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44 results on '"Marisca, Carmelo"'

5. Tracing the Evolution of Accounting History Research in the New Millennium: A Bibliometric Analysis of Publication Patterns in Specialist Journals.

Author

Rappazzo, Nicola, Marisca, Carmelo, and Sargiacomo, Massimo

Subjects
BIBLIOMETRICS, ACCOUNT books, AUTHORSHIP, PARTICIPATION, MAPS
Abstract

This paper aims to expand the analysis of publishing patterns in specialized international accounting history journals, focusing on the period from 2000 to 2023. The objective is to shed light on how this field of accounting research has evolved throughout the new millennium, adopting a bibliometric approach. The study encompasses 1,044 documents. We examined metrics such as authorship distribution, geographical diversity, and thematic orientations, employing a methodology that quantitatively maps the intellectual landscape of accounting history for a comprehensive view. Our findings indicate widespread participation in the scientific debate, with contributions from around the globe and a growing trend in co-authored articles. Furthermore, our analysis identifies eight thematic clusters. In summary, this paper charts and systematizes these contributions, pinpointing key research areas and offering insights into the latest advancements and potential future directions in accounting history studies. [ABSTRACT FROM AUTHOR]

Published
2024
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8. Fifty Years of the Accounting Historians Journal: A Bibliometric Overview.

Author

Black, William H., Marisca, Carmelo, Noto, Guido, Rappazzo, Nicola, and Sargiacomo, Massimo

Subjects
HISTORY of accounting, BOOKKEEPING, ACCOUNT books, ACCOUNTING education, ACCOUNTING standards, CITATION networks, BIBLIOMETRICS
Abstract

The Accounting Historians Journal (AHJ) holds a prominent position as one of the pioneering international journals dedicated to the study of accounting history. Inaugurated in 1977, AHJ assumed the role previously held by its predecessor The Accounting Historian. Consequently, 2023 is its 50th anniversary, presenting an opportunity to share its origins and evolution over time. This study provides an overview of AHJ since its foundation, using bibliometric analysis based on similarity visualization from the VOSViewer software. It also uses citation analysis, cocitation analysis, bibliographic coupling, and co-occurrence analysis. The bibliometric analysis reveals four clusters centered on the following topics: Financial Reporting, Accountability, and Auditing; Luca Pacioli and Double-Entry Bookkeeping; Accounting Profession and Accounting Education; Taxation and Accounting Standards. Biographies are a subfield that was not captured by the co-occurrence analysis. This paper systematizes a scholarly understanding of AHJ to pinpoint key research domains and suggest potential directions for AHJ. [ABSTRACT FROM AUTHOR]

Published
2024
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18. Il bilancio di sostenibilità, il bilancio integrato e la dichiarazione di carattere non-finanziario

Author

Balluchi, F., Furlotti, K., Marisca, Carmelo, Medioli, Alice, Torelli, Riccardo, Torelli Riccardo (ORCID:0000-0003-1956-3981), Balluchi, F., Furlotti, K., Marisca, Carmelo, Medioli, Alice, Torelli, Riccardo, and Torelli Riccardo (ORCID:0000-0003-1956-3981)

Abstract

Alla luce di quanto trattato nel Capitolo 8 in tema di strumenti di accountability diretta, nei seguenti paragrafi verranno approfonditi i tre strumenti di rendicontazione socio-ambientale ad oggi più diffusi e maggiormente strutturati, oltre che supportati da standard setter nazionali e internazionali o dalla legislazione italiana ed europea in vigore: il Bilancio di sostenibilità, il Bilancio integrato e la Dichiarazione di carattere non-finanziario. Per i primi due, si tratta di documenti di carattere socio-ambientale diffusi a livello globale, sorretti da linee guida di carattere internazionale quali gli Standard del Global Reporting Initiative, per il Bilancio di sostenibilità, e l’ Framework dell’Integrated Reporting Council, per quanto riguarda il Bilancio integrato. In Italia, tali strumenti di rendicontazione hanno carattere di volontarietà e non esistono ad oggi regolamentazioni specifiche, leggi o altri obblighi vincolanti che impongano alle aziende di predisporre e pubblicare tali documenti. Tuttavia questa caratteristica di volontarietà non ha impedito che questi divenissero in breve tempo strumenti largamente diffusi, studiati, adottati e conosciuti. La Dichiarazione di carattere non-finanziario è uno strumento di rendicontazione sociale e ambientale imposto in Italia a determinate tipologie di aziende dal D.Lgs. 30 dicembre 2016, n. 254, in recepimento della direttiva 2014/95/UE del 22 ottobre 2014. Il Decreto non obbliga le imprese a seguire determinate linee guida o framework di rendicontazione nazionali o internazionali, ma esplica una serie di tematiche che devono essere affrontate e approfondite nel documento stesso. L’obbligatorietà della predisposizione della Dichiarazione, seppur solo per le società di maggiori dimensioni, rappresenta un passaggio di rilievo, sia dal punto di vista legislativo che dal punto di vista della rendicontazione nonfinanziaria; coinvolge infatti un significativo numero di aziende, che dall’esercizio finanziari

Published
2019

22. Social Reporting in European Ethical Banks: A Comparative Study

Author

Pulejo, Luisa, Marisca, Carmelo, and Rappazzo, Nicola

Subjects
Ethical banks, Ethical banks, corporate social responsibility, social reporting, comparative analysis, corporate social responsibility, comparative analysis, social reporting
Published
2015

44. Promoting Research and Landscape Experience in the Management of the Archaeological Networks. A Project-Valuation Experiment in Italy

Author

Carmelo Marisca, Grazia Napoli, Salvatore Giuffrida, F. Gagliano, Maria Rosa Trovato, Enrico Giannitrapani, Napoli grazia, Giuffrida Salvatore, Gagliano Filippo, Giannitrapani Enrico, Marisca Carmelo, and Trovato Maria rosa

Subjects
archaeological basins, Web-GIS and Geodatabases, territorial marketing, cultural economics, land economy, tourism experience management, cultural estate, landscape heritage, Geography, Planning and Development, TJ807-830, 010501 environmental sciences, Management, Monitoring, Policy and Law, TD194-195, 01 natural sciences, Web-GIS and Geodatabase, Renewable energy sources, Archaeological basins, Cultural economics, Cultural estate, Land economy, Landscape heritage, Territorial marketing, Tourism experience management, Web-GIS and geodatabases, archaeological basin, Political science, 0502 economics and business, GE1-350, 0105 earth and related environmental sciences, Valuation (finance), Environmental effects of industries and plants, Renewable Energy, Sustainability and the Environment, 05 social sciences, Archaeology, Natural resource, Environmental sciences, Settore ICAR/22 - Estimo, Estate, Discipline, 050212 sport, leisure & tourism, Tourism, cultural economic, Social capital
Abstract

Archaeological sites are part of the history and identity of a community playing a strategic role on the different scales of the cultural and economic common life. Whereas on the one end the most famous archaeological sites attract huge flows of tourists and investment, on the other hand, many minor archaeological sites remain almost ignored and neglected. This study proposes a project-evaluation approach devoted to the &ldquo, minor&rdquo, archaeological site development, outlining a territorial, socio-economic, and landscape communication pattern aimed at creating an archaeological network integrating other cultural and natural resources. As such, these networks get able to match the demand of customers who shy away from iper-consumerist tourism and want to deepen their knowledge of a place. The proposed approach integrates knowledge, evaluation, and design in a multiscale pattern whose scope is to foster and extend the archaeological research program, involving public and private stake/stockholders to widen the cultural-contemplative experience and promote further educational events concerning the themes of the local identity. With reference to the archaeological basin of Tornamb&egrave, Italy, a Web-GIS knowledge system has been drawn to provide the territorial information requested by the economic-evaluation multiscale pattern implemented to verify the cost-effectiveness of the project. The expected negative results of the economic valuation supported the allocation pattern of the considerable investment costs, as well as the hypothetic scenarios about the evolution of the cultural-contemplative experience due to the extension of the archaeological estate. Some disciplinary remarks propose a heterodox approach for a further interpretation of the economic results and financial indexes, by introducing the monetary dimension of such a social capital asset.

Published
2020
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