Massimo Sargiacomo

Massimo Sargiacomo
Università degli Studi G. d'Annunzio Chieti e Pescara | UNICH · Department of Management and Business Administration

Economics and Commerce

About

71
Publications
17,029
Reads
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1,178
Citations
Introduction
Massimo Sargiacomo, full Professor of Accounting and Public Sector Management, currently works at the Department of Management and Business Administration, University of G. Chieti -Pescara, where he is Director of the PhD 3-year Course on "Accounting, Management and Business Economics". Massimo nowadays does research on :"Accounting and Accountability changes in Knowledge Intensive Public Organisations"', "Management, Governance and Accountability of "Smart" Cities and Communities", "Accounting and Food", "Business History of Fashion and Luxury Companies", "The Origins of Accounting Culture: The Venetian Connection" , "Corruption in the Public Sector"; Accounting and Management in the aftermath of Natural Disasters"
Additional affiliations
April 2016 - present
Università degli Studi G. d'Annunzio Chieti e Pescara
Position
  • Managing Director
March 2011 - present
Università degli Studi G. d'Annunzio Chieti e Pescara
Position
  • Professor of Accounting

Publications

Publications (71)
Article
This study examines the role of accounting and other calculative practices in the context of a natural disaster and subsequent emergency-relief effort. Relying on document analysis and interviews with key participants, the study chronologically examines when, how, and with what effects accounting and other associated practices were mobilized in the...
Article
This study examines how a particular set of calculative practices and classification systems helped to guide the emergency responses to the 2009 earthquake in Abruzzo, Italy. Accounting classifications worked in tandem with scientific classifications to define the seismic event as a site for exceptional governance, to demarcate the temporal and spa...
Article
Purpose: The purpose of this paper is to synthesize insights from previous accounting, performance measurement (PM), and accountability research into the rapidly emerging field of knowledge-intensive public organizations (KIPOs). In so doing, it draws upon insights from previous literature and other papers included in this special issue of Accounti...
Article
Purpose: This paper investigates how public/private hybrid and ambiguous organizations played pivotal roles in a governmental programme of housing reconstruction following a major earthquake in central Italy in 2009. Venturing beyond the boundaries of institutional isomorphism and using a Foucauldian approach, the longitudinal analysis seeks to ill...
Article
Research Summary What type of firms are more likely to survive or even thrive in disaster events such as earthquakes, wildfires, and the COVID‐19 pandemic? We investigate whether family ownership and industry positioning affect firms' ability to capture opportunities for business recovery after a natural disaster. We analyze the performance of Ital...
Article
Full-text available
Purpose Drawing upon theoretical insights on value creation perspectives, the authors aim to advance the understanding of performance and accountability in different hybrid organisations. Design/methodology/approach The authors conceptualise common theoretical origins of hybrid organisations and how they create and enact value, by reflecting on th...
Chapter
The chapter investigates, through document analysis, the themes of urban smartness and disaster risk management in the conceptual perspective of resilience, exploring some best practices at the urban level in those countries that are most exposed to the occurrence of natural disasters.
Article
Full-text available
This research adds to sparse accounting literature on immigration by problematizing the intertwined relationship between accounting and ethics in the neoliberal era. It explains ethical paradoxes inherent in the neoliberal project and how these unfold in the accounting practices deployed by the Italian state to handle the ongoing refugee crisis. Ou...
Article
Purpose: This paper shows the accounting, accountability and calculative practices associated with emergency food allocations by the City of Turin through a program to feed the vulnerable during COVID-19. Design/methodology/approach: This is a single case study framed by Foucault's concept of governmentality. The data was collected through intervi...
Article
This study offers an analysis of published historical research on accounting for natural disasters. Drawing on the insights provided by an examination of 35 accounting/business/economic history and generalist journals, 11 articles have been selected and analysed. The analysis conducted on the scattered literature identified the emerging themes, dis...
Article
Frank Lewis Clarke (1933–2020), a member of the Sydney School of Accounting, was a keen observer of business practices, successes, and failures, an international journeyman for better accounting standards, an influential accounting academic, and a master teacher. This memorial considers Clarke's early childhood, education, and his contribution to a...
Poster
Full-text available
Critical Perspectives on Accounting is offering Italian speakers the possibility to submit their work in Italian to a Special Issue of the journal. The entire review process will take place in Italian and accepted papers will be published both in Italian and English. The call for papers is now available.
Article
Full-text available
The study investigates the role of commodity prices and tax purpose recognition on bitcoin prices. Since the introduction of bitcoin in 2008, emphasis has focused on economists, policy-makers and analysts drastically increasing bitcoin's accessibility and commodity values (Dumitrescu & Firică, 2014). This study employs GARCH and EGARCH from ARCH/GA...
Article
Full-text available
The study investigates herding behavior in cryptocurrencies in different situations. This study employs daily returns of major cryptocurrencies listed in CCI30 index and sub-major cryptocurrencies and major stock returns listed in Dow-Jones Industrial Average Index, from 2015 to 2018. Quantile regression method is employed to test the herding effec...
Article
Our exploration of three bodies of literature – public management, accounting and urban governance – shows that three views on these new technological practices of ‘urban auditing’ are present in the literature: a technocratic, a critical and an emergent view. We use these three views to introduce the six papers in this special issue. We conclude...
Article
Full-text available
Purpose: The paper investigates the closure mechanisms and strategies of exclusion concerning the establishment and subsequent functioning of the Collegio dei Rasonati, the professional body of accountants that was established in Venice in 1581 and operated until the end of the 18th century. Design/methodology/approach: The research design offers...
Article
Purpose Application of operations management in healthcare is particularly promising to improve the overall organisational performance, although the Italian system is behind in introducing related techniques and methods. One of the recent experiments in healthcare is the implementation of “Lean Thinking”. The purpose of this paper is to investigat...
Article
This study investigates the adoption of technological innovation, as well as the rise of accounting, management and organisational innovative practices in the luxury high-fashion industry, basing our analysis on the iconic brand Brioni. Grounded in the prior literature on the history of innovation and customisation, we develop a socio-technical ana...
Chapter
The recent global crisis has turned the spotlight on national health systems, and Italy in particular, which is undergoing serious difficulties, has once again seen the reigniting of the debate on the sustainability of its national health system.
Article
The 19th century and the first decades of the 20th century were particularly important for the development of accounting theory. Various accounting historians have emphasized the key role of Italian scholars during this period (Amaduzzi 2001; Bariola 1897; Ceccherelli 1915; Luchini 1898; Melis 1950). One of the most important of these scholars was...
Chapter
This chapter offers an overview of the main features of the global wine industry, at the same time portraying how firms are facing pivotal challenges in an increasing global scenario. The chapter illustrates the main primay and secondary activites which compose the value chain in the wine industry. In a related manner, it is explained how to build...
Article
Drawing on primary sources gathered from repositories in Abruzzo, Bologna and Rome, this study – underpinned by the framework of governmentality – analyses the accounting, financial and governmental practices deployed as a consequence of the Reclamation Consortia in Fascist Italy. In a scenario stimulated by the ascent of the Fascist discourse on t...
Chapter
This contribute aims at providing a general analysis of the Italian special legislation on Local Governments’ financial upset, focusing on the “attitude” of the Central Government towards both structurally distressed and financially destabilized entities. A synthetic outline of the national framework on financial distress and insolvency of Italian...
Book
The interrelations between accounting and food have been hitherto neglected at an international level. This regret is particularly meaningful with regards to Italy, where 'Food', besides being a physiological need to satisfy, is one of the main pillars of the 'Made in Italy' Industry, and the so-called Italian life-style, which has become a part of...
Chapter
In the last years, Italian public universities were affected by several reforms regarding not only the introduction of more rational funding allocation systems but also the possibility of closing universities that are persistently in a financial distress state. If, on the one hand, the prediction of bankruptcy will have the effect of making continu...
Article
This paper seeks to reveal Alberto Ceccherelli (1885–1958), a student of the Italian accounting scholar Fabio Besta, as an important pioneer in the history of accounting practice. Ceccherelli based his accounting history research programme on the thorough review of the surviving business records of medieval Tuscan firms and the critical investigati...
Article
This paper seeks to reveal Alberto Ceccherelli (1885–1958), a student of the Italian accounting scholar Fabio Besta, as an important pioneer in the history of accounting practice. Ceccherelli based his accounting history research programme on the thorough review of the surviving business records of medieval Tuscan firms and the critical investigati...
Article
Lean seems to be the next revolution for a better, improved, value-based healhcare. In the last 15 years Lean has been increasingly adapted and adopted in healthcare. Accordingly, Lean healthcare has been developing into a major strand of research since the early 2000s. The aim of this work is to present a comprehensive overview of the main issues...
Article
In 1992, a political earthquake shook Italy when the corruption and fraud case, “Clean Hands” (“Mani Pulite”) exploded into the public eye, and a vast network of corrupt politicians, businessmen and bureaucrats was unveiled. The Italian bureaucratic apparatus was especially implicated in this expose, and it became evident that government procuremen...
Article
In 1992, a political earthquake shook Italy when the corruption and fraud cause, "Clean Hands", ("Mani Pulite") exploded into the public eye, and a vast network of corrupt politicians, businessman and bureaucrats was unveiled. The Italian bureaucratic apparatus was especially implicated in this expose, and it became evident that government procurem...
Article
Drawing on Parkin's [Marxism and class theory: A bourgeois critique. London: Tavistock Publications] concept of dual closure, this paper examines the attempt to secure the regulation of the accountancy profession in post-unification Italy. The state's establishment of a class of ‘expert accountants’ in 1865 represented an imperfect closure of the p...
Article
Il paper mira ad analizzare le procedure amministrativo-contabili e di calcolo ed il modus operandi scaturito dalla Riforma dei Consorzi di Bonifica caldeggiata da Arrigo Serpieri che, durante il Governo di Mussolini, ricopriva il ruolo di Sottosegretario dello Stato al Ministero dell’Agricoltura. In uno scenario stimolato dall’ascesa di piu ampi d...
Article
During the decade 2000–2010, the health-care system of the Abruzzo Region, Italy faced a financial crash and subsequent recovery. The extent of both was so large to be a case study, which may help addressing general questions including how much health-care supply can be influenced by cost-containment policies and how such strategies may impact on h...
Article
This paper seeks to reveal Fabio Besta (1845–1922) as an important accounting thinker. It attempts to underline his influence on accounting theory, and highlight his major impact on the development of accounting history knowledge. It is shown that Besta, through his accounting thought, founded on a value-based theory and an equitycentred accounting...
Article
Full-text available
Zusammenfassung Eine Übersicht über die italienischen Rechtsvorschriften betreffend notleidende Kommunen wird präsentiert, um sowohl die Art der finanziellen Notlage als auch die Haltung der Zentralregierung gegenüber notleidenden italienischen Kommunen zu erforschen. Im Allgemeinen scheinen italienischen Kommunen häufig in Praktiken des finanziell...
Article
Despite of the fact that in these last years a relevant international debate on the competencies mapping in healthcare management has arisen, in Italy, this subject has been almost totally neglected by the Italian Literature with few notable and dated exceptions. Accordingly, after a literature review, this paper aims to portray the experimentation...
Article
This work provides an analysis of published historical research on accounting and accountability in local government (LG) and in public organizations that have links to LG. Within this context, the study identifies the main themes and trends in this historical research, the extent of adoption of particular theoretical perspectives, the nature of so...
Article
Full-text available
In this paper, we aim to discuss the implications and lessons that can be learnt from the ongoing process of federalism affecting the Italian National Health System (INHS). Many countries are currently taking decisions concerning the decentralization or re-centralization of their health-care systems, with several key issues that are illustrated in...
Article
Accounting and the conscious secretive killing of humans are rarely concurrently examined in the contemporary and historical literature. Based on examinations of a rare and formerly highly secretive surviving written record found in the Venice State Archive, and other surviving primary records, as well as secondary sources, this novel study outline...
Article
El objetivo general de este trabajo es el de ofrecer un perfil completo de los or�genes, la evoluci�n y el multiforme desarrollo de la historia de la contabilidad en Espa�a, as� como de su posible evoluci�n futura. Haciendo referencia a las actividades cient�ficas y a los estudios m�s recientes se ha intentado mostrar el notable grado de desarrollo...
Article
Accounting historians have rarely investigated the role of accounting in the administration of justice. Drawing on Foucault's “governmentality” framework, this article explores the 1571 Ordinances enacted by Margaret of Austria that specifically regulated and shaped the behaviour of officers working within the justice apparatus of the State's towns...
Article
Despite of the fact that in these last years a relevant international debate on the health care management in the prisons has arisen, in Italy, this subject has been hitherto neglected by the Italian literature. Accordingly, this paper aims at analysing the main financial, managerial-organizational and administrative-accounting implications trigger...
Article
This paper analyses the accounting, accountability and disciplinary practices triggered by the Ordinances of 1571 in the feudal State of Abruzzo, whose sovereign was Margaret of Austria, daughter of Emperor Charles V. In a scenario stimulated by the ascent of mercantilist discourse and police schemes, new 'technologies of government' were forged to...
Article
Towards the end of 1945 a small tailoring shop named Brioni was opened in Rome to craft elegant garments for the international social elite. Although the original business idea proved successful, in the post-war period several endogenous and exogenous factors stimulated changes in managerial behaviour. The main object of this paper, which is inform...
Article
Through the analysis of recently discovered accounting records of the Commune of Penne, this study is concerned with enhancing an understanding of a seventeenth-century Southern Italian feudal commune. Surviving public records and other primary sources are used to both elucidate the commune's organization, administration and accounting procedures a...
Article
This paper presents the findings and conclusions of recent exploratory research the author has guided in a huge Health Business. It concerns the first Italian benchmarking project on personnel motivation and satisfaction in the National Health Service. Data from the operators were collected through an auto-compilation questionnaire, and the paper s...

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Projects (7)
Project
There is no doubt that COVID-19 and prior high risk bio-security threats such as Ebola or SARS/MERS are crises of extraordinary significance, but it is also true that our lives have and will be punctuated by a variety of “disasters”– some that are natural, some that are a result of technical or engineering failures, and others that materialize from inequalities and injustices which can be exacerbated by the sudden arrival of disasters. Given this, in making this call for papers, it is our intention to create space for research that considers the role accounting plays, or might play, in both the local and international efforts of governments, corporations, and non-governmental organizations as they respond to a wide range of disasters and risks (Power, 2016). As such, contributors are invited to consider accounting within the context of disasters across a variety of events, scales, locations and time. Amongst other things, we are interested in the construction, representation and calculation of security risks through maps, tables, accounting and calculations (Collier, 2008; Lentzos & Rose, 2009), the shape of these practices once a “national state of emergency” has been declared (Agamben, 2005), and the “technologies of government” (Miller & Rose, 1990; Rose & Miller, 1992) before, during and after the emergence of a disaster. Indeed, the ethical/bioethical implications of programs and calculative practices undertaken by governments and organizations, sometimes in tandem with or through hybrid organizations (Joahnson & Vakkuri, 2017; Grossi et al., 2020; Sargiacomo & Walker, 2020), in the aftermath of disasters requires analysis. It is also important to consider the implications of these responses on the shaping of possible futures. These unique circumstances invite novel investigations. Submissions examining the roles of accounting practices, accountability mechanisms and auditing are all welcome. We encourage submissions from a wide range of theoretical, methodological and empirical approaches – as long as they are consistent with the spirit of critical accounting research (e.g., Dillard & Vinnari, 2017; Gendron, 2018).