Template-type: ReDIF-Article 1.0 Author-Name: Stefania Servalli Title: Editoriale Abstract: Classification-JEL: Keywords: Note: Pages:5-6 Volume: 2017/2 Year: 2017 Issue:2 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=60699&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:Ccadaa:v:html10.3280/CCA2017-002001 Number: 1 Template-type: ReDIF-Article 1.0 Author-Name: Alessia Patuelli Title: Le aziende ferroviarie inglesi e italiane tra Ottocento e Novecento: profili di intervento pubblico Abstract: Il presente lavoro ? volto ad analizzare la presenza e l?impatto dello Stato nei confronti delle prime aziende ferroviarie in Inghilterra e Italia, con particolare riferimento ai periodi precedenti alle rispettive nazionalizzazioni. Il lavoro ? stato sviluppato mediante l?analisi di documenti storici, a partire da interventi legislativi e da documenti contabili reperiti negli archivi storici dei Paesi. Nel complesso, emergono due ruoli divergenti dello Stato, l?uno assimilabile a un regolatore, l?altro rientrante nel modello di Stato imprenditore. Classification-JEL: Keywords: Ferrovie, utility, Inghilterra, Italia, Stato, intervento pubblico. Note: Pages:7-42 Volume: 2017/2 Year: 2017 Issue:2 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=60700&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:Ccadaa:v:html10.3280/CCA2017-002002 Number: 2 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=60700 Template-type: ReDIF-Article 1.0 Author-Name: Christopher J. Napier Title: The Good Fraud: Accounting, Finance and Banking in a 1930s English Novel Abstract: Accounting historians and cultural researchers have often made use of literary sources to provide evidence of accounting practices, and of the character and social status of bookkeepers and accountants. The present study extends this to an English novel of the 1930s, Nevil Shute?s Ruined City, whose protagonist is a banker based in the City of London during the Great Depression of the 1930s. The novel tells the story of questionable financial dealings around the initial public offering of shares in a shipbuilding company, and includes an interesting and frank discussion of accounting manipulation. The present study puts the novel?s story into the context of frauds and financial scandals in Britain in the inter-war period, and examines the extent to which analytical frameworks currently used to study fraud (such as the "fraud triangle") provide an adequate understanding for such scandals. The study also considers the extent to which apparently realistic literary descriptions of accounting and financial practices can be relied on as historical evidence for accounting, business and financial researchers. Classification-JEL: Keywords: Note: Pages:43-70 Volume: 2017/2 Year: 2017 Issue:2 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=60701&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:Ccadaa:v:html10.3280/CCA2017-002003 Number: 3 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=60701 Template-type: ReDIF-Article 1.0 Author-Name: Salvatore Madonna Author-Name: Greta Cestari Author-Name: Francesca Callegari Title: Organisational and accounting responses to bankruptcy: the case of the Ferrara Monte di Piet? (1598 and 1646) Abstract: The Ferrara Monte di Piet?, a charitable organisation established in 1507, played a highly influential role in the socio-economic development of Ferrara, Italy. Indeed, it became an intermediary between the supply and demand of money in the area, and contributed to the development of both a financing system for the lower social classes and a financial intermediation market. However, due to organisational inefficiency it went bankrupt in 1598 and 1646, and this study examines its response to these events, focusing in particular on its governance, assets, accounting and information systems and control mechanisms. This analysis reveals that the two post-bankruptcy reforms had different outcomes. In fact, while the first reform was efficient, it was not effective, and led to another bankruptcy. In contrast, the second reform was effective but inefficient: although it prevented another bankruptcy, it had a deleterious effect on its organisational procedures. Classification-JEL: Keywords: Note: Pages:71-102 Volume: 2017/2 Year: 2017 Issue:2 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=60702&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:Ccadaa:v:html10.3280/CCA2017-002004 Number: 4 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=60702 Template-type: ReDIF-Article 1.0 Author-Name: Stefano Coronella Title: Gleanings. The Accounting in the Middle Ages. "Li raccordi scritturali" by Antonio Maria Villavecchia (1678) Abstract: Classification-JEL: Keywords: Note: Pages:103-111 Volume: 2017/2 Year: 2017 Issue:2 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=60703&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:Ccadaa:v:html10.3280/CCA2017-002005 Number: 5 Template-type: ReDIF-Article 1.0 Author-Name: Comitato di Redazione Title: Notiziario/News Abstract: Classification-JEL: Keywords: Note: Pages:113-115 Volume: 2017/2 Year: 2017 Issue:2 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=60704&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:Ccadaa:v:html10.3280/CCA2017-002006 Number: 6 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=60704 Template-type: ReDIF-Article 1.0 Author-Name: Comitato di Redazione Title: XIV Convegno nazionale della societ? italiana di storia della ragioneria Abstract: Classification-JEL: Keywords: Note: Pages:117-126 Volume: 2017/2 Year: 2017 Issue:2 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=60705&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:Ccadaa:v:html10.3280/CCA2017-002007 Number: 7 Template-type: ReDIF-Article 1.0 Author-Name: Comitato di Redazione Title: List of Reviewers 2017 Abstract: Classification-JEL: Keywords: Note: Pages:127-128 Volume: 2017/2 Year: 2017 Issue:2 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=60706&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:Ccadaa:v:html10.3280/CCA2017-002008 Number: 8