Template-type: ReDIF-Article 1.0
Author-Name: Stefania Servalli
Title: Editorial. Let go beyond! A proposal
Abstract:
Classification-JEL:
Keywords:
Note:
Pages:5-6
Volume: 2018/2
Year: 2018
Issue:2
File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=63182&Tipo=Articolo PDF
File-Format: text/HTML
Handle: RePEc:fan:Ccadaa:v:html10.3280/CCA2018-002001
Number: 1
Template-type: ReDIF-Article 1.0
Author-Name: Alessandro Lai
Author-Name: Delfina Gomes
Title: Accounting in different cultures and from different perspectives
Abstract:
Classification-JEL:
Keywords:
Note:
Pages:7-12
Volume: 2018/2
Year: 2018
Issue:2
File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=63183&Tipo=Articolo PDF
File-Format: text/HTML
Handle: RePEc:fan:Ccadaa:v:html10.3280/CCA2018-002002
Number: 2
X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=63183
Template-type: ReDIF-Article 1.0
Author-Name: Andrea Amaduzzi
Author-Name: Paola Orlandini
Author-Name: Mariarita Pierotti
Title: Special Issue: Accounting in different cultures and from different perspectives. Banking function and accounting practices from 1810 to 1897:
The case of the Monte di Piet? in Milan
Abstract: Conceiving of accounting as a social practice, this study examines the role of accounting practices in facilitating the development process. The period chosen was characterized by political, social, and economic events that would lead to Milan becoming the financial capital of Italy. These events similarly influenced the development of the Monte di Piet?, a type of charitable organization originating in Italy that ultimately, through a law passed in 1898, became the country?s first credit institution. The analysis carried out on accounting practices of the Monte di Piet? of Milan shows, in particular, how the functioning of the institute completely changed after the Napoleonic isolation. Furthermore, the considerable attention paid to producing detailed reports induced virtuous behaviour among the members of the organization that was not required by national regulatory provisions. In this sense, accounting was not only an instrument shaped by the context in which it was inserted, but it was also an instrument that shaped company functioning. The Monte, a charitable institution at the time actually functioned as a credit institution, even before legislative intervention. The accounting practices used, well above the legislative obligations, induced virtuous behaviours among the members of the organization. In other words, the Monte?s change into a credit institution was not the result of a path originated by legislative provision but rather from the social behaviour of its members, even by the means of accounting practices.
Classification-JEL:
Keywords:
Note:
Pages:13-51
Volume: 2018/2
Year: 2018
Issue:2
File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=63184&Tipo=Articolo PDF
File-Format: text/HTML
Handle: RePEc:fan:Ccadaa:v:html10.3280/CCA2018-002003
Number: 3
X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=63184
Template-type: ReDIF-Article 1.0
Author-Name: Giuseppe Davide Caruso
Title: Exploring Salesians? management practices and accounting systems. A historical analysis through archival research
Abstract: The main purposes of this study are:
-to frame, from a historical point of view, the Salesian Congregation starting from the year of its constitution (1859), by first identifying aspects of the provincial government and then focusing on the common administrative practices followed by the Community?s organization;
-to analyse the main documents of the Congregation, because ?all the archives, mainly the provincial ones and also those of the Houses, are important and must be guarded and expanded following the archival rules and the most modern techniques? (Brocardo, 1966);
to understand, in light of the evidence that emerged, how the organizational, managerial and, mode of all informational tools were implemented inside the Congregation, allowing it to pursue its institutional purpose with adequate control of resources and a growing improvement of operations.
Classification-JEL:
Keywords:
Note:
Pages:53-83
Volume: 2018/2
Year: 2018
Issue:2
File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=63185&Tipo=Articolo PDF
File-Format: text/HTML
Handle: RePEc:fan:Ccadaa:v:html10.3280/CCA2018-002004
Number: 4
X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=63185
Template-type: ReDIF-Article 1.0
Author-Name: Jonida Carungu
Author-Name: Nicola Paolicelli
Title: L?intervento della Banca Monte dei Paschi di Siena e il contributo del book-keeping nel "render conto" sulla gestione del terremoto del 1798
Abstract: Through a historical approach, this study shows the role of book-keeping and, more generally, of accounting and accountability. In particular, we analyse the role of Monte dei Paschi di Siena Bank in the earthquake of 1798. Our research highlights the role of recording data in describing the main events and activities of the Bank. In June 1798, the Florentine Grand Duke approved a specific fund, called ?Cassa delle restaurazioni? (Fund for restructuration) and Monte dei Paschi di Siena Bank was designated for its management. The Tuscan government immediately supported the Fund through an initial deposit of 2.000 scudi. The local ecclesiastical heritage increased the fund with 3.000 scudi. The initial balance of 5.000 scudi was managed by the bank and they were immediately expended as funds to restore the ruined buildings. Therefore, based on a case study with archival sources, we analyse the administration of the whole fund. In doing so, we try to engage with the sub-research area of accounting for natural disasters. In this sense, our contribution is the exploration of a natural disaster at the end of the XVIII Century. We also contribute to increasing the historical research on the banking sector and the significant role of book-keeping, accounting, and accountability.
Classification-JEL:
Keywords:
Note:
Pages:85-117
Volume: 2018/2
Year: 2018
Issue:2
File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=63186&Tipo=Articolo PDF
File-Format: text/HTML
Handle: RePEc:fan:Ccadaa:v:html10.3280/CCA2018-002005
Number: 5
X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=63186
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:119-122
Volume: 2018/2
Year: 2018
Issue:2
File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=63187&Tipo=Articolo PDF
File-Format: text/HTML
Handle: RePEc:fan:Ccadaa:v:html10.3280/CCA2018-002006
Number: 6
Template-type: ReDIF-Article 1.0
Author-Name: Comitato di Redazione
Title: News. Aston Inaugural Workshop on Accounting History 14th December 2018
Abstract:
Classification-JEL:
Keywords:
Note:
Pages:123-123
Volume: 2018/2
Year: 2018
Issue:2
File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=63188&Tipo=Articolo PDF
File-Format: text/HTML
Handle: RePEc:fan:Ccadaa:v:html10.3280/CCA2018-002007
Number: 7
Template-type: ReDIF-Article 1.0
Author-Name: Comitato di Redazione
Title: List of Reviewers 2018
Abstract:
Classification-JEL:
Keywords:
Note:
Pages:125-126
Volume: 2018/2
Year: 2018
Issue:2
File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=63189&Tipo=Articolo PDF
File-Format: text/HTML
Handle: RePEc:fan:Ccadaa:v:html10.3280/CCA2018-002008
Number: 8