Accounting history

People with expertise in this area
Research interests

Angela Broglia: Full Professor
Alessandro Lai: Full Professor
Chiara Leardini: Full Professor

Giorgio Mion: Associate Professor
Sara Moggi: Associate Professor
Riccardo Stacchezzini: Full Professor

Research interests
Topic	People	Description
Accounting and Governance in a historical perspective	Alessandro Lai Riccardo Stacchezzini	Analysis of the relationships between Accounting and Governance in a historical perspective, to give insights about their mutual influences in any kind of organizations. The idea of Accounting as a social construction, typical of the so called “New Accounting History”, is underpinning the analysis, which is mainly developed by drawing on interdisciplinary theoretical frameworks and methods of analysis.
Social accounting in historical contexts	Sara Moggi	Analysis of various aspects of the social accounting in non-profit organizations through a historical research lens. Study of the primer from of social accounting at national and international level considering the case study of the Italian Red Cross, from its origins to the period of fascism. In this and other organizations the tools of social, economic and financial reporting related to war expenses and the tools of fundraising developed during the period of peace and war were considered. Data collection and analysis, mainly carried out through narratives and discourse analysis, is part of a national project aimed at rewriting the history of the Italian Red Cross.
Charismatic organizations	Angela Broglia Giorgio Mion	Analysis of historical evolution of organizations with a charismatic origin, in particular related to Benedictine and Franciscan experiences. Recognition of historical peculiarities and of consequences on institutional framework of some contemporary organizations, such as those operating in the field of ethical finance. Critical content analysis of historical documents.
Religious organizations	Chiara Leardini Sara Moggi	The study of religious organizations provides the definition and assessment of the accounting and accountability tools employed in organizations with religious aims. The main period of reference is between 1400 and 1700 and considers the archival sources available both in the State archives and in those of the ecclesiastical organizations. The study embraces the analysis of accounting documents related to daily account keeping (e.g., bookkeeping), interim reporting, and institutional documents (e.g., statutes, rules).
Stakeholder analisys	Chiara Leardini Sara Moggi	This approach to different historical periods aims to identify the relationships among organizations and their stakeholders by considering the use of stakeholder theory, and related narrow-theory, as lenses, employed to identify the forces that modify governance approaches and the characteristics of the accountability systems. This approach considers archival sources of various ages.