Template-type: ReDIF-Article 1.0 Author-Name: Stefania Servalli Title: Artificial Intelligence in Historical Investigations: Observations Abstract: Classification-JEL: Keywords: Note: Pages:5-7 Volume: XXIII Year: 2023 Issue:2 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=74868&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:Ccadaa:v:html10.3280/CCA2023-002001 Number: 1 Template-type: ReDIF-Article 1.0 Author-Name: Michele Bigoni Author-Name: Zeila Occhipinti Title: Early forms of accounting for sustainable development: The Grand Duchy of Tuscany in the XVI and XVII centuries Abstract: Introduction: The paper explores early forms of accounting for sustainable development by considering the Grand Duchy of Tuscany when it was under the rule of Cosimo I, Francesco I, Ferdinando I and Cosimo II de Medici. Aim of the work: The study shows how accounting practices were crucial means used by the Medici rulers to monitor the implementation of far-reaching environmental strategies that sought to balance civil and economic development with the need to protect the environment. Methodological approach: The work draws upon primary sources located at the State Archive of Pisa. Their interpretation has been informed by the literature that has explored the role of the State in promoting sustainable development and the place of accounting in this endeavour. Main findings: Accounting provided the Grand Dukes with crucial information on the Pisan territory, which enabled them to act on environmental matters to provide citizens with healthy and safe living conditions. Written information also allowed interventions that shaped the way in which citizens engaged with the environment so that human activity would not endanger natural resources. Originality: The paper offers a novel perspective on how accounting can support interventions by States which seek to promote sustainable development. It also provides evidence of very early forms of environmental accounting that were mobilised by a State which deeply cared for safeguarding nature. Classification-JEL: Keywords: Note: Pages:9-33 Volume: XXIII Year: 2023 Issue:2 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=74869&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:Ccadaa:v:html10.3280/CCA2023-002002 Number: 2 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=74869 Template-type: ReDIF-Article 1.0 Author-Name: Giorgio Mion Author-Name: Angela Broglia Title: Crises, business decisions and virtue: A managerial reading of biblical famine narratives Abstract: Introduction: Management is a complex issue that necessitates an ethical approach, especially in times of crisis. Indeed, precisely when the decisions to be made are placed in a highly disrupted context, the importance of a managerial class emerges that is not only technically trained but morally cultivated and, therefore, capable of grasping the various social and ethical implications of the decisions made. Aim of the work: This paper, adopting the theoretical framework of virtue eth- ics, aims to analyze biblical famine narratives to identify the moral characters of corporate decision-makers. Methodological approach: The research adopts textual analysis applied to selected biblical texts as an investigative tool. Main findings: This analysis makes it possible to highlight the virtues of the ?good decision-maker? who makes wise decisions for himself and for the community; from the results of the analysis follow some practical implications in the managerial sphere, contributing to the debate on the virtuousness of organizations. Originality: The paper is characterized by its exploratory nature, analyzing an- cient texts in an original way on the basis of the theoretical framework of virtue ethics in order to draw some considerations relevant to the current business context. Classification-JEL: Keywords: Note: Pages:35-62 Volume: XXIII Year: 2023 Issue:2 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=74870&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:Ccadaa:v:html10.3280/CCA2023-002003 Number: 3 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=74870 Template-type: ReDIF-Article 1.0 Author-Name: Pierluigi Catalfo Author-Name: Alexandra Cooper Title: The Bankruptcy of Abraham Gibbs & Co. and the Crises of British Merchant Banking in the Kingdom of the Two Sicilies and in Britain Abstract: Introduction: This work examines the causes of the crisis and the fall of one of the most successful British merchant-bankers, Abraham Gibbs who by 1816 had made Sicily the centre of his financial world. It considers Gibbs? role in British political interests in the Mediterranean, as he financed the affairs of the British government there through Lord Bentinck, Nelson, Hamilton and Leckie. Aim of the work: The authors evaluate whether the Gibbs crisis was caused solely by poor management, and poor business aptitude or by other factors. The relationships Gibbs had with other merchant and bankers like Benjamin Ingham, Falconnet, Barings and Meuricoffre in London, Sicily and Malta are analysed. Methodological approach: The study is based upon the investigation of primary and secondary sources and uses archival material in Sicily and the UK to interpretate the Gibbs crisis. The authors explore the structure and efficiency of Gibbs? accounting and administrative practice from an interpretative stance, comparing Gibbs administrative practice with Benjamin Ingham?s ones. By using the Ingham Whitaker archive in Marsala, we attempt to reconstruct and prove Gibbs level of accounting management in the context of the British community?s business practices in Sicily. Main findings: in Gibbs? case more accurate and more reliable accounting pro- cedures, to internally check fraudulent activities, would have been the only real means of protection to safeguard business integrity. Originality: the work offers original information to improve knowledge on a specific and interesting period of the history of both Britain and the Kingdom of the Two Sicilies and the interaction between British and Sicilian economies. Classification-JEL: Keywords: Note: Pages:63-85 Volume: XXIII Year: 2023 Issue:2 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=74871&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:Ccadaa:v:html10.3280/CCA2023-002004 Number: 4 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=74871 Template-type: ReDIF-Article 1.0 Author-Name: A cura della Redazione Title: Conference for the 25th anniversary of the passing of Professor Ubaldo De Dominicis, Bologna 17th February 2024 Abstract: Classification-JEL: Keywords: Note: Pages:87-87 Volume: XXIII Year: 2023 Issue:2 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=74872&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:Ccadaa:v:html10.3280/CCA2023-002005 Number: 5