Template-type: ReDIF-Article 1.0
Author-Name: Stefania Servalli

Title: Celebrating 25 Years of Accounting and Cultures
Abstract: 
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Pages:5-7
Volume: XXV
Year: 2025
Issue:1
File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=80301&Tipo=Articolo PDF
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Handle: RePEc:fan:Ccadaa:v:html10.3280/CCA2025-001001
Number: 1

Template-type: ReDIF-Article 1.0
Author-Name: Alessio Maria Musella

Title: Cracks in sovereign trust.
Accounting and institutional crisis
in a public monopoly: The Real Compagnia
di Assicurazioni Marittime in the Kingdom of Naples
(1751-1802)
Abstract: Introduction: This paper explores the relationship between accounting and in-stitutional crisis by examining how the diffusion of revolutionary ideologies within an absolutist regime can affect the performance of State-owned enter-prises (SOEs). The analysis focuses on the case of the Real Compagnia di Assicurazioni Marittime (RCAM), a marine insurance public monopoly founded by Charles III of Bourbon in the Kingdom of Naples in 1751.
Aims of the work: This study examines the accounting system of the RCAM to assess how the institutional disruption that unfolded in Naples at the end of the 18th century ? triggered by the spread of reformist ideologies inspired by the French Revolution ? contributed to the progressive weakening of the com-pany?s performance.
Methodological approach: From a historical institutionalist perspective, the re-
search employs an integrated methodological approach combining qualitative (archival) investigation with quantitative (econometric) analysis. The RCAM?s financial statements were complemented by the company?s non-financial doc-umentation, retrieved from the Naples State Archive, and analysed in two stages: (1) a Hidden Markov Model (HMM) to identify latent regime dynamics in the company?s performance, and (2) an Interrupted Time Series (ITS) quasi-experimental model to estimate structural changes associated with the institu-tional disruption. Main findings: The findings demonstrate how the ?crack in trust? in the abso-lutist government of King Ferdinand IV of Bourbon affected the RCAM?s fate, within a broader context shaped by reformist currents inspired by Enlighten-ment ideas and by the spread of libertarian thought from revolutionary France into the Kingdom of Naples.
Contribution to the literature: This study contributes to the literature by high-
lighting accounting?s potential to reflect institutional instability within a public monopoly. It also supports the use of econometrics in accounting history re-search.
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Pages:9-42
Volume: XXV
Year: 2025
Issue:1
File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=80302&Tipo=Articolo PDF
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Handle: RePEc:fan:Ccadaa:v:html10.3280/CCA2025-001002
Number: 2
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Template-type: ReDIF-Article 1.0
Author-Name: Giovanni Borghini 
Author-Name: Alessandro Lai
Author-Name: Riccardo Stacchezzini

Title: A ?Spoon River? for Accountants:
Gravestones as an Archival Source
Abstract: Introduction: Accounting history has mainly relied on traditional archival sources, while alternative forms of historical evidence remain underexplored. Aim of the work: This study proposes gravestones as an original source for investigating the historical development of the accounting profession and its social perception.
Methodological approach: The paper places gravestones at the centre of the analysis, advocating their systematic use to examine how accountants were commemorated, recognised, and remembered.
Main findings: Evidence from tombstone inscriptions reveals emotional, ethical, and societal dimensions of professional identity that are often absent from conventional archives, shedding light on how accountants were publicly perceived and memorialised.
Originality: By introducing gravestones as a primary historical source, the study broadens the methodological repertoire of accounting history and offers new insights into the relationship between the accounting profession, public memory, and social values.
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Pages:43-63
Volume: XXV
Year: 2025
Issue:1
File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=80303&Tipo=Articolo PDF
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Handle: RePEc:fan:Ccadaa:v:html10.3280/CCA2025-001003
Number: 3
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Template-type: ReDIF-Article 1.0
Author-Name: A cura della Redazione

Title: 25th Anniversary of Accounting and Cultures
Bergamo, 27th June 2025
Abstract: 
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Pages:65-68
Volume: XXV
Year: 2025
Issue:1
File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=80304&Tipo=Articolo PDF
File-Format: text/HTML
Handle: RePEc:fan:Ccadaa:v:html10.3280/CCA2025-001004
Number: 4