Template-type: ReDIF-Article 1.0 Author-Name: Stefania Servalli Title: Merchants, Markets, and Trade Networks Abstract: Classification-JEL: Keywords: Note: Pages:5-6 Volume: XXIV Year: 2024 Issue:1 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=75623&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:Ccadaa:v:html10.3280/CCA2024-001001 Number: 1 Template-type: ReDIF-Article 1.0 Author-Name: Simone Poli Author-Name: Marco Gatti Title: Shaping ?administered decentralisation? through accounting and accountability practices: The case of Italian municipalization (1903-1904) Abstract: Introduction: This paper focuses on the peculiar model that the Italian central gov-ernment adopted in 1903-1904 to directly manage public services. Aim of the work: The aim of this work is to demonstrate how accounting and ac-countability practices introduced by the Italian central government, functioning as representational and translational technologies of government, shaped the archi-tecture of the so-called ?administered decentralization?. Methodological approach: This paper is based on an in-depth analysis of primary and secondary sources, including the texts of the law and the Royal Decree enact-ed by the Italian central government in addition to the related parliamentary acts. Empirical material is analyzed and interpreted in light of the Foucauldian idea of govern(mentality). Main findings: This paper highlights the role that accounting and accountability practices played in establishing and shaping power relations among central and local governments involved in the direct management of public services. Originality: Contrary to the extant literature, this paper demonstrates how ac-counting and accountability practices contributed to the establishment of a decen-tralized form of government rather than centralized models. Moreover, it explores the municipalization process in a historical period that remains hitherto unex-plored in the accounting literature. Classification-JEL: Keywords: Note: Pages:7-42 Volume: XXIV Year: 2024 Issue:1 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=75624&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:Ccadaa:v:html10.3280/CCA2024-001002 Number: 2 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=75624 Template-type: ReDIF-Article 1.0 Author-Name: Stefano Garzella Author-Name: Rosita Capurro Author-Name: Stefano Marciano Title: A historical comparison exactly one hundred years apart. The global financial crises of 1907 and 2007 and the FIAT case study Abstract: Introduction: The paper analyses the case study of the FIAT automotive company in two global financial crises which broke out exactly 100 years apart: the crisis of 1907 known as the ?Banking Panic? and the crisis of 2007, and its burst in 2008, known as the ?Great Recession?. Aim of the work: The paper aims to analyze company strategies in financial crises, by adopting a business perspective, in order to capture similarities and differ-ences; contributions to support companies in the transformation of organizational, managerial and operation processes during changing environmental conditions are provided. Methodological approach: The research follows an interpretive and qualitative ap-proach. Starting from the theoretical background of the two financial crises, the study identified the company FIAT as a ?single business case study?. FIAT?s financial statements and corporate documents for the periods 1907-1913 and 2007-2013 are critically assessed. Main findings: Case study findings highlight the successfully implemented strate-gies and the paths of growth pursued by the Company to survive and restart. In this sense, the case study analysis supports the identification of some elements and actions able to guide companies through periods of environmental and business crisis. Moreover, the study of the FIAT historical corporate documents permits to observe the evolution ? about the structure and the content ? of corporate disclo-sure over time. Originality: There is a lack of studies that analyze and compare the two crises. The comparison between the two financial crises by adopting a business perspective is novel. The historical comparison together with the analysis of the evolution of the FIAT?s corporate disclosure over time, provides relevant scientific insights, poten-tially able to favour an advancement of knowledge to help companies in the trans-formation and adaptation processes to changing environmental conditions. Classification-JEL: Keywords: Note: Pages:43-77 Volume: XXIV Year: 2024 Issue:1 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=75625&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:Ccadaa:v:html10.3280/CCA2024-001003 Number: 3 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=75625 Template-type: ReDIF-Article 1.0 Author-Name: Alberto Dello Strologo Author-Name: Edoardo D?Andrassi Author-Name: Francesca Ventimiglia Title: History of a decline: The Federconsorzi case Abstract: Introduction: The paper focuses on analyzing the causes of the crisis of an Italian company in the early 1990s. Aim of the work: The aim of this paper is to analyze the causes that led to the crisis of Federconsorzi to identify the decision-making errors and incorrect accounting, management, and regulatory practices that compromised its operations. In addi-tion, special attention will be given to the individuals who operated in that organi-zation, which was unique worldwide, and who, through their actions, enabled the achievement of the corporate collapse. Methodological approach: The work is based on an enriched version of the ?fraud triangle? to correctly identify the activities and individuals involved in the Feder-consorzi crisis. Main findings: The case was analyzed to find that the fraud triangle theory, even modified from the most recent literature, does not consider certain elements that, on the other hand, proved to be diriment in the case analyzed. Originality: The paper provides a broadening of knowledge on issues related to business crises and the factors and elements that can play an important role in the process of deterioration of key business economic quantities. Classification-JEL: Keywords: Note: Pages:79-101 Volume: XXIV Year: 2024 Issue:1 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=75626&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:Ccadaa:v:html10.3280/CCA2024-001004 Number: 4 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=75626 Template-type: ReDIF-Article 1.0 Author-Name: A cura della Redazione Title: Italian Society of Accounting History XVII NATIONAL CONFERENCE Merchants, Markets, and Trade Networks: A Historical Perspective Bari, December 5-6, 2024 University of Bari Abstract: Classification-JEL: Keywords: Note: Pages:103-105 Volume: XXIV Year: 2024 Issue:1 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=75627&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:Ccadaa:v:html10.3280/CCA2024-001005 Number: 5