Template-type: ReDIF-Article 1.0 Author-Name: Stefania Servalli Title: Editorial. Accounting and Cultures in an international context Abstract: Classification-JEL: Keywords: Note: Pages:7-8 Volume: 2018/1 Year: 2018 Issue:1 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=61812&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:Ccadaa:v:html10.3280/CCA2018-001001 Number: 1 Template-type: ReDIF-Article 1.0 Author-Name: Valerio Antonelli Author-Name: Nieves Carrera Author-Name: Christopher Napier Title: Banks and financial institutions in historical perspective Abstract: Classification-JEL: Keywords: Note: Pages:9-12 Volume: 2018/1 Year: 2018 Issue:1 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=61813&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:Ccadaa:v:html10.3280/CCA2018-001002 Number: 2 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=61813 Template-type: ReDIF-Article 1.0 Author-Name: Alessandro Lardo Author-Name: Rosa Lombardi Author-Name: Raffaele Trequattrini Author-Name: Benedetta Cuozzo Title: The Rise and Decline of the Bank of Italy?s Autonomy between 1893 and 1936. A historical interpretion Abstract: The aim of this paper is to analyse the autonomy of central banks from a historical perspective, with reference to the founding and development of the Bank of Italy in the period between its inception (1893) and the passing of the Italian Banking Law of 1936. The issue of the autonomy of central banks from governments and budgetary policies has been investigated by several scholars, for whom the degree of autonomy is linked exclusively to factors connected with those wielding power or influence at the time, and factors related to the contingent historical and economic situation. Few studies so far have investigated the causes of the evolution of the degree of autonomy of the central banks, considering this evolution as strictly linked with the process of central state autonomy. The authors aim to investigate the evolution of the Bank of Italy?s level of autonomy in light of Michael Mann?s thinking. Classification-JEL: Keywords: Note: Pages:13-35 Volume: 2018/1 Year: 2018 Issue:1 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=61814&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:Ccadaa:v:html10.3280/CCA2018-001003 Number: 3 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=61814 Template-type: ReDIF-Article 1.0 Author-Name: Stefano Adamo Author-Name: David Alexander Author-Name: Roberta Fasiello Title: Usury and credit practices in the Middle Ages Abstract: This paper presents a historical investigation of usury in the context of the development of credit activities. The definition of usury and the attitudes towards usury changed multiple times over the centuries. We focus on the 12th to the 14th centuries and the changes in the operating, economic, and reporting practices resulting from changes in the economy - from subsistence farming to sophisticated international trading. We analyse the relationship between the Church?s usury prohibitions and the development of trading and credit. As a one-sentence summary of our conclusions, we can claim that during the 14th century, usury was radically condemned in theory, but despite this prohibition, the Church was not able to contain the spread and the development of credit, and merchants made operations charging interest in the substance of the operations while concealing the existence of interest in visible formal terms. Classification-JEL: Keywords: Note: Pages:37-69 Volume: 2018/1 Year: 2018 Issue:1 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=61815&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:Ccadaa:v:html10.3280/CCA2018-001004 Number: 4 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=61815 Template-type: ReDIF-Article 1.0 Author-Name: Thomas Hermann Title: A rhetorical situation triggers accounting communication. The case of the conflict between the Bank of German States and the Government in 1955/56 Abstract: The two research questions of this paper are: How does the rhetorical situation trigger the accounting communication in a case of conflict? Which persuasive strategies are chosen to alter the situation? The paper accordingly combines Bitzer?s theory of the rhetorical situation with the Aristotelian framework of persuasive appeals and insights from argumentation theory. The paper empirically demonstrates the usefulness of this framework to deepen our understanding of accounting communication in a historical case study. The historical case is the change of monetary policy of a public financial institution, the Bank deutscher L?nder BdL, and its conflict with the government in 1955/56. The analysis of the rhetorical discourse focuses on the narrative part of BdL?s Annual Report 1955, the G?rzenich hall speech of German Chancellor Adenauer on 23 May 1956, and the Monthly Report of May 1956. The paper demonstrates how the rhetorical situation triggers the accounting communication of the BdL. It also reveals changes in the argumentation strategy and the affective appeals as reactions to the new rhetorical situation created by the Chancellor?s speech. Classification-JEL: Keywords: Note: Pages:73-118 Volume: 2018/1 Year: 2018 Issue:1 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=61816&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:Ccadaa:v:html10.3280/CCA2018-001005 Number: 5 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=61816 Template-type: ReDIF-Article 1.0 Author-Name: Paolo Bogarelli Title: Le coordinazioni di gestione nella teoresi Zappiana e negli studi di Management da Porter a Davenport Abstract: Il lavoro indaga le coordinazioni di gestione delle imprese operando un confronto fra le teorie economico-aziendali elaborate dalla scuola zappiana e gli studi di management dell?ultimo quindicennio del XX secolo. Per quanto riguarda gli studi di management, si concentra l?attenzione sulla Catena del Valore (Porter, 1985) e sulla gestione per processi (Davenport, 1993; Hammer e Champy, 1993), in quanto indagano le molteplici forme di complementarit? e interdipendenza delle attivit? aziendali per elaborare conoscenze concretamente utili per la costruzione di un durevole vantaggio competitivo e, in ultima analisi, per il miglioramento dell?economicit? aziendale. Attraverso il confronto fra le citate teorie di Management e quelle elaborate dalla scuola zappiana sui livelli di analisi della gestione si ? pervenuti alle seguenti conclusioni. 1. Gli studi di management si sono progressivamente avvicinati all?unitariet? della gestione; principio cardine degli studi economico aziendali. 2. Le concettualizzazioni elaborate dagli Studiosi di Economia aziendale sulle coordinazioni di gestione sono tutt?ora valide e rappresentative della fenomenologia delle imprese Classification-JEL: Keywords: Economia aziendale; coordinazioni di gestione; catena del valore; gestione per processi; combinazioni economiche; innovazione di processo. Note: Pages:119-150 Volume: 2018/1 Year: 2018 Issue:1 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=61817&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:Ccadaa:v:html10.3280/CCA2018-001006 Number: 6 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=61817 Template-type: ReDIF-Article 1.0 Author-Name: Stefano Coronella Author-Name: Laura Maran Title: La Sillografia di Luigi Bianchini (1878): un esempio di contabilit? "ermetica" Abstract: Classification-JEL: Keywords: Note: Pages:151-181 Volume: 2018/1 Year: 2018 Issue:1 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=61818&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:Ccadaa:v:html10.3280/CCA2018-001007 Number: 7 Template-type: ReDIF-Article 1.0 Author-Name: Stefano Coronella Title: Gleanings. The "Spigolature" (Gleanings) column collects peculiarities on accounting history by short essays Abstract: Classification-JEL: Keywords: Note: Pages:183-187 Volume: 2018/1 Year: 2018 Issue:1 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=61819&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:Ccadaa:v:html10.3280/CCA2018-001008 Number: 8 Template-type: ReDIF-Article 1.0 Author-Name: A cura della Redazione Title: XIV National Congress of the Italian Society of Accounting History. Accounting History and Arts Abstract: Classification-JEL: Keywords: Note: Pages:189-193 Volume: 2018/1 Year: 2018 Issue:1 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=61820&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:Ccadaa:v:html10.3280/CCA2018-001009 Number: 9 Template-type: ReDIF-Article 1.0 Author-Name: A cura della Redazione Title: Establishment of an Accounting History Special Interest Group of the British Accounting and Finance Association Abstract: Classification-JEL: Keywords: Note: Pages:195-195 Volume: 2018/1 Year: 2018 Issue:1 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=61821&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:Ccadaa:v:html10.3280/CCA2018-001010 Number: 10