{"id":"https://openalex.org/W1985145278","doi":"https://doi.org/10.1080/09585200210164601","title":"The rise of cost accounting: evidence from Italy","display_name":"The rise of cost accounting: evidence from Italy","publication_year":2002,"publication_date":"2002-11-01","ids":{"openalex":"https://openalex.org/W1985145278","doi":"https://doi.org/10.1080/09585200210164601","mag":"1985145278"},"language":"en","primary_location":{"id":"doi:10.1080/09585200210164601","doi":"https://doi.org/10.1080/09585200210164601","is_oa":false,"landing_page_url":"https://doi.org/10.1080/09585200210164601","pdf_url":null,"source":{"id":"https://openalex.org/S52871902","display_name":"Accounting Business & Financial History","issn_l":"0958-5206","issn":["0958-5206","1466-4275"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["anvur-class-a","anvur-scientific","cwts-core"],"host_organization":"https://openalex.org/P4310319847","host_organization_name":"Routledge","host_organization_lineage":["https://openalex.org/P4310319847","https://openalex.org/P4310320547"],"host_organization_lineage_names":["Routledge","Taylor & Francis"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Accounting, Business &amp; Financial History","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5010168591","display_name":"Valerio Antonelli","orcid":"https://orcid.org/0000-0002-8878-9354","observed_orcids":["https://orcid.org/0000-0002-8878-9354"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Valerio Antonelli","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5065219944","display_name":"Fabrizio Cerbioni","orcid":"https://orcid.org/0000-0002-6336-4130","observed_orcids":["https://orcid.org/0000-0002-6336-4130"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Fabrizio Cerbioni","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5040512119","display_name":"Antonio Parbonetti","orcid":"https://orcid.org/0000-0001-8822-2748","observed_orcids":["https://orcid.org/0000-0001-8822-2748"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Antonio Parbonetti","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.7499,"has_fulltext":false,"cited_by_count":21,"citation_normalized_percentile":{"value":0.80817108,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":89,"max":97},"biblio":{"volume":"12","issue":"3","first_page":"461","last_page":"486"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.6420999765396118,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.6420999765396118,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.3434999883174896,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10605","display_name":"Historical Economic and Social Studies","score":0.005900000222027302,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/cost-accounting","display_name":"cost accounting","score":0.8980000019073486},{"id":"https://openalex.org/keywords/accounting-history","display_name":"history of accounting","score":0.9049999713897705},{"id":"https://openalex.org/keywords/iron-and-steel-industry","display_name":"iron and steel industry","score":0.8069999814033508},{"id":"https://openalex.org/keywords/efficiency-control","display_name":"efficiency control","score":0.652999997138977},{"id":"https://openalex.org/keywords/strategic-decision-making","display_name":"strategic decision-making","score":0.6940000057220459},{"id":"https://openalex.org/keywords/stock-valuation","display_name":"stock valuation","score":0.7910000085830688},{"id":"https://openalex.org/keywords/italian-industrialization","display_name":"Italian industrialization","score":0.6179999709129333},{"id":"https://openalex.org/keywords/accounting-information-systems","display_name":"accounting information systems","score":0.597000002861023},{"id":"https://openalex.org/keywords/piombino","display_name":"Piombino","score":0.6050000190734863}],"concepts":[{"id":"https://openalex.org/C94107157","wikidata":"https://www.wikidata.org/wiki/Q1077518","display_name":"Cost accounting","level":2,"score":0.6814695000648499},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6788263320922852},{"id":"https://openalex.org/C132829578","wikidata":"https://www.wikidata.org/wiki/Q581151","display_name":"Situated","level":2,"score":0.5956788063049316},{"id":"https://openalex.org/C74275925","wikidata":"https://www.wikidata.org/wiki/Q2990807","display_name":"Management accounting","level":2,"score":0.5726373195648193},{"id":"https://openalex.org/C186027771","wikidata":"https://www.wikidata.org/wiki/Q4008379","display_name":"Valuation (finance)","level":2,"score":0.5493358373641968},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.5168917179107666},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.4287894666194916},{"id":"https://openalex.org/C204036174","wikidata":"https://www.wikidata.org/wiki/Q909380","display_name":"Stock (firearms)","level":2,"score":0.4146125018596649},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.41379475593566895},{"id":"https://openalex.org/C136264566","wikidata":"https://www.wikidata.org/wiki/Q159810","display_name":"Economy","level":1,"score":0.33216530084609985},{"id":"https://openalex.org/C205649164","wikidata":"https://www.wikidata.org/wiki/Q1071","display_name":"Geography","level":0,"score":0.12201157212257385},{"id":"https://openalex.org/C166957645","wikidata":"https://www.wikidata.org/wiki/Q23498","display_name":"Archaeology","level":1,"score":0.0},{"id":"https://openalex.org/C154945302","wikidata":"https://www.wikidata.org/wiki/Q11660","display_name":"Artificial intelligence","level":1,"score":0.0},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.1080/09585200210164601","doi":"https://doi.org/10.1080/09585200210164601","is_oa":false,"landing_page_url":"https://doi.org/10.1080/09585200210164601","pdf_url":null,"source":{"id":"https://openalex.org/S52871902","display_name":"Accounting Business & Financial History","issn_l":"0958-5206","issn":["0958-5206","1466-4275"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["anvur-class-a","anvur-scientific","cwts-core"],"host_organization":"https://openalex.org/P4310319847","host_organization_name":"Routledge","host_organization_lineage":["https://openalex.org/P4310319847","https://openalex.org/P4310320547"],"host_organization_lineage_names":["Routledge","Taylor & Francis"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Accounting, Business &amp; Financial History","raw_type":"journal-article"},{"id":"pmh:oai:RePEc:taf:acbsfi:v:12:y:2002:i:3:p:461-486","doi":null,"is_oa":false,"landing_page_url":"http://www.tandfonline.com/doi/abs/10.1080/09585200210164601","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"}],"best_oa_location":null,"sustainable_development_goals":[],"sustainable_development_goals_aurora":[{"score":0.6700000166893005,"display_name":"Peace, justice, and strong institutions","id":"https://metadata.un.org/sdg/16"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":25,"referenced_works":["https://openalex.org/W584410427","https://openalex.org/W650996637","https://openalex.org/W1499268907","https://openalex.org/W1504260349","https://openalex.org/W1558477025","https://openalex.org/W1564010203","https://openalex.org/W1593348544","https://openalex.org/W1600829185","https://openalex.org/W1602077201","https://openalex.org/W1890850610","https://openalex.org/W1991024211","https://openalex.org/W2015299788","https://openalex.org/W2018033960","https://openalex.org/W2022290065","https://openalex.org/W2025933421","https://openalex.org/W2033170797","https://openalex.org/W2067792588","https://openalex.org/W2072602084","https://openalex.org/W2077226767","https://openalex.org/W2129100796","https://openalex.org/W2129432581","https://openalex.org/W2138406645","https://openalex.org/W2493843834","https://openalex.org/W2749853011","https://openalex.org/W4299856864"],"related_works":["https://openalex.org/W2749853011","https://openalex.org/W4372049396","https://openalex.org/W7037054088","https://openalex.org/W2780818849","https://openalex.org/W7027581787","https://openalex.org/W2136854236","https://openalex.org/W1608726763","https://openalex.org/W3125109717","https://openalex.org/W7135214299","https://openalex.org/W1964576059"],"abstract_inverted_index":{"Accounting":[0],"historians":[1],"link":[2],"the":[3,9,33,42,63,66,90,95,99,110],"origins":[4],"of":[5,11,52,68,98,112,145,164],"cost":[6,69,114],"accounting":[7,70,115,150,158],"to":[8,20],"rise":[10],"manufacturing":[12],"firms":[13],"and,":[14],"in":[15,28,41,54,71,85,102,143],"a":[16,113,131,165],"more":[17],"detailed":[18],"way,":[19],"efficiency":[21,120],"control,":[22,121],"pricing":[23],"and":[24,46,81,125,139,149,160],"decision-making":[25],"problems":[26],"faced":[27],"those":[29],"organizations.":[30],"To":[31],"date,":[32],"international":[34],"debate":[35],"has":[36],"mainly":[37],"focused":[38],"on":[39,135],"practices":[40],"USA,":[43],"Great":[44],"Britain":[45],"France,":[47],"with":[48],"little":[49,154],"evidence":[50,155],"available":[51],"developments":[53],"other":[55],"countries,":[56],"such":[57],"as":[58],"Italy.":[59,103],"In":[60],"this":[61],"paper,":[62],"authors":[64],"analyse":[65],"development":[67],"an":[72],"Italian":[73,157],"firm,":[74,83],"'La":[75],"Magona":[76],"d'Italia'.":[77],"This":[78],"iron,":[79],"steel":[80],"tinplate":[82],"situated":[84],"Piombino,":[86],"is":[87,153],"observed":[88],"over":[89],"period":[91],"1865-1940,":[92],"i.e.":[93],"during":[94],"central":[96],"phase":[97],"industrial":[100],"revolution":[101],"We":[104,128],"find":[105,130],"that":[106,156],"several":[107],"factors":[108],"influenced":[109],"implementation":[111],"system":[116],"at":[117],"Magona,":[118],"including":[119],"strategic":[122],"decision":[123],"making,":[124],"stock":[126],"valuation.":[127],"also":[129],"strong":[132],"British":[133],"influence":[134],"Magona's":[136],"strategy,":[137],"organization":[138],"information":[140],"system,":[141],"particularly":[142],"respect":[144],"finance,":[146],"managers,":[147],"technology":[148],"practices.":[151],"There":[152],"traditions":[159],"practice":[161],"played":[162],"much":[163],"role.":[166]},"counts_by_year":[{"year":2025,"cited_by_count":2},{"year":2024,"cited_by_count":1},{"year":2023,"cited_by_count":3},{"year":2019,"cited_by_count":2},{"year":2018,"cited_by_count":1},{"year":2017,"cited_by_count":3},{"year":2016,"cited_by_count":1},{"year":2015,"cited_by_count":1}],"updated_date":"2026-08-15T07:11:24.734988","created_date":"2016-06-24T00:00:00"}
