Template-type: ReDIF-Article 1.0 Author-Name: Stefania Servalli Title: Editorial. Summer of (accounting history) ideas Abstract: Classification-JEL: Keywords: Note: Pages:5-6 Volume: XIX Year: 2019 Issue:1 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=64288&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:Ccadaa:v:html10.3280/CCA2019-001001 Number: 1 Template-type: ReDIF-Article 1.0 Author-Name: Mikhail Kuter Author-Name: Marina Gurskaya Author-Name: Ripsime Bagdasaryan Title: The correction of double entry bookkeeping errors in the late 14th century Abstract: There have been several studies of medieval bookkeeping practices. This paper adds to that literature by focusing on the treatment of errors in the ledger of the Medieval Italian merchant, Francesco di Marco Datini, most of which were for the years 1395-6. The analysis shows that, contrary to the perception in the literature, accountants of that period not only detected errors, but also devised methods to address them that ensured that the overall financial result reflected a fair presentation of what had occurred, and that they did not simply use the account for Profits and losses as an easy outlet in which to record an amount that balanced the books. In addition, the accuracy of individual ledger accounts was not deemed important once they had been balanced, even after errors were detected. Classification-JEL: Keywords: Note: Pages:7-30 Volume: XIX Year: 2019 Issue:1 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=64289&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:Ccadaa:v:html10.3280/CCA2019-001002 Number: 2 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=64289 Template-type: ReDIF-Article 1.0 Author-Name: Annalisa Baldissera Title: Ruling minorities within groups of companies and their problems: Proposals from the European literature, 1776-1976 Abstract: The author aims to find the systematic causal links between majorities and minor-ities, especially to demonstrate how, even as corporate governance systems change, the same links remained unchanged, at least starting from the original forms of limited liability (colonial) companies. The main cause of the oppression of minorities lies in the power of control, which instead of belonging to the major-ity of share capital holders, is held by close minority shareholders. For this pur-pose, the author presents a historical reconstruction of the problem concerning the balance of powers between dominant minorities and disjoint majorities within the groups of companies. Classification-JEL: Keywords: Note: Pages:31-59 Volume: XIX Year: 2019 Issue:1 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=64290&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:Ccadaa:v:html10.3280/CCA2019-001003 Number: 3 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=64290 Template-type: ReDIF-Article 1.0 Author-Name: Gianfranco Rusconi Title: The forgotten origins of social accounting: Two pioneering U.S. models of the early 1970s Abstract: Various countries have adopted pioneering social accounting with different approaches and projects. This analysis concentrates specifically on U.S. account-ing research. The source of this study is U.S. accounting journals of the 1970s, which pub-lished papers studying data and information about the social and environmental effects of firms? activities. This is a crucial and very often forgotten step in the his-tory of accounting theories and practices, because it shows that, despite some limits and flaws, accounting culture had a sound basis for the birth of social ac-counting. This study focuses particularly on two pioneering models of that time, namely, those of Linowes (1973) and Epstein, Flamholtz, and McDonough (1976), which were developed at a time when the term ?social accounting? was unknown or misunderstood. These models are chosen because they were strictly and coher-ently led by the notion of the accounting nature of social/sustainability accounting. Therefore, the research aim of this study is to show that these two pioneering models of the 1970s are historically important for affirming the role of accounting research and profession in social/sustainability accounting, particularly for helping to tackle managerial capture and greenwashing. Classification-JEL: Keywords: Note: Pages:61-84 Volume: XIX Year: 2019 Issue:1 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=64291&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:Ccadaa:v:html10.3280/CCA2019-001004 Number: 4 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=64291 Template-type: ReDIF-Article 1.0 Author-Name: Stefano Coronella Title: Gleanings Abstract: Classification-JEL: Keywords: Note: Pages:85-88 Volume: XIX Year: 2019 Issue:1 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=64292&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:Ccadaa:v:html10.3280/CCA2019-001005 Number: 5 Template-type: ReDIF-Article 1.0 Author-Name: Comitato di Redazione Title: News Abstract: Classification-JEL: Keywords: Note: Pages:89-89 Volume: XIX Year: 2019 Issue:1 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=64293&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:Ccadaa:v:html10.3280/CCA2019-001006 Number: 6