Template-type: ReDIF-Article 1.0 Author-Name: Stefania Servalli Title: Accounting, Accountants, Accounting Academies Abstract: Classification-JEL: Keywords: Note: Pages:5-7 Volume: XXIII Year: 2023 Issue:1 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=73501&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:Ccadaa:v:html10.3280/CCA2023-001001 Number: 1 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=73501 Template-type: ReDIF-Article 1.0 Author-Name: Luca Bartocci Author-Name: Libero Mario Mari Author-Name: Francesca Picciaia Author-Name: Fabio Santini Title: "Behind enemy lines": A neo-Gramscian approach to the crisis of Banca Italiana di Sconto (1914-1922) Abstract: Introduction. The history of the Banca Italiana di Sconto (BIS), established in Italy at the end of 1914 and extinguished in 1922, represents an intriguing case in which socio-political forces and personal interests played a crucial role in determining the setup and fall of a financial institution over a very short period in a peculiar historical frame. Aim of the work. This study aims to give meaning to the events leading to the establishment, development, and unexpected liquidation of the BIS. Methodological approach: The study relies on Gramsci?s ?theory of hegemony? with a special focus on the concept of the ?lite. Main findings. This study shows how the initial convergence of interests was a crucial factor in the decision to set up the BIS and use it as an instrument of war. At the end of the conflict, some actors sought to maintain their dominant positions and sacrificing the bank was a necessary side effect. Originality. Although the BIS has already been studied under various historical profiles, the present study offers a new key to understanding the final events of the bank through the adoption of a neo-Gramscian approach Classification-JEL: Keywords: Note: Pages:9-38 Volume: XXIII Year: 2023 Issue:1 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=73502&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:Ccadaa:v:html10.3280/CCA2023-001002 Number: 2 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=73502 Template-type: ReDIF-Article 1.0 Author-Name: Gianluca Antonucci Title: The Church and the art of governing people in a period of crisis: An analysis of the Inchiesta Innocenziana (1650-55) Abstract: Introduction. The focus of this work is the Inchiesta Innocenziana (Enquiry by Pope Innocenzo the 10th) upon the monasteries of the Italian States in the mid-17th century. Aim of the work. This study intends to demonstrate that in the Church, in the mid- 17th century - around one century later than in the European States - economics is introduced in the art of government as the correct manner of managing individ- uals, goods, and wealth in action at a distance. Methodological approach. The study is based on the investigation of primary and secondary sources related to the Inchiesta Innocenziana. The study analyses the various aspects and specially chosen techniques which, in a period of crisis, led the Catholic Church to run one of the first large-scale ?auditing? upon its ?branches? (monasteries) located within the Italian States. Main findings. It is shown, through an interpretative approach, how the Church worked inspired, not by the Law of God (human, natural, and divine), but by the art of governing people, as described by Foucault, giving techniques and practices for a concrete form of political rationality. Originality. The paper considers the relevant emergence of accounting and accountability practices, in a power/knowledge scheme, in decisions regarding a reconstruction after a crisis, by a complex interacting organisation such as the Catholic Church of the mid-17th century. Classification-JEL: Keywords: Note: Pages:39-59 Volume: XXIII Year: 2023 Issue:1 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=73503&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:Ccadaa:v:html10.3280/CCA2023-001003 Number: 3 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=73503 Template-type: ReDIF-Article 1.0 Author-Name: Antonio D?Andreamatteo Author-Name: Francesca Neri Author-Name: Massimo Sargiacomo Title: Successes and crises in the joint-stock rail company Ferrovie Elettriche Abruzzesi (1929-1956) Abstract: Introduction. This study analyses the economic and management trends of the company Ferrovie Elettriche Abruzzesi SA (FEA), the owner of the concession granted to build and use the Tavo railway from Penne to Pescara, and the tramway service in the city of Pescara from 1925 to 1956. Aim of the work. This study highlights how the management of concessionary companies of secondary railway lines is interconnected with the more general Italian problems of passenger and freight railway traffic management. Methodological approach. An analysis of the company?s financial statements, the content of the reports by the technical bodies and the Internal Works Com- mittee, and the company?s correspondence with stakeholders facilitated the reconstruction of all the internal and external causes of the crisis. Main findings. The common denominator of the crisis was the associated and growing competition from road traffic and bus services, which led to increas- ingly poor operating results for FEA. The Penne-Pescara line had a low volume of traffic, which was part of the more general ?rail problem? that characterised Italy. Originality. Delving into the interface of accounting and the history of local pub- lic transport, this study provides a case study of ?bad practice?, which is rarely available in the scientific literature on corporate crises. Classification-JEL: Keywords: Note: Pages:61-86 Volume: XXIII Year: 2023 Issue:1 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=73504&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:Ccadaa:v:html10.3280/CCA2023-001004 Number: 4 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=73504 Template-type: ReDIF-Article 1.0 Author-Name: A cura della Redazione Title: Creating value through business studies! The role of academia in the challenges of society, the economy and institutions Abstract: Classification-JEL: Keywords: Note: Pages:87-98 Volume: XXIII Year: 2023 Issue:1 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=73505&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:Ccadaa:v:html10.3280/CCA2023-001005 Number: 5