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    Paolo Collini

    Un esempio di come possa utilizzarsi l' ICMeG (Indice Concettuale del Medio Giudaismo) anche  come mero strumento di semplice lettura.
    Il testo, ricorrendo all'uso dell'ICMeG (Indice Concettuale del Medio Giudaismo), fornisce un esempio relativo al termine Logos e allo sviluppo di tale concetto tra Nuovo Testamento e Giudaismo ellenistico
    The following personal reflections are offered to the reader, building on the peculiar manner used by the Job's Book in discussing its content.
    Page 1. Journal of Management and Governance 5: 99, 2001. 99 List of Reviewers We would like express our sincere thanks to the following reviewers for their valued contribution to JMG 2000 issues: Ashish Arora Massimo Belcredi Andrea... more
    Page 1. Journal of Management and Governance 5: 99, 2001. 99 List of Reviewers We would like express our sincere thanks to the following reviewers for their valued contribution to JMG 2000 issues: Ashish Arora Massimo Belcredi Andrea Bonaccorsi Paolo Collini Guido Corbetta Alexander Dahaene Mark Ebers Nicolai Foss Alfonso Gambardella Aldo Genua John Hagedoorn Richard Harrison Geoff Hodgson Daniel Levinthal Edward Lorenz ...
    ABSTRACT The issue of cost calculation has been largely debated in the last years under the pressure of the perceived lost of relevance of the "traditional cost accounting approaches". The enthusiasm for new... more
    ABSTRACT The issue of cost calculation has been largely debated in the last years under the pressure of the perceived lost of relevance of the "traditional cost accounting approaches". The enthusiasm for new management accounting techniques has often driven the attention to the technical theoretical aspects of the proposed cost models. The paper presents the comparison of two survey results developed in a ten years distance on the similar sample of companies located in Italy (the first survey is reported in Cinquini et al., 1999). The comparison is based on costing system characteristics such as cost objects, costing purposes, cost configuration, allocation bases and innovative trends in costing (behavior respect to Activitybased costing and Target costing). These two long-distance surveys provide the opportunity to assess the changes occurred in the costing systems reducing the effects of physical and cultural barriers. The latter constitute the main issue in comparing results of surveys conducted in different countries. Moreover, the time elapsed could allow the perception about adopters’ behavior, along different stages of the diffusion process of advanced costing techniques. This outcome could open to further studies to assess whether or not adopters are moving from a “fad and fashion” behavior of the early stages, to a more rational approach in which the matching between management needs and tools potentiality is improved.