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ACCOUNTING AND CULTURES - Rivista della Società Italiana di Storia della Ragioneria
2 issues per year , ISSN 1721-5242 , ISSNe 2283-7337
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"Contabilità e cultura aziendale. Accounting and Cultures" is the official journal of the Italian Accounting History Society, the Italian scientific academy of scholars interested in historical research in the accounting field.

The journal intends to represent a privileged "place" in which it is possible to compare scientific positions based on a variety of approaches on different accounting history topics. In particular, "Contabilità e cultura aziendale. Accounting and Cultures" intends to contribute to the affirmation and enhancement of scientific knowledge that focuses on (but are not limited to) themes that constitute the fields of interest of the same Italian Accounting History Society: the history of accounting, the history of accounting theories, the history of profit and no-profit organizations and the history of the accounting profession.

Accounting and Cultures is addressed to scholars interested in accounting history topics who carry out their research activities with internationally recognized criteria. The journal is also oriented to managers, business operators, accounting professionals etc. who show interest in investigating these topics with a scientific approach and an international orientation.

To be considered for publication, papers must be submitted in English

Editor in Chief: Stefania Servalli (Università degli Studi di Bergamo, Italia) Co-Editors: Delfina Gomes (Universidade do Minho, Portogallo); Yannick Lemarchand (Université de Nantes, Francia) Reviews and Overviews Editor: Maria Pia Maraghini (Università degli Studi di Siena) Scientific Board: Valerio Antonelli (Università degli Studi di Salerno), Garry Carnegie (RMIT University, Melbourne, Australia), Luciano D’Amico (Università degli Studi di Teramo) Roberto Di Pietra (Università degli Studi di Siena), Lucia Lima Rodrigues (Universidade do Minho, Portogallo), Marta Macias (Universidad Carlos III de Madrid, Spagna), Antonella Paolini (Università degli Studi di Macerata) Steve Walker (University of Edinburgh, Edinburgh, Regno Unito), Massimo Sargiacomo (Università degli Studi di Chieti-Pescara), Steve Zeff (Rice University, Houston, USA). Editorial Board: Alisdair Dobie (Edge Hill University, United Kingdom), Paolo Andrei (Università degli Studi di Parma), Federica Balluchi (Università degli Studi di Parma), Rachel Baskerville (Victoria University of Wellington, Nuova Zelanda), Andrea Bellucci (Università degli Studi di Perugia), Nieves Carrera (IE Business School, Madrid, Spagna), Stefano Coronella (Università degli Studi di Napoli Parthenope), Enrico Deidda (Università degli Studi di Ferrara), Alisdair Dobie (University of Stirling, Stirling, Regno Unito), Elena Giovannoni (Royal Holloway University of London), Alessandro Lai (Università degli Studi di Verona). Honorific board: Maria Bergamin (Università degli Studi di Venezia), Umberto Bertini (Università degli Studi di Pisa), Giuseppe Bruni (Università degli Studi di Verona), Giuseppe Catturi (Università degli Studi di Siena), Francesco Poddighe (Università degli Studi di Pisa).

Editors:Dipartimento di Studi Aziendali e Giuridici, Università degli Studi di Siena, Piazza San Francesco 8, Siena. E-mail:

Manuscripts are blind-reviewed by anonymous referees.

Francoangeli is aware of the importance of ensuring the preservation of digital content in order to increase the visibility and impact of its publications. For this purpose, we are members of Clockss and Portico. They are international associations of publishers and libraries, created to ensure the preservation of electronic academic publications and future access whenever the conditions for accessing the content through other forms fail.
They are certified repositories offering also authors and libraries the guarantee of technological updating, and formats to allow them to enjoy full text in perpetuity and in the most complete way possible.

For more information: Home - CLOCKSS; Publishers – Portico.

The circulation of the journal is intended to enhance the impact in the academic community, the world of applied research, business professionals, accounting professionals.

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Issue 2/2018 
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Stefania Servalli, Editorial. Let go beyond! A proposal
Andrea Amaduzzi, Paola Orlandini, Mariarita Pierotti, Special Issue: Accounting in different cultures and from different perspectives. Banking function and accounting practices from 1810 to 1897: The case of the Monte di Pietà in Milan
Jonida Carungu, Nicola Paolicelli, L’intervento della Banca Monte dei Paschi di Siena e il contributo del book-keeping nel "render conto" sulla gestione del terremoto del 1798 (The involvement of Monte dei Paschi di Siena Bank and the role of the bookkeeping after the earthquake of 1798)
A cura della Redazione, News. Aston Inaugural Workshop on Accounting History 14th December 2018
Alessandro Lai, Delfina Gomes, Accounting in different cultures and from different perspectives
Giuseppe Davide Caruso, Exploring Salesians’ management practices and accounting systems. A historical analysis through archival research
Stefano Coronella, Gleanings. The "Spigolature" (Gleanings) column collects peculiarities on accounting history by short essays
A cura della Redazione, List of Reviewers 2018

Issue 1/2018 
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Valerio Antonelli, Nieves Carrera, Christopher Napier, Banks and financial institutions in historical perspective
Stefano Adamo, David Alexander, Roberta Fasiello, Usury and credit practices in the Middle Ages
Paolo Bogarelli, Le coordinazioni di gestione nella teoresi Zappiana e negli studi di Management da Porter a Davenport
Stefano Coronella, Gleanings. The "Spigolature" (Gleanings) column collects peculiarities on accounting history by short essays
A cura della Redazione, Establishment of an Accounting History Special Interest Group of the British Accounting and Finance Association
Stefania Servalli, Editorial. Accounting and Cultures in an international context
Alessandro Lardo, Rosa Lombardi, Raffaele Trequattrini, Benedetta Cuozzo, The Rise and Decline of the Bank of Italy’s Autonomy between 1893 and 1936. A historical interpretion
Thomas Hermann, A rhetorical situation triggers accounting communication. The case of the conflict between the Bank of German States and the Government in 1955/56
Stefano Coronella, Laura Maran, La Sillografia di Luigi Bianchini (1878): un esempio di contabilità "ermetica"
A cura della Redazione, XIV National Congress of the Italian Society of Accounting History. Accounting History and Arts

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