Monti di Pietà of 1500 and the Islamic banks as models of common good

Introduction: The study compares two banking systems that have marked and mark the current system in Europe and the Middle East. The Monti di Pietà of 1500 and the Islamic banks which have developed several key features of the past, present the pillars of the Neo-Aristotelian concept of common good. Aim of the work: The study aims to identify the historical, cultural, and accounting factors, similarities, and ethical principles of the two models to identify key ele-ments supporting the common good concept. Methodological approach: This study adopts a historiographical approach that delves into the relationship between narrative, interpretive, and explanatory history, in which it argues that the historical narrative involves elements of interpretation and explanation. Furthermore, a considerable importance is given to the banking environment's political, religious, and regulatory aspects. Main findings: The analysis conducted traces ethical, cultural, and religious components, highlighting many aspects that confirm the starting theory and enrich its conception through financial models that are apparently distant from each other. The study highlights how reciprocity, solidarity, and support for the social fabric of growth have joint agreements and aspects characterizing the two models. Originality: The study provides and integrates significant elements on which the concept of the common good is based.

G Factor Injection and Activation into the Enterprise System in a Management Pioneer Vision: The Paccess' Way for the Governance of Complex Organizations

Introduction: This paper examines, through a biographical approach, the practical activities and overall theoretical corpus of Pacces, an Italian technician and pre-cursor of managerial economy and culture, focusing on his formula for governing the 1970s ‘macro-enterprises', a complex organization's emblem. The article then, through a long period of empirical research, investigates the applicability of this ‘recipe' to large modern companies. Aims of the work: This Article has three objectives: a) to fill a cognitive gap within the existing literature; b) to show, putting on an organizational lens, how some of Pacces' ideas were not only exceptional for his time but still current - confirming his extraordinary vision - and harbingers of important implications for the mana-gerial world; and c) to be a starting point for subsequent studies, stimulating intel-lectual debate and research proliferation. Methodological approach: Consists of two techniques: 1) analysis and critical ex-amination of the Pacces' opera omnia, with a focus on organizational theory; 2) empirical analysis, over a decade, on the applicability of the conceptual system to homogeneous companies (to those studied by the Author), conducted with quali-tative techniques, mainly participant observation and semi-structured interviews with Senior Management. Main findings: The study adds a unique contribution to the knowledge of the Au-thor's organizational thinking. The empirical research shows, moreover, how his intuitions are extraordinary and highly topical but remain rarely applied by the Ital-ian Companies. Originality: Originality therefore lies in the organizational focus, never used before in the Professor's study, and in the long managerial applicability test of the theo-retical-practical corpus. Tools, not only conceptual, indicated by the Theorist to improve organizational practices could be used by management in a continuous improvement perspective

Historical Perspective of Structuration Theory: The Case of the Society for the Preservation of the Christian Art Monuments in Pavia (1875-1908)

Introduction: This research is inspired by numerous stimuli from accounting studies under both structuration and historical perspectives. Giddens' Structuration Theory based research calls for more investigations on the relationships between social structures and agents' actions in a specific time-space context. However, accounting historians addressed research to explore the accounting system in a non-profit organisation operating between the sacred and the profane. The study of the Society for the Preservation of the Christian Art Monuments in Pavia (1875-1908) has allowed fulfilling these gaps, considering the rich accounting sources available at the Civic Historical Archive of Pavia. Aim: Prior literature has addressed the research to explore if and how accounting was involved in the evolution of the preservation of the Christian art monuments in Pavia (1875-1908). Their origin referred to the earlier Company of Holy Rosary (1577) with the mission to conduct solemn celebrations, using sacred music, against the plagues. These research questions have been investigated to widen knowledge on the accounting history of non-profit organisations with a philanthropic and religious purpose. Methodological Approach: The research methodology is based on a longitudinal case study: The Society for the Preservation of the Christian Art Monuments in Pavia (1875-1908). Upon examination of the archival sources, a reconstruction of the history of the Society based on the contextual, and institutional and organisational changes as been attempted. The Structuration Theory has been adopted to interpret the accounting sources. Moreover, the synchronic approach has enabled the development of critical analysis, considering the trend of accounting knowledge during the period of this study. Main Findings: The research findings highlight the traits of continuity and changes in accounting with the contextual and institutional or organisational evolution of the Society. Accounting has contributed to the resilience and relevance of this organisation. The traits of changes, connected to the structural dimensions of accounting, enabled the accountability of information on the Society. This legitimised its philanthropic mission and strengthened the accounting domination, secularly than ecclesiastic. The research highlights how the double facade of accounting guaranteed the Society's resilience by fulfilling both technical and spiritual objectives during its long-existence. Originality: The Society for the Preservation of the Christian Art Monuments in Pavia has never been studied from the perspective of accounting history. This research bridges the gap in the history of the Society whose existence over the centuries has been questioned. From the Structuration Theory perspective, the study's contribution to exploring the structural dimensions of accounting is still under-investigated also within the field of accounting history. Finally, the research findings open a new stream of historical investigation about accounting and resilience within non-profit organizations and in other settings.

Using accounting as a political weapon. The University of Ferrara and Italian Fascism

Introduction: The paper considers the case of the University of Ferrara during the Fascist regime (1922-1943) and investigates the use of accounting practices in the government's attempt to achieve control of the organisation. Aim of the work: The study seeks to document how accounting practices can be enlisted to subjugate institutions that had traditionally enjoyed significant inde-pendence from governments and pursue the ideological programmes of dominant elites. Methodological approach: The paper is based upon primary sources gathered from the historical archive of the University of Ferrara. Their interpretation has been guided by the literature that has explored the connections between ac-counting and the State. Main findings: Accounting ensured that key information on the University could be gathered by the government. It also helped to make visible the need of the University to rely on government funding when Fascist policies had the effect of "starving" the organisation of funds, which caused the University to accept pene-trating controls by the State. Originality: The paper has broadened the compass of research into the interrela-tion between accounting and State power by considering an under-research context and documenting the role of accounting in controlling institutions that were essential to the achievement of political goals.