Template-type: ReDIF-Article 1.0 Author-Name: Stefania Servalli Title: Much to Celebrate: The 40th Anniversary of the Italian Society of Accounting History Abstract: Classification-JEL: Keywords: Note: Pages:5-7 Volume: XXIV Year: 2024 Issue:2 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=76837&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:Ccadaa:v:html10.3280/CCA2024-002001 Number: 1 Template-type: ReDIF-Article 1.0 Author-Name: Marco Lacchini Author-Name: Matteo Palmaccio Author-Name: Florinda Petrecca Author-Name: Salvatore Vallefuoco Title: The role of equity valuation in corporate crisis: The EFIM case Abstract: Introduction: This study investigates how the accounting practices influenced the crisis of the Ente partecipazioni e finanziamenti industrie manifatturiere (EFIM). Aim of the work: This study examines the events that characterised the crisis of the third public body for the management of equity investments, the EFIM, to highlight the role that accounting practices ? in particular, the equity stakes ? have played in the EFIM crisis, not allowing to identify early symptoms of crisis and reverse the process of deterioration, or to liquidate the Institution with less public and private sacrifice. Methodological approach: This study is based on a critical interpretative methodological approach. Main findings: Accounting practices with specific reference to the accounting rules of corporate participations and the legal form of public-law entities have played a decisive role in the financial distress of the EFIM. Originality: This study expands the knowledge on the role that accounting practices of corporate participations can play in company financial distress, particularly in the EFIM?s financial distress. Classification-JEL: Keywords: Note: Pages:9-30 Volume: XXIV Year: 2024 Issue:2 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=76838&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:Ccadaa:v:html10.3280/CCA2024-002002 Number: 2 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=76838 Template-type: ReDIF-Article 1.0 Author-Name: Stefano Adamo Author-Name: Clarissa De Matteis Author-Name: Roberta Fasiello Author-Name: Francesca Imperiale Title: Nicola Di Cagno: Contributions of a master to the accounting academy and society Abstract: Introduction: This study presents the biography of Professor Nicola Di Cagno: a master who contributed to the Accounting Academy and society, favouring the relationship between research and practice and between university and local territory. Aim of the work: This study mainly aimed to expand and deepen the knowledge of Nicola Di Cagno?s contribution to accounting studies, mainly relating to two fruitful lines of research: financial reporting and European accounting directives (this line of research started between the end of the 1970s and the beginning of the 1980s and continued for more than 30 years with several publications) and insurance companies (this line of research started at the end of the 1980s and concluded in the 2000s). This biographical work is also useful for explaining the reasons for, and factors influencing, research directions undertaken by Professor Di Cagno. Methodological approach: This article is placed in the field of biographical studies and adopts a diachronic approach. First, it presents a brief analysis of the environment in which Di Cagno lived and related circumstances influencing his life and career, followed by an exploration and a horizontal reading of all his publications to identify the evolution of his ideas and theories. Main findings: This biographical analysis allows us to identify the common threads of Di Cagno?s academic and institutional contributions and explains the development of his research fields and the unconformity and distinctiveness of his main lines of research with respect to the orientation prevailing at the national academic level at that time (between the end of the 1970s and the 1990s). Originality: This study presents the contributions of Di Cagno, which have never been explored in the literature. This biographical study also highlights the circumstances, personal decisions, and political influences that determined the master?s scientific research and academic career. Classification-JEL: Keywords: Note: Pages:31-58 Volume: XXIV Year: 2024 Issue:2 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=76839&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:Ccadaa:v:html10.3280/CCA2024-002003 Number: 3 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=76839 Template-type: ReDIF-Article 1.0 Author-Name: Ilaria Elisa Vannini Author-Name: Barbara Sibilio Title: La Verna Convent?s accounting and non-accounting systems: Identifying the convent?s stakeholders, their mutual relations, and their engagement in value creation Abstract: Introduction: This paper deals with the Franciscan convent of La Verna and addresses an under-researched aspect: identification of its stakeholders, the relationships between them and the convent, and their engagement in creating moral, spiritual, and religious values. Aim of the work: This paper contributes to the historical literature on accounting and non-accounting systems as support in identifying a religious institution?s stakeholders and revealing the reciprocal relationships between it and its stakeholders. Methodological approach: This study employs a qualitative research method to explore, from both primary and secondary sources, the accounting and nonaccounting systems of the La Verna convent over the fifteenth century. Main findings: Thorough research into the sources revealed a varied system of accounting and non-accounting records for the chosen case study, enabling the exploration of the evolution during the fifteenth century of the typology of stakeholders, nature of the relationships between convent and its stakeholders, and their engagement in creating intangible values. Originality: By elaborating and interpreting the information gleaned from pri- mary and secondary sources. first, the study investigates the causes that contributed to the discontinuous evolution of La Verna?s convent during the fifteenth century, which was always marked by the search for consonance with its stakeholders of moral, spiritual and religious interests and expectations. Second, it addresses a less-explored aspect: identifying the convent?s ?active? stakeholders, compilation of two lists of stakeholder groups related with the convent, and construction of two stakeholder maps, both lists and maps referring to the beginning and the end of the fifteenth century. Third, the study identifies the predominantly intangible values created and achieved by the convent and its stakeholders as a result of reciprocal relationships. As a novel contribution, a matrix was drawn, which, in qualitative terms and with reference to the end of the 1400s, provides multiple values generated by the relations between the convent and its stakeholders. Classification-JEL: Keywords: Note: Pages:59-118 Volume: XXIV Year: 2024 Issue:2 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=76840&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:Ccadaa:v:html10.3280/CCA2024-002004 Number: 4 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=76840 Template-type: ReDIF-Article 1.0 Author-Name: Stefano Coronella Author-Name: Alessandro Lombrano Author-Name: Massimo Sargiacomo Title: The spread of Fabio Besta?s thought through the training of accountancy teachers Abstract: Introduction: This work addresses a particular aspect of Fabio Besta?s legacy, that is the spread of his is thought through the training of accounting teachers. Aim of the work: Fabio Besta?s scientific ?legacy? has long been studied. Nevertheless, the Master?s role in the training of accountancy teachers has been less investigated than other aspects. This article aims to fill this gap. Methodological approach: The paper is based on a broad documentary research work, whose pillars are provided by a range of primary and secondary sources. which have been thoroughly examined and triangulated. More in detail, the analysis covered both documentary research on biographical writings and the publications of the ?Scuola Superiore di Commercio? of Venice, as well as scientific articles and teaching publications. Main findings: By identifying the teachers who graduated at Ca? Foscari under the direct guidance of the Master and by investigating their careers including those who have remained unknown ? the work sheds light on the cultural hegemonisation of the early 20th century operated by Fabio Besta?s School. The Master?s pupils held in fact the chairs of accountancy in Technical schools, Middle schools of commerce, and Business school throughout the entire country. Originality: The research is limited to Fabio Besta?s ?first generation? pupils and to the Italian context. Nevertheless, it is original in its breadth and depth of analysis. Classification-JEL: Keywords: Note: Pages:119-162 Volume: XXIV Year: 2024 Issue:2 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=76841&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:Ccadaa:v:html10.3280/CCA2024-002005 Number: 5 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=76841 Template-type: ReDIF-Article 1.0 Author-Name: A cura della Redazione Title: 40th Anniversary of Italian Society of Accounting History Abstract: Classification-JEL: Keywords: Note: Pages:163-163 Volume: XXIV Year: 2024 Issue:2 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=76850&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:Ccadaa:v:html10.3280/CCA2024-002006 Number: 6 Template-type: ReDIF-Article 1.0 Author-Name: A cura della Redazione Title: List of Reviewers 2024 Abstract: Classification-JEL: Keywords: Note: Pages:165-165 Volume: XXIV Year: 2024 Issue:2 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=76851&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:Ccadaa:v:html10.3280/CCA2024-002007 Number: 7