken under the umbrella of the Italian States financial holding unit, the Institute for Industrial Reconstruction (IRI), in the 1930s, Utilizing Lewin's theory of change as a framework for investigating change in management accounting, the paper examines the internal and extemal factors influencing the development of cosf management accounting at the company. These are also examined against the background of the development of scientific management, both in Italy and elsewhere.
The development of accounting in Europe in the Era of Scientific Management: the Italian engineering conglomerate, Ansaldo, c.1900-c.1940
ANTONELLI, Valerio;
2008
Abstract
Utilizing archival materials, this paper examines the case of the Genoa-based firm, Ansaldo, which, by the early decades of the 20th century, had emerged as a major force in the inter-related fields of engineering, shipbuilding, and metal and steel manufacture in Italy, Following financial problems immediately after World War I and during the 1920s, the company was subsequently taken under the umbrella of the Italian States financial holding unit, the Institute for Industrial Reconstruction (IRI), in the 1930s, Utilizing Lewin's theory of change as a framework for investigating change in management accounting, the paper examines the internal and extemal factors influencing the development of cosf management accounting at the company. These are also examined against the background of the development of scientific management, both in Italy and elsewhere.I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
