Stefano Zambon – författare

The recent financial crisis has sparked debates surrounding the nature and role of accounting in informing capital markets and regulatory bodies about the financial performance and position of a firm. These debates have drawn attention to the broader implications of accounting for the economy and society. Accounting and Business Economics brings together leading international scholars to examine the current state of accounting theory and its fundamental connection with the economics and finance of firms, viewing the business entity from not only accounting, but also national, economic, social, political, juridical, anthropological, and moral points of view.

Despite the now widely recognized importance of intangible assets and intellectual capital, they still appear to be poorly understood by both academics and practitioners. Indeed, the necessity for adopting a fresh approach to their reporting, measurement and management is today generally clear and accepted. This book gives room to new perspectives which broaden the scope and depth of the investigation, whilst also opening up innovative methods and opportunities for practice.

The theme of this book is the study of strategic change processes, with a focus on the "European perspective" in studying strategic change. The 1980s ushered in an era of radical change for many organizations both in Europe and North America, and the topics have become dominant academic and policy issues of the 1990s. Using a variety of theoretical perspectives and drawing on a number of academic disciplines, the book presents some challenging ideas about the theory and practice of the study of strategic change. The theoretical and empirical contributions of the book are presented around three key areas - the internationalization processes of firms, the development of human resources, and public sector change. The chapters are written by prominent scholars from economics, organization theory, history, sociology, accounting, and business strategy. Enriching this diversity is a mixture of national intellectual traditions emanating from the Anglo-Saxon, French, German, Italian and Scandinavian countries.

This Handbook provides a comprehensive analysis of intangibles, focusing on their reporting, disclosure and valuation. Highlighting the critical role of intangibles in business and economic growth, it underscores their widespread and pervasive presence and significance in the strategy, management and development of organizations.Adopting an original and innovative perspective, the Handbook collects 36 contributions that illustrate and critically discuss evidence and standpoints from diverse stakeholders, including policymakers, standard setters, international institutions, professionals and academics, taking into account micro and macro viewpoints. They argue that in a global digital economy, the ability to fund, reward and sustain innovation hinges on the visibility of the intangible assets driving it. Chapters examine several key areas concerning these resources, covering their accounting treatment, reporting and disclosure requirements, including sustainability, the associated risks and impacts, and the implications of digitization. The Handbook emphasizes that the effective management of intangibles is not only a matter of disclosure, but ultimately a matter of economic governance.The Handbook on Intangibles is an essential reference for scholars and students in the fields of economics, banking and accounting. It is also of great benefit to investors, financial analysts and accounting and valuation professionals interested in the function and practice of intangibles.

The recent financial crisis has sparked debates surrounding the nature and role of accounting in informing capital markets and regulatory bodies about the financial performance and position of a firm. These debates have drawn attention to the broader implications of accounting for the economy and society. Accounting and Business Economics brings together leading international scholars to examine the current state of accounting theory and its fundamental connection with the economics and finance of firms, viewing the business entity from not only accounting, but also national, economic, social, political, juridical, anthropological, and moral points of view.