Template-type: ReDIF-Article 1.0
Author-Name: Stefania Servalli
Author-Name: Massimo Sargiacomo

Title: Natural disasters and accounting: Which contributions form the past?
Abstract: 
Classification-JEL: 
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Pages:5-9
Volume: XXI
Year: 2021
Issue:1
File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=71050&Tipo=Articolo PDF
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Handle: RePEc:fan:Ccadaa:v:html10.3280/CCA2021-001001
Number: 1
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Template-type: ReDIF-Article 1.0
Author-Name: Giovanna Centorrino

Title: The complex power dynamics within a health care institution during the 15th and 18th centuries. The case of the Great and New Hospital of Palermo
Abstract: Introduction: Starting from the Middle Age, the need for discipline and adequate regulation and control has required the most important hospitals to produce spe-cial sets of rules, which helped an orderly performance of all administrative and assistance activities of these institutions. In this context, the paper is focused on the "Grande Ospedale e Nuovo" (GON) (today, the Benfratelli Hospital in Palermo), that has been equipped with a set of regulation (Chapters), since its origins in 1431. Aim of the work: The aim of the work is to offer an understanding of how account-ing supported the administration of GON within the power dynamic involving civil and religious authorities. Methodological approach: The paper is based on an archival research. A series of primary sources gathered from the historical archive of the GON have been ana-lysed. In particular, the Chapters issued in 1431, 1442, 1610, 1624 and 1722, which refers to accounting and accountability rules on both financial and non-financial information, have been fundamental primary sources for the investiga-tion. To reach the aim of this work, the study of GON Chapters has been comple-mented with the analysis of a complex of tools, care practices and other aspects of GON life. Main findings: The study permits to show the profound transformation of GON and its administrative changes. It elucidates the role of accounting in the complex power dynamic at work in that context, revealing not only a function of State appa-ratus of the hospital, but also showing how accounting supported the control ex-erted by the Pope, the Archbishop and the religious orders involved (Benedictines and Capuchins). Originality: Exploring the interrelation between accounting and State power in the health care field, the paper has offered a novel contribution related to the Italian context, showing the critical role of accounting practices in supporting the political and social reason of the institution, as connected to public and private support.
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Keywords: 
Note: 
Pages:11-59
Volume: XXI
Year: 2021
Issue:1
File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=71051&Tipo=Articolo PDF
File-Format: text/HTML
Handle: RePEc:fan:Ccadaa:v:html10.3280/CCA2021-001002
Number: 2
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Template-type: ReDIF-Article 1.0
Author-Name: Francesco Colzi

Title: The Structure and Efficiency of the Public Debt Administration of the Papal States (16th-17th Centuries)
Abstract: Introduction: The focus of this work is on the public debt administration of the Papal States in 16th and 17th centuries. Aim of the work: The paper intends to demonstrate how the high level of efficiency achieved has contributed to obtaining a good consideration of the securities on the market. 
Methodological approach: The paper is based upon the investigation of primary and secondary sources related to the public debt administration of the Papal States in 16th and 17th centuries. An interpretative approach has been adopted in exploring the structure and efficiency of this administra-tive area. Main findings: The work offers an understanding of the role of the account-ing tools within the organization employed to manage the daily practices and the legislation enacted. The efficiency of the administration and the ability to manage the accounts regularly and to respond promptly to inves-tors requests has been proved decisive for the securities listing. Originality: The paper permits to enlarge the knowledge on public debt ad-ministration in the Papal State context.
Classification-JEL: 
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Pages:61-81
Volume: XXI
Year: 2021
Issue:1
File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=71052&Tipo=Articolo PDF
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Handle: RePEc:fan:Ccadaa:v:html10.3280/CCA2021-001003
Number: 3
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Template-type: ReDIF-Article 1.0
Author-Name: A cura della Redazione

Title: The Italian Society of accounting history Sisr Webinar. 5 july 2021, 10:00-12:30 Cest
Abstract: 
Classification-JEL: 
Keywords: 
Note: 
Pages:83-84
Volume: XXI
Year: 2021
Issue:1
File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=71053&Tipo=Articolo PDF
File-Format: text/HTML
Handle: RePEc:fan:Ccadaa:v:html10.3280/CCA2021-001004
Number: 4