From Company “Sociality” to Social Enterprise

From Company “Sociality” to Social Enterprise

AUTHOR

Dr Carlo Regoliosi
Associate Professor – Università Roma TRE – Rome, Italy

ABSTRACT

During the twentieth century, the economic-corporate doctrine provided many company definitions. Both in the studies of Accounting, first and then of Business Economics, the various authors felt the need to approach the phenomenon of business systems (the main object of economic-business studies, but also microcells for political economy scholars) with specific cognitive tools. The nuances highlighted, now in one sense and now in another, in the numerous works produced have had the merit of revealing subtleties and peculiarities of human reality which, however - to say it with Giannessi - “is undoubtedly what it is and no one can change it. The definitions that have been given and always given are different interpretations of the same phenomenon which depend on the particular moment crossed by the studies, the evolutionary state of matter, and the existence of currents that monopolise culture “(Giannessi 1960, 9. 41). Keeping all this duly in mind, in the following, we will try to provide some descriptive hints around certain aspects of corporate realities in such a way as to argue and reason around the object of our work, the sociability of enterprises and social enterprises, in a way that consistent and sustainable.

REFERENCES

Regoliosi, C. and d’Eri, A., 2014. “Good” corporate governance and the quality of internal auditing departments in Italian listed firms. An exploratory investigation in Italian listed firms. Journal of Management & Governance, 18(3), pp.891-920.

Marco, T., Carlo, R., Giorgia, M., Niccol, P. and Marco, P., 2019. Does the IFRS 15 impact earnings management? Initial evidence from Italian listed companies. African Journal of Business Management, 13(7), pp.226-238.

Fradeani, A., Regoliosi, C., D’Eri, A. and Campanari, F., 2017. Implementation of mandatory IFRS financial disclosures in a voluntary format: Evidence from the Italian XBRL project. In Reshaping Accounting and Management Control Systems (pp. 331-347). Springer, Cham.

Regoliosi, C., 2016. The accounting treatments in professional football clubs in Italy from a business model perspective. Rivista Italiana di Ragioneria e di Economia Aziendale, 5(6), p.7.

Regoliosi, C., 2008. L'impresa agrituristica: status e possibilità di sviluppo. Con un'indagine nel territorio della Regione Lazio (Vol. 9). FrancoAngeli.

Regoliosi, C., 2006. Dalla socialità dell'impresa all'impresa sociale. F. Angeli.

Regoliosi, C., 2009. Corporate governance e organismi di controllo nelle imprese quotate italiane. Alcune riflessioni. Rivista dei Dottori Commercialisti, 60(2), p.223.

Regoliosi, C., 2005. IFRS 2: share based payments: un’analisi. Rivista dei dottori commercialisti, (4), pp.623-650.

Tutino, M. and Regoliosi, C., 2013. Corporate governance and profitability. Value relevance of compliance to corporate governance best practice in Italian listed SMEs. International Journal of Auditing Technology, 1(3-4), pp.241-260.

Regoliosi, C. and Martino, D., 2019. A Study of the Interactions between Internal Audit Function and External Auditors in Italy. Corporate ownership & control, 16(2), pp.38-48.

Tutino, M., Regoliosi, C., Mattei, G., Paoloni, N. and Pompili, M., 2018. DEALING WITH IFRS 15: ANY IMPACT ON EARNINGS MANAGEMENT? FIRST EVIDENCES FROM ITALIAN LISTED COMPANIES (No. 3). Working Paper.

Regoliosi, C., Perno, A. and Monopoli, F., 2010. L'esercizio dell'Internal audit. Maggioli.

Tutino, M., Regoliosi, C.D.E.A. and D'Eri, A., 2006. Forward-Looking Quantitative Information in Italian Listed Firms. Empirical evidence in, 2010, pp.1-1.

Regoliosi, C., 2018. Shedding light on the profitability of Italian professional football clubs where a different business model is performing. International Journal of Sport Management and Marketing, 18(1-2), pp.130-154.

Tutino, M., Regoliosi, C., Mattei, G., Santolamazza, V. and Carsetti, S., 2022, May. REINFORCING THE “REGIONAL PROMOTIONAL INSTITUTIONS AND BANKS” CORPORATE GOVERNANCE: A CONCEPTUAL PAPER. In of the International Online Conference (p. 109).

Regoliosi, C. and Martino, D., 2018. Corporate Governance e valore di mercato. Il contributo del sistema di controllo interno e gestione dei rischi (Vol. 3). Roma TrE-Press.

Martino, D. and Regoliosi, C., CORPORATE GOVERNANCE AND MARKET VALUATION: THE ROLE OF THE INTERNAL CONTROL SYSTEM.

Troina, G., Verducci, A. and Regoliosi, C., Corso di Laurea Magistrale in Economia e Management.

Mosteanu, N.R. and Faccia, A., 2020. Digital systems and new challenges of financial management–FinTech, XBRL, blockchain and cryptocurrencies. Quality-Access to Success Journal, 21(174), pp.159-166.

Faccia, A. and Mosteanu, N.R., 2019. Accounting and blockchain technology: from double-entry to triple-entry. The Business & Management Review, 10(2), pp.108-116.

Faccia, A., Al Naqbi, M.Y.K. and Lootah, S.A., 2019, August. Integrated cloud financial accounting cycle: how artificial intelligence, Blockchain, and XBRL will change the accounting, fiscal and auditing practices. In Proceedings of the 2019 3rd International Conference on Cloud and Big Data Computing (pp. 31-37).

Faccia, A., Mosteanu, N.R., Fahed, M. and Capitanio, F., 2019, August. Accounting information systems and ERP in the UAE: an assessment of the current and future challenges to handle big data. In Proceedings of the 2019 3rd International Conference on Cloud and Big Data Computing (pp. 90-94).

Faccia, A. and Mosteanu, N.R., 2019. TAX EVASION_INFORMATION SYSTEM AND BLOCKCHAIN. Journal of Information Systems & Operations Management, 13(1).

Moşteanu, D., Roxana, N., Faccia, D., Cavaliere, L.P.L. and Bhatia, S., 2020. Digital technologies’ implementation within financial and banking system during socio distancing restrictions–back to the future. International Journal of Advanced Research in Engineering and Technology, 11(6).

Mosteanu, N.R., Faccia, A., Ansari, A., Shamout, M.D. and Capitanio, F., 2020. Sustainability integration in supply chain management through systematic literature review. Calitatea, 21(176), pp.117-123.

Faccia, A. and Mosco, D., 2019. Understanding the Nature of Accounts Using Comprehensive Tools to Understand Financial Statements.

Eltweri, A., Faccia, A., Roxana Moþteanu, N., Sawan, N. and Pio Leonardo Cavaliere, L., 2020, December. The Role of Risk Management in Auditing E-Business. In 2020 The 4th International Conference on Software and e-Business (pp. 39-44).

Faccia, A., Mataruna-Dos-Santos, L.J., Helú, H.M. and Guimaraes-Mataruna, A.F., 2020, May. Tackling Big Data and Black Swans through Fractal Approach and Quantum Technology. In Proceedings of the 2020 International Conference on Big Data in Management (pp. 28-32).

Faccia, A., 2020. The needed cooperation between accounting experts and corporate lawyers to challenge tax crimes.

Faccia, A., 2020. Blockchain Financial Statement validation and submission. The very first case in 2020: Blockchain Italia Srl.

Faccia, A. and Petratos, P., 2021. Blockchain, enterprise resource planning (ERP) and accounting information systems (AIS): Research on e-procurement and system integration. Applied Sciences, 11(15), p.6792.

Faccia, A. and Pandey, V., 2021, November. Business planning and big data, budget modelling upgrade through data science. In 2021 the 6th International Conference on Information Systems Engineering (pp. 21-25).

Eltweri, A., Faccia, A. and Sawan, N., 2021, December. The Importance of Big Data Visualisations for Auditors’ Decisions. In 2021 5th International Conference on Software and e-Business (ICSEB) (pp. 7-12).

Eltweri, A., Faccia, A. and KHASSAWNEH, O., 2021, December. Applications of Big Data within Finance: Fraud Detection and Risk Management within the Real Estate Industry. In 2021 3rd International Conference on E-Business and E-commerce Engineering (pp. 67-73).

Beebeejaun, Z. and Faccia, A., 2022. Electronic Alternative Dispute Resolution, smart contracts and equity in the energy sector. The Journal of World Energy Law & Business, 15(2), pp.97-113.

Faccia, A., Pandey, V. and Banga, C., 2022. Is permissioned blockchain the key to support the external audit shift to entirely open innovation paradigm?. Journal of Open Innovation: Technology, Market, and Complexity, 8(2), p.85.

Faccia, A., Cavaliere, L.P.L., Petratos, P. and Mosteanu, N.R., 2022, August. Unstructured Over Structured, Big Data Analytics and Applications In Accounting and Management. In Proceedings of the 2022 6th International Conference on Cloud and Big Data Computing (pp. 37-41).

Eltweri, A., Faccia, A. and Foster, S., 2022. International Standards on Auditing (ISAs) Adoption: An Institutional Perspective. Administrative Sciences, 12(3), p.119.

16.