Template-type: ReDIF-Article 1.0 Author-Name: Stefania Servalli Title: Editorial. Accounting and Cultures within and beyond borders Abstract: Classification-JEL: Keywords: Note: Pages:5-6 Volume: 2016/2 Year: 2016 Issue:2 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=58252&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:Ccadaa:v:html10.3280/CCA2016-002001 Number: 1 Template-type: ReDIF-Article 1.0 Author-Name: Giovanni Gregorini Title: Accounting, Charities and local government in modern Italy: the case of the Congrega della carit? apostolica in Brescia Abstract: Within the framework of the social charity systems born in Italy during the modern age, the case of Brescia stands out because of its complexity and of the presence of a significant charitable organization denominated Congrega della carit? apostolica (CCA). Initially aimed at addressing the needs of the shamefaced poor - i.e. of those impoverished people who could no longer preserve the lifestyle of the social status they had previously enjoyed - in the early 20th century, this organization was the largest urban charity institution in the Kingdom of Italy. This paper aims to outline its institutional profile, the organizational and governance forms adopted and - especially - the accounting and internal and external control practices used in both ordinary and extraordinary administration, with reference to the years between the 19th and the 20th centuries - a period in the history of Italy that was crucial, due to the great economic, social and political transformation it brought about. This research has been supported by an extensive historical archive, which offers valid opportunities for deeper investigation in the future. Classification-JEL: Keywords: Note: Pages:7-43 Volume: 2016/2 Year: 2016 Issue:2 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=58253&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:Ccadaa:v:html10.3280/CCA2016-002002 Number: 2 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=58253 Template-type: ReDIF-Article 1.0 Author-Name: David Alexander Title: The accountant as a nobody Abstract: The burden of this paper is to extract from a book called The Diary of a Nobody (Grossmith and Grossmith, 1892) what can be gleaned about the perception, both self - and external -, of the increasingly popular occupation of clerk/bookkeeper, towards the end of the nineteenth century in the United Kingdom. A discussion of the methodology adopted is first provided. The paper then proceeds to consider and discuss the complex but finely honed picture which emerges from the book itself. The first substantive part of the paper, therefore, argues that an effective, and possibly the most effective, way of researching into social and attitudinal aspects of the development of the accounting function and those involved in it, is through fiction and through works of art broadly defined. A number of illustrations and arguments are given to support this thesis. Given the lack of real biographies or autobiographies, we can use fictional biographies. A variety of other non-standard source documents are suggested. The remainder of the paper explores the chosen book in some detail. The picture that emerges is that the social role of the newly created army of clerks towards the end of the nineteenth century is confused and unclear. The self-perceived position of the (anti)-hero of the book is significantly more favourable than the general external perception would suggest. The role of a clerk in society was problematic. The approach adopted in this paper could and should be extended to other creative and artistic media, and to other countries and literatures. Considerable comparative insights should result from such developments. Classification-JEL: Keywords: Note: Pages:45-63 Volume: 2016/2 Year: 2016 Issue:2 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=58254&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:Ccadaa:v:html10.3280/CCA2016-002003 Number: 3 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=58254 Template-type: ReDIF-Article 1.0 Author-Name: Alessia Patuelli Author-Name: Jonida Carungu Title: Accounting research trends during the last 20 years: evidence from Italy Abstract: This paper is aimed at providing an overview about the recent Italian accounting research, in order to identify the main trends through the last 20 years. During such period national accounting research starts to open to the international context and major changes in the academia occur. The paper develops a content analysis of more than 1,000 research articles from the oldest Italian accounting journal, RIREA (Rivista Italiana di Ragioneria e di Economia Aziendale). It analyses the changes in authorships, themes, time frames and locations, extending Italian and international frameworks. The main results show a gradual increase in the internationalisation of authors and themes. Finally, concluding remarks should be useful for scholars and researchers. Classification-JEL: Keywords: Ragioneria, Content Analysis, Italia, RIREA, Internazionalizzazione, Giannessi Note: Pages:65-85 Volume: 2016/2 Year: 2016 Issue:2 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=58255&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:Ccadaa:v:html10.3280/CCA2016-002004 Number: 4 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=58255 Template-type: ReDIF-Article 1.0 Author-Name: Stefano Coronella Title: Spigolature. Tra Leonardo Fibonacci e Luca Pacioli: tre secoli poco conosciuti / Un piccolo "giallo" nella bibliografia di Cerboni Abstract: La rubrica "spigolature" raccoglie delle curiosit? attraverso brevi scritti che riguardano la storia della ragioneria: In questo numero vengono proposte due "spigolature". La prima riguarda i tre secoli che intercorrono tra l?opera di Leonardo Fibonacci (1202) e quella di Luca Pacioli (1494). Questi tre secoli sono poco conosciuti agli storici della ragioneria in quanto la ragioneria moderna viene fatta coincidere, appunto, con la pubblicazione della Summa di Pacioli. La seconda riguarda un errore di catalogazione nella bibliografia di Cerboni (1889). Classification-JEL: Keywords: Note: Pages:87-91 Volume: 2016/2 Year: 2016 Issue:2 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=58256&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:Ccadaa:v:html10.3280/CCA2016-002005 Number: 5 Template-type: ReDIF-Article 1.0 Author-Name: Comitato di Redazione Title: News Abstract: Hourglass Award to Massimo Sargiacomo / Call for papers. Banks and financial institutions in historical perspective / Call for papers. Special Issue and Workshop Accounting in different cultures and from different perspectives / Call for Research Proposals. The Accounting History International Emerging Scholars? Colloquium /Call for papers. The ninth Accounting History International Conference "Accounting and governance in diverse settings" / List of Reviewers 2016 Classification-JEL: Keywords: Note: Pages:93-105 Volume: 2016/2 Year: 2016 Issue:2 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=58257&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:Ccadaa:v:html10.3280/CCA2016-002006 Number: 6 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=58257