Template-type: ReDIF-Article 1.0 Author-Name: Stefania Servalli Title: Academic communities discussing historical topics together Abstract: Classification-JEL: Keywords: Note: Pages:5-6 Volume: XXII Year: 2022 Issue:2 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=72869&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:Ccadaa:v:html10.3280/CCA2022-002001 Number: 1 Template-type: ReDIF-Article 1.0 Author-Name: Annalisa Baldissera Title: The Zappa method for ascertaining business continuity and its application in the 1934 Comit Report Abstract: Introduction. The verification of business continuity has significant theoretical and empirical implications, the complexity of which is amplified in large companies such as the Banca Commerciale Italiana analysed in this study. Aim of the work. This study aims to reconstruct Zappa?s method of ascertaining business continuity, both from the point of view of its founding theoretical princi-ples and its concrete application. Methodological approach. The study combined two methodologies: (a) a literature review to analyse Zappa?s works published up to 1935, the year in which the Comit Report was drafted; and (b) a case study to investigate the 1934 Comit Report, drawn up by Zappa on behalf of the Presidency of the I.R.I. Main findings. This study identified Gino Zappa?s interpretative paradigms and elaborated an explanatory scheme for his method. Originality. The originality of this study lies in the unitary composition of Zappa?s procedure through the empirical confirmation of his theoretical postulates. Classification-JEL: Keywords: Note: Pages:7-27 Volume: XXII Year: 2022 Issue:2 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=72870&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:Ccadaa:v:html10.3280/CCA2022-002002 Number: 2 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=72870 Template-type: ReDIF-Article 1.0 Author-Name: Stefania Veltri Author-Name: Romilda Mazzotta Author-Name: Vittorio Palermo Title: The usefulness of accounting information for decision-making purposes in an Italian company from the late nineteenth to the early twentieth century Abstract: Introduction: Accounting history research on cost accounting theory and practice is still at an early stage in Italy for two main reasons. The first relates to the im-portance that the double-entry bookkeeping technique assumes in Italy, charac-terised by a typical financial focus, and the second to the delay with which Italy en-tered the industrialisation process. Aim: The main aim of this study is to investigate the bookkeeping accounting sys-tems of an established, southern Italian family and long-lived firm, namely Amarelli, still operating in the liquorice industry, from the late nineteenth to the early twen-tieth century to unveil whether accounting information was used by Amarelli man-agers for control and decision-making purposes. Methodological approach: We used document analysis of the reports related to the Amarelli bookkeeping system and semi-structured interviews with one of the present-day owners. Main findings: The findings highlight that the different reports in which Amarelli?s bookkeeping system was articulated, and specifically the reports related to Ama-relli?s industrial activity, can be regarded as a response to the necessity to calcu-late and control the ?cost? of the different ?processes? as well as the specific ?per-formance? of any single activity of Amarelli, together with the overall ?perfor-mance? of the Amarelli factory. Originality: To the best of our knowledge, this is the first study that investigates the accounting systems used by a food industry firm in southern Italy, an under-developed territorial area, from an industrialised point of view during 1875-1925. Classification-JEL: Keywords: Note: Pages:29-52 Volume: XXII Year: 2022 Issue:2 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=72871&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:Ccadaa:v:html10.3280/CCA2022-002003 Number: 3 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=72871 Template-type: ReDIF-Article 1.0 Author-Name: Stefano Adamo Author-Name: David Alexander Author-Name: Roberta Fasiello Author-Name: Tito Junior Schipa Title: The musical, cultural and financial life and legacy of Tito Schipa Abstract: Introduction: The article, multidimensional and multi-media in scope and sources, represents, from an accounting history perspective, the social, economic and polit-ical events influencing opera theatre and the opera tenor Tito Schipa. Aim of the work: The study presents a social and cultural real accounting-based story, linking accounting, patronage, politics, artistry and heritage, referring to ac-countability in both financial and non-financial terms. Methodological approach: The article uses a qualitative research method explor-ing, from both primary and secondary data, the epiphanies having a significant im-pact on Tito Schipa?s personal and professional life. Main findings: The work develops and applies a framework of accountability in the context of opera theatre considering the influences of patronage and Fascism, and represents an example of the effects of economic and political changes on artists and of the relations of power within which accounting is embedded. Originality: The research adopts an exploratory and creative multi-media approach in using oral/aural, financial and private archive sources and it explores the Tito Schipa?s life and career, largely unknown, and the related ?accounting? information. Classification-JEL: Keywords: Note: Pages:53-89 Volume: XXII Year: 2022 Issue:2 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=72872&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:Ccadaa:v:html10.3280/CCA2022-002004 Number: 4 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=72872 Template-type: ReDIF-Article 1.0 Author-Name: Carmelo Marisca Author-Name: Nicola Rappazzo Author-Name: Gustavo Barresi Title: Trade credit and textiles manufacturers? behaviour during the Great Depression in the Kingdom of Italy: Insights from the analysis of bankruptcy proceedings accounting data Abstract: Introduction: The focus of this paper is on textiles industry dynamics in the King-dom of Italy during the Great Depression. Despite the crisis and the spread of bankruptcies, the textile sector experienced an almost constant rate of growth, thanks also to trade credit granted by manufacturers. Aim of the work: Through the analysis of bankruptcy proceedings accounting data, the authors tried to catch how the geographical localisation of customers (small bankrupt retailers) has influenced the grant of trade credit by textile manufacturers. Methodological approach: This work is based on the exam of financial information collected by the "Unione Commercianti in Manifatture di Milano", in the period 1898-1902, over more than 1,700 bankruptcy proceedings in the textiles industry. For 512 cases, accounting data were reported in the journal of the Union. The au-thors have aggregated at national, macro-regional and regional level accounting data of the procedures. Main findings: The analysis highlights that the growth of textile industry was ac-companied by a wide fragmentation of trade credits, pushing manufactures to dif-ferentiate their behaviour according to the geographical localisation of customers. The analysis also offered some interesting insight about textiles sector dynamics in the Kingdom of Italy, at national, macro-regional and regional level. Originality: The paper permits to enlarge the understanding of textile industry dy-namics during the Great Depression, adopting an approach overlooked in litera-ture. Classification-JEL: Keywords: Note: Pages:91-113 Volume: XXII Year: 2022 Issue:2 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=72873&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:Ccadaa:v:html10.3280/CCA2022-002005 Number: 5 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=72873 Template-type: ReDIF-Article 1.0 Author-Name: Stefano Coronella Title: The "Spigolature" (Gleanings) column collects peculiarities on accounting history by short essays / Gino Zappa?s patrimonialist period (early period) Abstract: Classification-JEL: Keywords: Note: Pages:115-118 Volume: XXII Year: 2022 Issue:2 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=72874&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:Ccadaa:v:html10.3280/CCA2022-002006 Number: 6