LIBRI DI STEFANO ADAMO

Introduction: The article, multidimensional and multi-media in scope and sources, represents, from an accounting history perspective, the social, economic and polit-ical events influencing opera theatre and the opera tenor Tito Schipa. Aim of the work: The study presents a social and cultural real accounting-based story, linking accounting, patronage, politics, artistry and heritage, referring to ac-countability in both financial and non-financial terms. Methodological approach: The article uses a qualitative research method explor-ing, from both primary and secondary data, the epiphanies having a significant im-pact on Tito Schipa’s personal and professional life. Main findings: The work develops and applies a framework of accountability in the context of opera theatre considering the influences of patronage and Fascism, and represents an example of the effects of economic and political changes on artists and of the relations of power within which accounting is embedded. Originality: The research adopts an exploratory and creative multi-media approach in using oral/aural, financial and private archive sources and it explores the Tito Schipa’s life and career, largely unknown, and the related ‘accounting’ information.

This paper presents a historical investigation of usury in the context of the development of credit activities. The definition of usury and the attitudes towards usury changed multiple times over the centuries. We focus on the 12th to the 14th centuries and the changes in the operating, economic, and reporting practices resulting from changes in the economy - from subsistence farming to sophisticated international trading. We analyse the relationship between the Church’s usury prohibitions and the development of trading and credit. As a one-sentence summary of our conclusions, we can claim that during the 14th century, usury was radically condemned in theory, but despite this prohibition, the Church was not able to contain the spread and the development of credit, and merchants made operations charging interest in the substance of the operations while concealing the existence of interest in visible formal terms.

Il sistema informativo di bilancio è stato fortemente inciso dalla promulgazione del D. Lgs. n. 139/2015, che ha recepito in Italia la Direttiva n. 34/2013/UE, nonché dalla successiva ed estesa revisione dei principi contabili emanati dall’Organismo Italiano di Contabilità. Il volume si propone di approfondire le questioni relative alle scelte valutative che caratterizzano il percorso impresso all’informativa societaria, segnato dall’integrazione tra i valori storico originari e i valori correnti. Il volume, promosso dalla Società Italiana dei Docenti di Ragioneria e di Economia Aziendale (SIDREA), accoglie i contributi di numerosi studiosi italiani che dedicano la loro prevalente attenzione accademica e professionale ai temi del bilancio.