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

Title: Let?s promote accounting history research!
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Pages:5-6
Volume: XXI
Year: 2021
Issue:2
File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=71513&Tipo=Articolo PDF
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Handle: RePEc:fan:Ccadaa:v:html10.3280/CCA2021-002001
Number: 1

Template-type: ReDIF-Article 1.0
Author-Name: Giuseppe Modarelli

Title: Accounting and the budget negotiation process: The case of the Holy Shroud Exposition (1931) during a period of austerity
Abstract: Introduction: The paper considers the case of the Holy Shroud Exposition (1931) during a period of austerity, investigating accounting practices and the budget negotiation process. Aim of the work: The study seeks to illustrate the power structure underpinning budgetary negotiation processes related to the Holy Shroud Exposition. Methodological approach: The paper is based upon primary sources, considering internal accounting correspondence of the Savoy Ministry and other archival sources that have been interpreted in the light of the literature on the principal-agent theory used as framing paradigm. Main findings: The research identifies the role of accounting in managing/influencing social organisational-interactions, under specific historical conditions. In particular, the work shows the hierarchical structure of the Savoy Royal House (hereafter HSE), and verify the presence of opportunistic behaviours in the negotiation process realated to the authorisation of extraordinary expenses for the Holy Shroud Exposition. Originality: The paper permits to show the power of accounting to shape human interactions in the specific context represented by the climate of austerity, typical of interwar periods, that becomes a crucial antecedent of opportunistic behaviours.
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Pages:7-53
Volume: XXI
Year: 2021
Issue:2
File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=71514&Tipo=Articolo PDF
File-Format: text/HTML
Handle: RePEc:fan:Ccadaa:v:html10.3280/CCA2021-002002
Number: 2
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Template-type: ReDIF-Article 1.0
Author-Name: Davide Calandra
Author-Name: Federico Lanzalonga

Title: Exploring social exchange theory in Italian cultural heritage. A case study on the Ordine Mauriziano Foundation?s Historical Archives
Abstract: Introduction: Among the fifty-five Italian cultural treasures listed as UNESCO World Heritage Sites, there is the Palazzina di Caccia in Stupinigi. The monument is part of the cultural heritage of the Fondazione Ordine Mauriziano, whose historical archives contain a wealth of information on the territorial growth of the Savoy?s Kingdom. The research analyses the case study of the exchange of Gravassola and Belriparo with land that was not part of Filippo Juvarra?s ambitious initial project. Aims of the work: The paper uses social exchange theory to explore trust, motivation, empowerment, fair reward and security in past economic exchanges. It also aims to show the research potential of the Historical Archives of the Ordine Mauriziano Foundation. Methodological approach: Through a deep reading of the documents in the historical archive integrated with second-level sources, the authors investigated the application of social exchange theory. The research focused on the desire of the Savoy family to increase their cultural heritage, despite economic losses. Documents within the archive from 1729 to 1738 were considered. Main findings: The research provides an opportunity to extend the social exchange theory in a new context. Furthermore, it investigates the mechanism of territorial expansion through an exchange contract to increase the patrimonial dimension. Finally, it allows the readers to explore synergy features relevant in different modern contexts. Originality: The paper?s uniqueness lies in the application of social exchange theory, a theoretical framework unusual in accounting history studies. Finally, few papers consider the Historical Archives of the Ordine Mauriziano Foundation.
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Keywords: cultural heritage, social exchange theory, archival research, case study, synergies.
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Pages:55-76
Volume: XXI
Year: 2021
Issue:2
File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=71515&Tipo=Articolo PDF
File-Format: text/HTML
Handle: RePEc:fan:Ccadaa:v:html10.3280/CCA2021-002003
Number: 3
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Template-type: ReDIF-Article 1.0
Author-Name: Stefano Coronella

Title: The "Spigolature" (Gleanings) column collects peculiarities on accounting history by short essays
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Pages:77-79
Volume: XXI
Year: 2021
Issue:2
File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=71516&Tipo=Articolo PDF
File-Format: text/HTML
Handle: RePEc:fan:Ccadaa:v:html10.3280/CCA2021-002004
Number: 4

Template-type: ReDIF-Article 1.0
Author-Name: A cura della Redazione

Title: List of Reviewers 2021
Abstract: 
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Pages:81-81
Volume: XXI
Year: 2021
Issue:2
File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=71517&Tipo=Articolo PDF
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Handle: RePEc:fan:Ccadaa:v:html10.3280/CCA2021-002005
Number: 5