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Il saggio è frutto del lavoro da un gruppo di docenti costituito in seno alla SIDREA (Società Italiana Docenti di Ragioneria e di Economia Aziendale) con lo scopo di analizzare e valutare le eventuali nuove prospettive di studio della disciplina economico-aziendale.

La ricerca esamina le rappresentazioni dell’intelligenza e le credenze implicite sull’apprendimento della Matematica, dell’Italiano e delle Scienze in un gruppo di 126 insegnanti di scuola primaria. I risultati dimostrano che gli insegnanti assumono rappresentazioni dell’intelligenza generale più di tipo incrementale che entitario. Tuttavia, quando si esaminano le differenze tra le singole discipline si osserva che, indipendente dal livello di incrementalità/entitarietà dichiarato dagli insegnati o dalla materia insegnata, le credenze implicite sull’apprendimento della Matematica sono maggiormente orientate in direzione entitaria rispetto a quanto non accada per l’Italiano e le Scienze. Inoltre, le credenze degli insegnanti riflettono lo stereotipo di genere secondo cui i maschi sarebbero più predisposti allo studio di Matematica e Scienze rispetto alle femmine.

The study aimed to investigate, in 110 children attending the fourth class of an Italian primary school, the relationships between the executive functions of shifting, updating and inhibition and various aspect of arithmetic (written calculation, arithmetical facts and numeral knowledge). Shifting was assessed rating time and errors in color/number and number/letter Making trails task. Updating was assessed using Palladino et al.’s task (2001). Inhibition of endogenous information was assessed rating intrusion errors in Updating task, whereas effortful inhibition of exogenous interference and automatic inhibition of endogenous information were respectively assessed using Stroop and Negative Priming tasks. Results partially confirmed current literature, evidencing an association among shifting scores and measures of written calculation, numerical knowledge and arithmetical facts; updating scores were related both to numeral knowledge and arithmetical facts. Some intrusion measures were associated to numeral knowledge, and Stroop interference score was related to arithmetical facts, indicating higher sensibility to interference in children with higher fact performances. On the contrary, Negative Priming scores were not related to arithmetical performances. Stepwise regression analyses determined that time in shifting task was unique predictor of written calculation and numeral knowledge, whereas time in shifting task and Stroop interference score predicted retrieval of arithmetical facts.

I beni artistici, anche se collocati in ambienti chiusi, sono ugualmente esposti ad un processo di degrado che non è possibile evitare ma sul quale si può intervenire per rallentarne il decorso. I materiali che costituiscono un bene variano nel tempo a causa di trasformazioni fisiche, chimiche, biologiche e meccaniche: entro certi limiti di modificazione del bene si parla di invecchiamento, ma se tali limiti vengono superati e viene compromessa la possibilità di fruizione del bene stesso si parla di vero e proprio degrado. Le condizioni ambientali all’interno dei musei dovrebbero, pertanto, essere tali da preservare le opere d’arte dal degrado e da ridurre la frequenza degli interventi di restauro e manutenzione. Nel presente articolo vengono analizzati, a partire da un’indagine di campo effettuata presso il museo archeologico Baglio Anselmi di Marsala, le condizioni termoigrometriche all’interno delle tre sale espositive al fine di valutare l’idoneità del museo alla conservazione degli oggetti in esso esposti, con particolare riferimento al più noto reperto in esso contenuto: la nave punica.

Introduzione: In diversi studi si sono riscontrate associazioni tra le funzioni esecutive di shifting (Bull e Sherif, 2001; D’Amico e Guarnera, 2005), updating (Passolunghi e Pazzaglia, 2005) ed apprendimento matematico, mentre meno consistenti sono i risultati degli studi che hanno esaminato i processi inibitori (Passolunghi e Siegel, 2001; Censabella & Noel, 2008). Il presente studio mira quindi ad esaminare le associazioni tra varie abilità matematiche quali il calcolo scritto, la conoscenza numerica ed il recupero di fatti aritmetici, e le funzioni esecutive di shifting, inibizione e updating. I processi di inibizione vengono esaminati negli aspetti automatici e controllati, per informazioni esogene ed endogene. Metodo: Hanno preso parte alla ricerca 110 bambini di IV elementare. I processi di shifting sono stati misurati mediante le prove di alternanza lettere/numeri e colore/numero. Il processo di updating è stato misurato mediante l’Updating task di Palladino et al. (2001). L’inibizione controllata di informazione endogena è stata misurata calcolando gli errori di intrusione nell’Updating task, mentre l’inibizione controllata di materiale esogeno e l’inibizione automatica di materiale endogeno sono state rispettivamente misurate utilizzando i compiti di Stroop e di Negative Priming.Risultati e Discussione: I risultati hanno parzialmente confermato quanto ottenuto in studi precedenti, evidenziando un’associazione tra punteggi nello shifting e misure di calcolo scritto, conoscenza numerica e fatti aritmetici, nonché tra updating, conoscenza numerica e fatti aritmetici. Relazioni significative emergono tra alcune misure di intrusione e la conoscenza numerica, e tra i punteggi di sensibilità allo Stroop e le abilità nei fatti aritmetici, indicando che bambini con buone performance nel calcolo mentale presentano maggiore sensibilità all’interferenza. Al contrario, i punteggi al Negative Priming non mostrano alcuna associazione con le abilità aritmetiche. Una serie di analisi della regressione con metodo stepwise hanno consentito di determinare che lo shifting è l’unico predittore del calcolo scritto e della conoscenza numerica, mentre shifting e sensibilità allo Stroop sono entrambi significativi predittori del recupero dei fatti aritmetici. Bibliografia: Bull, R., & Scerif, G. (2001). Executive Functioning as a Predictor of Children’s Mathematics Ability: Inhibition, Switching, and Working Memory. Developmental Neuropsychology, 19(3), 273–293.Censabella S., Noël M. P. (2008). The Inhibition Capacities of Children with Mathematical Disabilities, Child Neuropsychology, Volume 14(1), 1-20. D’Amico A., & Guarnera M. (2005). Exploring working memory in children with low arithmetical achievement. Learning and Individual Differences, 15(3), 189-202.Palladino P., Cornoldi C., De Beni R. e Pazzaglia F., (2001). Working memory and updating processes in reading comprehension. Memory & Cognition, 29, 344-354.Passolunghi M.C., Pazzaglia F. (2005). A comparison of updating processes in children good or poor in arithmetic word problem-solving. Learning and Individual Differences, 15, 257-269.Passolunghi, M. C., & Siegel, L. S. (2001). Short-term memory, working memory and inhibitory control in children with difficulties in arithmetic problem solving. Journal of Experimental Child Psychology, 80, 44–57.

Provided that the Ragioneria (roughlynearly “Accounting”) is a discipline of administrative semiotic knowledge, Paragraph 1 of the paper poses some systematic premises. Then Paragraph 2 deals with several very general fundamentals on semiotic activities and semiotic disciplines, on one hand, and forms of “trace inscriptions” and canonic dimensions of “width”, “height” and “depth” of Ragioneria, on the other hand; finally it identifies the languages as a sort of fil rouge for the formation and fruition of the signs of the entire discipline is suggested. Then Paragraph 3 deals with the principal language types of Ragioneria, highlighting the opportu-nity of tending to “stronger” languages as they equally consider the context (including the current “globalization”) and the content (from denotingfor designation, rather than evocatingon), with a progressive polarization towards “regionality” as “depth” of space and time, which nowadays is especially critical for the discipline. Finally Paragraph 4 deals with branches of regionality of Ragioneria, under the light of a geo-political, historical and cultural glocalism, and with languages of the discipline which best fit to the context of the so-called “internationalization” of the present and near likely future. On the whole, the paragraph draws the conclusions of the paper, aiming at the virtuous circle of a flexible multi-cultural harmonization, rather than at the vicious one of a rigid mono-cultural standardization.

Scheda bio-bibliografica del tipografo francese Jean Picard attivo a Ferrara e a L'Aquila, rispettivamente nel 1475 e nel 1493.

The famous Tractatus XI particularis de computis et scripturis of Luca Pacioli (1494) marked a critical passage in the history of Ragioneria because, for the first time, it has claimed an explicit co-presence of practical, technical and theoretical aspects. But, since Paciolo was primarily “mathematicus rarissimus” e “theologus insignis”, his main motivations towards the double-entry should probably be found on motivations and knowledge of metadisciplinary level, chronologically foregoing and perhaps logically pre-eminent compared to the disciplinary ones. Therefore this paper aims to investigate whether, beyond his own initiation, he has felt for this kind of writing such an interest to include the Tractatus XI in his encyclopedic Summa not only for a disciplinary manifestation of a mere sensibility to the mercantile, a fortiori because he was not practicing the “art of accounts”, but firstly for a deep metadisciplinary maturation. The historiography has interpreted the Tractatus XI in a Platonist key, sometimes with some references to the incipient “modernism” of the Renaissance. And in fact friar Luca, as Franciscan, recognized himself in the fundamental ascendances and descendances of thought before and after the constitution, in the thirteenth century, of his Order; ascendances and descendances both linked to a Platonist thought, in which Agostino da Tagaste’s figure stands. But this thought ran in parallel with a second Western culture, consisting of the various ascendances and descendances Aristotelianism that, since the same century, assumed great importance as it inspired Tommaso d’Aquino and, through him, the coeval Dominican Order, the great protagonist together with the Franciscan one of history of the Christianity. This parallel development determined situations of rigidity and antithesis in all spheres of social life between the two Orders, but also dynamics of flexibility and synthesis, in particular within the cultural Renaissance period, in which Pacioli’s life and work are embedded. Therefore, we can accept the hypothesis that, in a disciplinary context of double-entry acting as a practice for a long time and as a technique for a bit less, in support of the incipient theory there has been a strong component of metadisciplinarity in terms of both Platonist and Aristotelian inspirations, with turmoil and grafts of Renaissancism; all according to an original and fertile eclecticism that did not degenerate into a confuse and sterile syncretism.

Scheda bio-bibliografica dell'editore torinese Giovanni Andrea Dossena, che nel 1544 si servì della tipografia romana di Antonio Blado.

Scheda bio-bibliografica del tipografo Steffen Arndes, attivo a Perugia, Schleswig e Lubecca tra il 1478 e il 1516.

non trovato

Scheda bio-bibliografica del tipografo Hans Aurl, attivo a Venezia e nella Germania del Sud tra il 1474 e il 1481.

The paper looks for the philophical and economic roots of accounting conceptions of value, and the following methods of evaluation, through the main accounting 'classical'authors of Italian doctrine. The basic assumption is that 'value' is not only an accounting concept but a multidisciplinary category that, incidentally for other disciplines, is central for accounting itself. The authors focus on the period following the 'precepts' period (late XV - early XIX century) and preceding the 'Zappian Revolution' of 1926 that gave birth to "Economia aziendale". So the Lombard School (Crippa and Villa), the Tuscan one (Cerboni and Rossi), Emanuele Pisani, the Venetian one (Besta, Alfieri and the first Zappa's production) are to be found after, of course only for what concerns value and evaluations. Still after, having set a brief link with more modern evolutions of the debate, and fertilized by this comprehensive discussion, a final critical synthesis of the whole is outlined with an attempt to point out first theoretical sentences about value and evaluations useful either for historical and for merely speculative purposes.

The paper investigates the history of a major Sicilian institution in Accounting: the local Court of Auditors. This began to work in a very early period, the XIII century, under the Swabian dynasty in the most glorious period of the old Kingdom of Sicily, when the modern European state was beginning to take root. The public audit for accounting, after, flew parallel to the events of local parliamentary institutions. The paper then focuses on two main arguments. The former is the history of this court in itself, its rise in power when Sicily evolved in a constitutional monarchy, its life gaced with the baronial biases and arrogance under the weak government of viceroys, and finally its decline and dead when Sicily, together with its centuries-old Parliament, was dissolved in the Italian political process of unification. The second is the mapping of archival resources left along this intriguing and dramatic long life; by means of a few samples it is showed what a fertile field is open for Accounting as well as for social and economic history studies.

This paper starts from the absence of a theory of Non-Profit Entities (NPE)in proper accounting or 'business economics' approaches. Accounting was traditionally developed by and for firms and is only roughly approaching the non-profit dominium. In doing so, we experience either an excessive generalism or excessive specialism. Hence, we seek a multi-level setting of the problem: general properties or 'characteristics' for entities in general, special properties or 'characterisations' for NPEs, and further properties of the main classes of NPEs. The chief outcome is the definition of based on the production of 'social' value and a further classification between NPOs and 'social' firms and, likewise, between the typical stocks and flows dealt with. A special emphasis on the Italian language literature and the 'business economics' approach is stressed throughout the paper

This paper attempts to outline the important shift that Italy faced at the beginning of the XX century in the accounting theory field. We refer in particular to the new approach that saw the 'flow' as main category to be explored instead of the old approach that saw the 'stock' as main object to be investigated.

This paper outlines Cerboni’s thought through a study of his main publications. It underlines the scientific nature of his work, not only through chronological interpretation,but above all through a logical-systematic interpretation based on its contents and contexts

In consideration of the lack of a common understanding of some important concepts in the Italian culture of Accounting, this paper tries to offer an overview of the 'Accounting Schools' in Italy, with particular attention to their meaning among their contexts. It presents the main ideas of the authors of the classical Lombard School, the Tuscan, the Venetian and the Palermitan one, pointing out how the two elected concepts of azienda and ragioneria changed through space and time. At the end a critical synthesis of the whole is outlined.