IDEAS home Printed from https://ideas.repec.org/a/fan/ccadaa/vhtml10.3280-cca2018-002005.html
   My bibliography  Save this article

L?intervento della Banca Monte dei Paschi di Siena e il contributo del book-keeping nel "render conto" sulla gestione del terremoto del 1798

Author

Listed:
  • Jonida Carungu
  • Nicola Paolicelli

Abstract

Through a historical approach, this study shows the role of book-keeping and, more generally, of accounting and accountability. In particular, we analyse the role of Monte dei Paschi di Siena Bank in the earthquake of 1798. Our research highlights the role of recording data in describing the main events and activities of the Bank. In June 1798, the Florentine Grand Duke approved a specific fund, called ?Cassa delle restaurazioni? (Fund for restructuration) and Monte dei Paschi di Siena Bank was designated for its management. The Tuscan government immediately supported the Fund through an initial deposit of 2.000 scudi. The local ecclesiastical heritage increased the fund with 3.000 scudi. The initial balance of 5.000 scudi was managed by the bank and they were immediately expended as funds to restore the ruined buildings. Therefore, based on a case study with archival sources, we analyse the administration of the whole fund. In doing so, we try to engage with the sub-research area of accounting for natural disasters. In this sense, our contribution is the exploration of a natural disaster at the end of the XVIII Century. We also contribute to increasing the historical research on the banking sector and the significant role of book-keeping, accounting, and accountability.

Suggested Citation

  • Jonida Carungu & Nicola Paolicelli, 2018. "L?intervento della Banca Monte dei Paschi di Siena e il contributo del book-keeping nel "render conto" sulla gestione del terremoto del 1798," CONTABILIT? E CULTURA AZIENDALE, FrancoAngeli Editore, vol. 2018(2), pages 85-117.
    • Handle: RePEc:fan:ccadaa:v:html10.3280/cca2018-002005
    as

    Download full text from publisher

    File URL: http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=63186&Tipo=ArticoloPDF
    Download Restriction: Single articles can be downloaded buying download credits, for info: https://www.francoangeli.it/DownloadCredit
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Oldroyd, David & Fleischman, Richard K. & Tyson, Thomas N., 2008. "The culpability of accounting practice in promoting slavery in the British Empire and antebellum United States," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 19(5), pages 764-784.
    2. Taylor, Dennis & Tharapos, Meredith & Sidaway, Shannon, 2014. "Downward accountability for a natural disaster recovery effort: Evidence and issues from Australia's Black Saturday," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(7), pages 633-651.
    3. Baker, C. Richard, 2014. "Breakdowns of accountability in the face of natural disasters: The case of Hurricane Katrina," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(7), pages 620-632.
    4. Yasuhiro Shimizu & Satoshi Fujimura, 2010. "Accounting in disaster and accounting for disaster: the crisis of the Great Kanto Earthquake, Japan, 1923," Accounting History Review, Taylor & Francis Journals, vol. 20(3), pages 303-316.
    5. Sargiacomo, Massimo, 2015. "Earthquakes, exceptional government and extraordinary accounting," Accounting, Organizations and Society, Elsevier, vol. 42(C), pages 67-89.
    6. Chwastiak, Michele & Lehman, Glen, 2008. "Accounting for war," Accounting forum, Elsevier, vol. 32(4), pages 313-326.
    7. Michela Magliacani & Roberto Di Pietra, 2015. "Contabilit? per il governo delle istituzioni ecclesiastiche: un case history," CONTABILIT? E CULTURA AZIENDALE, FrancoAngeli Editore, vol. 2015(1), pages 89-119.
    8. Walker, Stephen P., 2014. "Drought, resettlement and accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(7), pages 604-619.
    9. Sargiacomo, Massimo & Ianni, Luca & Everett, Jeff, 2014. "Accounting for suffering: Calculative practices in the field of disaster relief," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(7), pages 652-669.
    10. Cooper, Christine & Catchpowle, Lesley, 2009. "US imperialism in action," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(6), pages 716-734.
    11. Lai, Alessandro & Leoni, Giulia & Stacchezzini, Riccardo, 2014. "The socializing effects of accounting in flood recovery," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(7), pages 579-603.
    12. Chwastiak, Michele, 2008. "Rendering death and destruction visible: Counting the costs of war," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 19(5), pages 573-590.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Matilal, Sumohon & Adhikari, Pawan, 2020. "Accounting in Bhopal: Making catastrophe," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 72(C).
    2. Stefania Servalli & Massimo Sargiacomo, 2021. "Natural disasters and accounting: Which contributions form the past?," CONTABILIT? E CULTURA AZIENDALE, FrancoAngeli Editore, vol. 0(1), pages 5-9.
    3. Perkiss, Stephanie & Moerman, Lee, 2020. "Hurricane Katrina: Exploring justice and fairness as a sociology of common good(s)," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 67.
    4. Frey-Heger, Corinna & Barrett, Michael, 2021. "Possibilities and limits of social accountability: The consequences of visibility as recognition and exposure in refugee crises," Accounting, Organizations and Society, Elsevier, vol. 89(C).
    5. Lai, Alessandro & Leoni, Giulia & Stacchezzini, Riccardo, 2014. "The socializing effects of accounting in flood recovery," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(7), pages 579-603.
    6. Chwastiak, Michele, 2013. "Profiting from destruction: The Iraq reconstruction, auditing and the management of fraud," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(1), pages 32-43.
    7. Dillard, Jesse & Vinnari, Eija, 2017. "A case study of critique: Critical perspectives on critical accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 43(C), pages 88-109.
    8. Stefania Servalli, 2023. "Accounting, Accountants, Accounting Academies," CONTABILIT? E CULTURA AZIENDALE, FrancoAngeli Editore, vol. 0(1), pages 5-7.
    9. Massimo Sargiacomo, 2018. "The Routledge Companion to Qualitative Accounting Research Methods," Accounting in Europe, Taylor & Francis Journals, vol. 15(1), pages 149-151, January.
    10. Jill Atkins & Federica Doni & Andrea Gasperini & Sonia Artuso & Ilaria Torre & Lorena Sorrentino, 2023. "Exploring the Effectiveness of Sustainability Measurement: Which ESG Metrics Will Survive COVID-19?," Journal of Business Ethics, Springer, vol. 185(3), pages 629-646, July.
    11. Yu, Ai, 2021. "Accountability as mourning: Accounting for death in the time of COVID-19," Accounting, Organizations and Society, Elsevier, vol. 90(C).
    12. Sargiacomo, Massimo & Ianni, Luca & Everett, Jeff, 2014. "Accounting for suffering: Calculative practices in the field of disaster relief," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(7), pages 652-669.
    13. Lehman, Cheryl R. & Hammond, Theresa & Agyemang, Gloria, 2018. "Accounting for crime in the US: Race, class and the spectacle of fear," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 56(C), pages 63-75.
    14. Chwastiak, Michele, 2015. "Commodifying state crime: Accounting and “extraordinary rendition”," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 28(C), pages 1-12.
    15. Gendron, Yves, 2018. "On the elusive nature of critical (accounting) research," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 50(C), pages 1-12.
    16. Lehman, Glen, 2010. "Perspectives on accounting, commonalities & the public sphere," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 21(8), pages 724-738.
    17. Harney, Stefano & Dunne, Stephen, 2013. "More than nothing? Accounting, business, and management studies, and the research audit," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(4), pages 338-349.
    18. Everett, Jeff & Friesen, Constance, 2010. "Humanitarian accountability and performance in the Théâtre de l’Absurde," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 21(6), pages 468-485.
    19. Lehman, Glen, 2017. "The language of environmental and social accounting research: The expression of beauty and truth," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 44(C), pages 30-41.
    20. Cooper, Christine & Catchpowle, Lesley, 2009. "US imperialism in action," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(6), pages 716-734.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:fan:ccadaa:v:html10.3280/cca2018-002005. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Stefania Rosato (email available below). General contact details of provider: http://www.francoangeli.it/riviste/sommario.aspx?IDRivista=178 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.