LIBRI DI LUCA BARTOCCI

Introduction. The history of the Banca Italiana di Sconto (BIS), established in Italy at the end of 1914 and extinguished in 1922, represents an intriguing case in which socio-political forces and personal interests played a crucial role in determining the setup and fall of a financial institution over a very short period in a peculiar historical frame. Aim of the work. This study aims to give meaning to the events leading to the establishment, development, and unexpected liquidation of the BIS. Methodological approach: The study relies on Gramsci’s ‘theory of hegemony’ with a special focus on the concept of the élite. Main findings. This study shows how the initial convergence of interests was a crucial factor in the decision to set up the BIS and use it as an instrument of war. At the end of the conflict, some actors sought to maintain their dominant positions and sacrificing the bank was a necessary side effect. Originality. Although the BIS has already been studied under various historical profiles, the present study offers a new key to understanding the final events of the bank through the adoption of a neo-Gramscian approach

La riforma promossa dal D.Lgs. 118/2011 intende realizzare un’opera di omogeneizzazione delle regole contabili vigenti nei vari comparti del settore pubblico. Le novità normative introdotte sono da concepire in senso strumentale rispetto al più profondo cambiamento delle logiche organizzative e gestionali. Nella consapevolezza che valutazioni attendibili sugli effetti prodotti dalla riforma potranno essere espresse solo in tempi più lunghi, il volume raccoglie una serie di contributi accomunati dall’intento di offrire le prime evidenze che la sua attuazione sta producendo negli enti locali italiani.