Template-type: ReDIF-Article 1.0 Author-Name: Stefania Servalli Title: Editorial. Drama and Renaissance: The Accounting History Community do not give up! Abstract: Classification-JEL: Keywords: Note: Pages:5-6 Volume: XX Year: 2020 Issue:1 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=66880&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:Ccadaa:v:html10.3280/CCA2020-001001 Number: 1 Template-type: ReDIF-Article 1.0 Author-Name: Luca Papi Author-Name: Michele Bigoni Author-Name: Giorgia Gobbo Author-Name: Enrico Deidda Gagliardo Title: Using accounting as a political weapon. The University of Ferrara and Italian Fascism Abstract: Introduction: The paper considers the case of the University of Ferrara during the Fascist regime (1922-1943) and investigates the use of accounting practices in the government's attempt to achieve control of the organisation. Aim of the work: The study seeks to document how accounting practices can be enlisted to subjugate institutions that had traditionally enjoyed significant inde-pendence from governments and pursue the ideological programmes of dominant elites. Methodological approach: The paper is based upon primary sources gathered from the historical archive of the University of Ferrara. Their interpretation has been guided by the literature that has explored the connections between ac-counting and the State. Main findings: Accounting ensured that key information on the University could be gathered by the government. It also helped to make visible the need of the University to rely on government funding when Fascist policies had the effect of "starving" the organisation of funds, which caused the University to accept pene-trating controls by the State. Originality: The paper has broadened the compass of research into the interrela-tion between accounting and State power by considering an under-research context and documenting the role of accounting in controlling institutions that were essential to the achievement of political goals. Classification-JEL: Keywords: Note: Pages:7-31 Volume: XX Year: 2020 Issue:1 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=66881&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:Ccadaa:v:html10.3280/CCA2020-001002 Number: 2 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=66881 Template-type: ReDIF-Article 1.0 Author-Name: Michela Magliacani Title: Historical Perspective of Structuration Theory: The Case of the Society for the Preservation of the Christian Art Monuments in Pavia (1875-1908) Abstract: Introduction: This research is inspired by numerous stimuli from accounting studies under both structuration and historical perspectives. Giddens? Structuration Theory based research calls for more investigations on the relationships between social structures and agents? actions in a specific time-space context. However, accounting historians addressed research to explore the accounting system in a non-profit organisation operating between the sacred and the profane. The study of the Society for the Preservation of the Christian Art Monuments in Pavia (1875-1908) has allowed fulfilling these gaps, considering the rich accounting sources available at the Civic Historical Archive of Pavia. Aim: Prior literature has addressed the research to explore if and how accounting was involved in the evolution of the preservation of the Christian art monuments in Pavia (1875-1908). Their origin referred to the earlier Company of Holy Rosary (1577) with the mission to conduct solemn celebrations, using sacred music, against the plagues. These research questions have been investigated to widen knowledge on the accounting history of non-profit organisations with a philanthropic and religious purpose. Methodological Approach: The research methodology is based on a longitudinal case study: The Society for the Preservation of the Christian Art Monuments in Pavia (1875-1908). Upon examination of the archival sources, a reconstruction of the history of the Society based on the contextual, and institutional and organisational changes as been attempted. The Structuration Theory has been adopted to interpret the accounting sources. Moreover, the synchronic approach has enabled the development of critical analysis, considering the trend of accounting knowledge during the period of this study. Main Findings: The research findings highlight the traits of continuity and changes in accounting with the contextual and institutional or organisational evolution of the Society. Accounting has contributed to the resilience and relevance of this organisation. The traits of changes, connected to the structural dimensions of accounting, enabled the accountability of information on the Society. This legitimised its philanthropic mission and strengthened the accounting domination, secularly than ecclesiastic. The research highlights how the double facade of accounting guaranteed the Society?s resilience by fulfilling both technical and spiritual objectives during its long-existence. Originality: The Society for the Preservation of the Christian Art Monuments in Pavia has never been studied from the perspective of accounting history. This research bridges the gap in the history of the Society whose existence over the centuries has been questioned. From the Structuration Theory perspective, the study?s contribution to exploring the structural dimensions of accounting is still under-investigated also within the field of accounting history. Finally, the research findings open a new stream of historical investigation about accounting and resilience within non-profit organizations and in other settings. Classification-JEL: Keywords: Note: Pages:33-56 Volume: XX Year: 2020 Issue:1 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=66882&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:Ccadaa:v:html10.3280/CCA2020-001003 Number: 3 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=66882 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:57-60 Volume: XX Year: 2020 Issue:1 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=66883&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:Ccadaa:v:html10.3280/CCA2020-001004 Number: 4 Template-type: ReDIF-Article 1.0 Author-Name: Comitato di Redazione Title: The italian society of accounting history SISR 2020 webinar series. Call for papers. Abstract: Classification-JEL: Keywords: Note: Pages:61-63 Volume: XX Year: 2020 Issue:1 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=66884&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:Ccadaa:v:html10.3280/CCA2020-001005 Number: 5