Template-type: ReDIF-Article 1.0 Author-Name: Giuseppe Catturi Title: Editoriale Abstract: Classification-JEL: Keywords: Note: Pages:5-5 Volume: 2013/2 Year: 2013 Issue:2 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=52038&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:Ccadaa:v:html10.3280/CCA2013-002001 Number: 1 Template-type: ReDIF-Article 1.0 Author-Name: Vittoria Ferrandino Title: I banchi pubblici napoletani e la loro contabilit? nel secolo XVIII Abstract: Sorti per iniziativa di opere pie, i banchi pubblici napoletani si erano sviluppati grazie alla diffusione della fede di credito, un titolo di credito rilasciato a fronte dei depositi effettuati dalla clientela. Scopo di questo saggio ? illustrare gli aspetti salienti dell?attivit? bancaria a Napoli nel Settecento, come il vantaggio derivante dall?aumento dei depositi e quindi dei fondi da investire, nonch? il funzionamento delle scritture contabili e la finalit? della redazione del bilancio di chiusura, con il quale non si voleva determinare un utile di gestione, ma semplicemente effettuare un controllo sulla puntuale esazione delle rendite e sul pagamento delle spese. Classification-JEL: Keywords: Et? moderna, banchi pubblici napoletani, operazioni bancarie, libri contabili, scritture contabili, bilanci. Note: Pages:7-22 Volume: 2013/2 Year: 2013 Issue:2 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=52039&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:Ccadaa:v:html10.3280/CCA2013-002002 Number: 2 Template-type: ReDIF-Article 1.0 Author-Name: Elisa Menicucci Title: Il primo Congresso Nazionale dei Ragionieri Italiani: vol?no nello Stato unitario per la definizione dell?identit? nazionale nella professione di ragioniere e nella disciplina della Ragioneria Abstract: The Italian Accountants? first National Conference: driving force in the unitarian State for the national identity in Accountant category and studies This paper examines the Italian Accountants? first National Conference held in Rome in 1879 and underlines its role in defining a national sameness in Accountants? category and in Accounting studies. The Congress represents an important occurrence for legal recognition of Italian Accountants? category and moreover for improvement of Accounting studies in the second half of 19th Century. In this period doctrinal schools of thoughts in Accounting animated the interest of academics and accountants on Accounting theories. People attending the conference discussed salient themes regarding both the profession of an Accountant and the Accounting discipline: particularly the debate on Cerboni?s theory and Besta?s theory announced the future development of Accounting studies. The research highlights the influential role of the aforesaid Conference for scientific developing of Accounting and in this regard the findings shows that the Conference can be considered the scientific prelusion for unitary and shared doctrinal principles in Accounting studies. Classification-JEL: Keywords: Note: Pages:23-47 Volume: 2013/2 Year: 2013 Issue:2 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=52040&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:Ccadaa:v:html10.3280/CCA2013-002003 Number: 3 Template-type: ReDIF-Article 1.0 Author-Name: Maria Gabriella Baldarelli Title: Alle origini delle "stanze del tempo sospeso": far di conto nell?economia "carismatica" alla fine del XVIII secolo attraverso un caso di scuola Abstract: At the origins of the "rooms of suspended time": accounting in the "charismatic" economy at the end of the 18th century by way of a school case This paper analyze accounting evolution process that interested religious entities in the time period before Napoleon?s empire. The research question is about to find, using the analysis of the accounting books, how it is possible to see the founders? charisma implementation in the daily administration of one monastery. The study has the objective to show some results deriving from consulted accounting books. These analysis are about the S. Maria Maddalena Monastery accounting books. The research involves the period that is extended from the end of XIII century to the first years of XIX century excluding the Napoleon?s empire period, that stated the closure of the monastery during his empire. Classification-JEL: Keywords: Note: Pages:49-73 Volume: 2013/2 Year: 2013 Issue:2 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=52041&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:Ccadaa:v:html10.3280/CCA2013-002004 Number: 4 Template-type: ReDIF-Article 1.0 Author-Name: Sandro Brunelli Author-Name: Dennis Tracchia Author-Name: Mario Nicoliello Title: Affinamento dei sistemi contabili e prime concettualizzazioni di azienda pubblica nella seconda met? dell?Ottocento: l?attualit? dei contributi di Villa, Cerboni e Besta Abstract: Accounting systems and state owned entities definition in the second half of the nineteenth century: the meaningful contributions from Villa, Cerboni and Besta The paper aims to rediscover the value added produced by the so-called "precursors" of the "Economia Aziendale" studies on the evolution of public administration accounting studies, in the period between the first of the three Independence Wars (the second half of the nineteenth century) and the consolidation of the Italian unitary state (first decade of the twentieth century). The rediscovery of these contributions, as will be seen, lays itself open to wide-ranging reflections about the current studies in management, organization and accounting in public sector. To this end, we will analyze the most relevant theoretical contributions made by Francesco Villa, Giuseppe Cerboni and Fabio Besta. Often the theorization of the concept of public entity emerges mainly as a logical consequence of the theories set out by the authors. The authors analyzed have had the privilege to communicate directly with politics and administration. Hence, their theories were applied in practice. What we learnt from that times? Given that, the main theme of this paper is to outline what of those events can be useful in the current situation in the public sector where, in a world more complex than that, public entities need additional efforts to give their positive contribution to the economy. At the end, we are waiting for answers capable to produce an improvement in the condition in which the production processes are played. Classification-JEL: Keywords: Note: Pages:75-116 Volume: 2013/2 Year: 2013 Issue:2 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=52042&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:Ccadaa:v:html10.3280/CCA2013-002005 Number: 5 Template-type: ReDIF-Article 1.0 Author-Name: Stefano Coronella Title: Spigolature Abstract: Il contributo di Giovan-Domenico Bassaglia: uno sconosciuto per gli storici della ragioneria
L?origine del conto "diversi" Classification-JEL: Keywords: Note: Pages:117-122 Volume: 2013/2 Year: 2013 Issue:2 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=52043&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:Ccadaa:v:html10.3280/CCA2013-002006 Number: 6 Template-type: ReDIF-Article 1.0 Author-Name: Comitato di Redazione Title: Notiziario. Call for Papers / Elenco dei Reviewer dell?anno 2013 Abstract: Classification-JEL: Keywords: Note: Pages:125-127 Volume: 2013/2 Year: 2013 Issue:2 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=52044&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:Ccadaa:v:html10.3280/CCA2013-002008 Number: 8