Template-type: ReDIF-Article 1.0 Author-Name: Stefania Servalli Title: Editorial. Accounting history and more: The possibility of challenging barriers Abstract: Classification-JEL: Keywords: Note: Pages:5-6 Volume: XIX Year: 2019 Issue:2 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=65516&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:Ccadaa:v:html10.3280/CCA2019-002001 Number: 1 Template-type: ReDIF-Article 1.0 Author-Name: Valerio Antonelli Author-Name: Raffaele D?Alessio Author-Name: Emanuela Mattia Cafaro Author-Name: Michele Bigoni Title: The Pope and the Train: Financial Reporting Practices in the Railroad Companies of the Papal States (1846-1870) Abstract: This study investigates the accounting practices of the railroad companies operating in the Papal States (Italy) between 1846 and 1870. The Papal States? agreements, edicts, and laws and the railroad companies? statutes, financial statements, meeting proceedings, auditors? reports, and management reports are the primary sources we consulted for our historical analysis. By reviewing these documents, the role played by accounting in managing the relationship between directors and shareholders emerged. This study offers two contributions to international literature on accounting history. First, it sheds light on the financial reporting practices in Italian railroad companies and second, it investigates how accounting was used to manage the relationships between railroad companies, their shareholders, and the Papal government. Classification-JEL: Keywords: Note: Pages:7-34 Volume: XIX Year: 2019 Issue:2 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=65517&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:Ccadaa:v:html10.3280/CCA2019-002002 Number: 2 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=65517 Template-type: ReDIF-Article 1.0 Author-Name: Sara Moggi Author-Name: Gina Rossi Author-Name: Chiara Leardini Title: How to be accountable to local stakeholders: A lesson from savings banks Abstract: Savings banks originated with a vocation for strong solidarity with their local communities. To preserve this link with local stakeholders, savings banks have developed a broad set of accountability mechanisms that involve local authorities and municipalities in their organisational activities. To explore the role of accountability in preserving their community bonds over time, this study investigates the 165-year history of the Verona Savings Bank from its founding in 1825 to the establishment of the homonymous bank foundation in 1991. The evolution of the accountability mechanisms depicts a resilient focus on including local stakeholder representatives in governance matters rather than allowing transparency to decrease over time. This confirms the need to broaden the concept of accountability, particularly when considering the pivotal role played by boards in enhancing accountability to local communities. Classification-JEL: Keywords: Note: Pages:35-67 Volume: XIX Year: 2019 Issue:2 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=65518&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:Ccadaa:v:html10.3280/CCA2019-002003 Number: 3 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=65518 Template-type: ReDIF-Article 1.0 Author-Name: Stefano Coronella Title: Gleanings. The "Spigolature" (Gleanings) column collects peculiarities on accounting history by short essays. The State-accounting innovation in the Grand-Duchy of Tuscany Abstract: Classification-JEL: Keywords: Note: Pages:69-74 Volume: XIX Year: 2019 Issue:2 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=65519&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:Ccadaa:v:html10.3280/CCA2019-002004 Number: 4 Template-type: ReDIF-Article 1.0 Author-Name: Yannick Lemarchand Title: News. VI International Conference on "Luca Pacioli" in Accounting History Naples, 7-8-9 November 2019 / 2nd International Seminar of Accounting History (ISAH 2019) November 21-22, 2019 University of Siena (Italy) / Abstract: Classification-JEL: Keywords: Note: Pages:75-79 Volume: XIX Year: 2019 Issue:2 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=65520&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:Ccadaa:v:html10.3280/CCA2019-002005 Number: 5 Template-type: ReDIF-Article 1.0 Author-Name: Comitato di Redazione Title: The Eleventh Accounting History International Conference "How does accounting shape the past, present and future of society?" Portsmouth, United Kingdom 8-10 september 2021 Abstract: Classification-JEL: Keywords: Note: Pages:87-89 Volume: XIX Year: 2019 Issue:2 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=65521&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:Ccadaa:v:html10.3280/CCA2019-002006 Number: 6 Template-type: ReDIF-Article 1.0 Author-Name: Comitato di Redazione Title: Accounting history special issue. Accounting and the exploitation of the natural world Abstract: Classification-JEL: Keywords: Note: Pages:91-92 Volume: XIX Year: 2019 Issue:2 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=65522&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:Ccadaa:v:html10.3280/CCA2019-002007 Number: 7 Template-type: ReDIF-Article 1.0 Author-Name: Comitato di Redazione Title: List of Reviewers 2019 Abstract: Classification-JEL: Keywords: Note: Pages:93-93 Volume: XIX Year: 2019 Issue:2 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=65523&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:Ccadaa:v:html10.3280/CCA2019-002008 Number: 8