Exploring social exchange theory in Italian cultural heritage. A case study on the Ordine Mauriziano Foundation’s Historical Archives

Journal title CONTABILITÀ E CULTURA AZIENDALE
Author/s Davide Calandra, Federico Lanzalonga
Publishing Year 2022 Issue 2021/2
Language English Pages 22 P. 55-76 File size 310 KB
DOI 10.3280/CCA2021-002003
DOI is like a bar code for intellectual property: to have more infomation click here

Below, you can see the article first page

If you want to buy this article in PDF format, you can do it, following the instructions to buy download credits

Article preview

FrancoAngeli is member of Publishers International Linking Association, Inc (PILA), a not-for-profit association which run the CrossRef service enabling links to and from online scholarly content.

Introduction: Among the fifty-five Italian cultural treasures listed as UNESCO World Heritage Sites, there is the Palazzina di Caccia in Stupinigi. The monument is part of the cultural heritage of the Fondazione Ordine Mauriziano, whose historical archives contain a wealth of information on the territorial growth of the Savoy’s Kingdom. The research analyses the case study of the exchange of Gravassola and Belriparo with land that was not part of Filippo Juvarra’s ambitious initial project. Aims of the work: The paper uses social exchange theory to explore trust, motivation, empowerment, fair reward and security in past economic exchanges. It also aims to show the research potential of the Historical Archives of the Ordine Mauriziano Foundation. Methodological approach: Through a deep reading of the documents in the historical archive integrated with second-level sources, the authors investigated the application of social exchange theory. The research focused on the desire of the Savoy family to increase their cultural heritage, despite economic losses. Documents within the archive from 1729 to 1738 were considered. Main findings: The research provides an opportunity to extend the social exchange theory in a new context. Furthermore, it investigates the mechanism of territorial expansion through an exchange contract to increase the patrimonial dimension. Finally, it allows the readers to explore synergy features relevant in different modern contexts. Originality: The paper’s uniqueness lies in the application of social exchange theory, a theoretical framework unusual in accounting history studies. Finally, few papers consider the Historical Archives of the Ordine Mauriziano Foundation.

Keywords: cultural heritage, social exchange theory, archival research, case study, synergies.

  1. Ap J. (1992). Residents’ perceptions on tourism impacts. Annals of Tourism Research, 19(4): 665-690. DOI: 10.1016/0160-7383(92)90060-3
  2. Austin J. T., Scherbaum C. A., & Mahlman R. A. (2002). History of research methods in industrial and organizational psychology: Measurement, design, analysis.
  3. Barros A., Carneiro A. de T., & Wanderley S. (2018). Organizational archives and historical narratives: Practicing reflexivity in (re)constructing the past from memories and silences. Qualitative Research in Organizations and Management: An International Journal, 14(3): 280-294. DOI: 10.1108/QROM-01-2018-1604
  4. Benedikter R. (2004). Privatisation of Italian cultural heritage. International Journal of Heritage Studies, 10(4): 369-389. DOI: 10.1080/1352725042000257393.
  5. Biancone P., Secinaro S., Brescia V., & Iannaci D. (2018). Communication and Data Processing in Local Public Group: Transparency and Accountability.
  6. Blau P. M. (1964). Exchange and Power in Social Life. New York; John Wi. Ley and Sons. Inc., 1904.
  7. Blau P. M. (1968). Social exchange. International Encyclopedia of the Social Sciences, 7: 452-457.
  8. Carnegie G. D., & Napier C. J. (1996). Critical and interpretive histories: Insights into accounting’s present and future through its past. Accounting, Auditing & Accountability Journal, 9(3): 7-39. DOI: 10.1108/09513579610121956
  9. Carnegie G. D., & Napier C. J. (2012). Accounting’s past, present and future: The unifying power of history. Accounting, Auditing & Accountability Journal, 25(2): 328-369. DOI: 10.1108/09513571211198782
  10. Coronella S., Biancone P., Secinaro S., & Brescia V. (2020). Monti di Pietà of 1500 and the Islamic banks as models of common good. Contabilità e Cultura Aziendale. DOI: 10.3280/CCA2020-002002
  11. Cristina E., Devoti C., & Scalon C. (2020). L’Archivio Storico dell’Ordine Mauriziano
  12. dalle origini al 1946. Cropanzano R., & Mitchell M. S. (2005). Social Exchange Theory: An Interdisciplinary Review. Journal of Management, 31(6): 874-900. DOI: 10.1177/0149206305279602
  13. Dal Mas F., Biancuzzi H., Massaro M., & Miceli L. (2020). Adopting a knowledge translation approach in healthcare co-production. A case study. Management Decision, ahead-of-print. DOI: 10.1108/MD-10-2019-1444
  14. Das R., Jain K. K., & Mishra S. K. (2018). Archival research: A neglected method in organization studies. Benchmarking: An International Journal, 25(1): 138-155. DOI: 10.1108/BIJ-08-2016-0123
  15. Di Pietro L., Mugion R. G., Mattia G., & Renzi M. F. (2015). Cultural heritage and consumer behaviour: A survey on Italian cultural visitors. Journal of Cultural Heritage Management and Sustainable Development. DOI: 10.1108/JCHMSD-03-2013-0009
  16. Dolan M. J. (2008). Why Monuments are Government Speech: The Hard Case of Pleasant Grove City v. Summun. Cath. UL Rev., 58(7).
  17. D’Souza J. M. (1998). Rate-Regulated Enterprises and Mandated Accounting Changes: The Case of Electric Utilities and Post-Retirement Benefits Other Than Pensions (SFAS No. 106). The Accounting Review, 73(3): 387-410.
  18. Durepos G., McKinlay A., & Taylor S. (2017). Narrating histories of women at work: Archives, stories, and the promise of feminism. Business History, 59(8): 1261-1279. DOI: 10.1080/00076791.2016.1276900
  19. Emerson R. M. (1962). Power-dependence relations. American Sociological Review, 31-41. DOI: 10.2307/2089716
  20. Faems D., Janssens M., Madhok A., & Looy B. V. (2008). Toward an integrative perspective on alliance governance: Connecting contract design, trust dynamics, and contract application. Academy of Management Journal, 51(6): 1053-1078.
  21. Frey B. S. (1997). Not just for the money.
  22. Friedman D. (1992). Palaces and the street in late-medieval and Renaissance Italy. Urban Landscapes: International Perspectives, 69-113.
  23. Funnell W. (1998). The narrative and its place in the new accounting history: The rise of the counternarrative. Accounting, Auditing & Accountability Journal, 11(2): 142-162. DOI: 10.1108/09513579810215446
  24. Gagné, M. (2009). A model of knowledge-sharing motivation. Human Resource Management: Published in Cooperation with the School of Business Administration,
  25. The University of Michigan and in Alliance with the Society of Human Resources Management, 48(4): 571-589.
  26. Gouldner A. W. (1960). The norm of reciprocity: A preliminary statement. American Sociological Review, 161-178. DOI: 10.2307/2092623
  27. Gould-Williams J. (2007). HR practices, organizational climate and employee outcomes: Evaluating social exchange relationships in local government. The International Journal of Human Resource Management, 18(9): 1627-1647. DOI: 10.1080/09585190701570700
  28. Herschel R. T., & Andrews P. H. (1997). Ethical implications of technological advances on business communication. The Journal of Business Communication (1973), 34(2): 160-170. DOI: 10.1177/002194369703400203
  29. Homans G. C. (1958). Social behavior as exchange. American Journal of Sociology, 63(6): 597–606. DOI: 10.1086/222355
  30. Homans G. C. (1961). Social Behavior* Its Elementary Forms. New York: Hareourt. Brace & World.
  31. Homberg F., Vogel R., & Weiherl J. (2019). Public service motivation and continuous organizational change: Taking charge behaviour at police services. Public Administration, 97(1): 28-47.
  32. Hunt S. D., Ray N. M., & Van Wood R. (1985). Behavioral dimensions of channels of distribution: Review and synthesis. Journal of the Academy of Marketing Science, 13(3): 1-24. DOI: 10.1007/BF02729933
  33. Lambe C. J., Wittmann C. M., & Spekman R. E. (2001). Social Exchange Theory and Research on Business-to-Business Relational Exchange. Journal of Business-to-Business Marketing, 8(3): 1-36.
  34. Lippert R., & O’Connor D. (2006). Security intelligence networks and the transformation of contract private security. Policing & Society, 16(1): 50-66. DOI: 10.1080/10439460500399445
  35. March J. G. (1966). The power of power. In: Easton D., ed., Varieties of Political Theory. New York, NY: Prentice Hall.
  36. Molm L. D., Takahashi N., & Peterson G. (2000). Risk and trust in social exchange: An experimental test of a classical proposition. American Journal of Sociology, 105(5): 1396-1427. DOI: 10.1086/210434
  37. Moreno A., & Quinn M. (2020). The influence of institutional factors on corporate narratives: A thematic content analysis of Guinness. Accounting History, 25(3): 425-447. DOI: 10.1177/1032373219881811
  38. Muneer S., Iqbal S. M. J., Saif-Ur-Rehman K., & Long C. S. (2014). An incorporated structure of perceived organizational support, knowledge-sharing behavior, organizational trust and organizational commitment: A strategic knowledge management approach. Pakistan Journal of Commerce and Social Sciences (PJCSS), 8(1): 42-57.
  39. Newman A., & Sheikh A. Z. (2012). Organizational commitment in Chinese small-and medium-sized enterprises: The role of extrinsic, intrinsic and social rewards. The International Journal of Human Resource Management, 23(2): 349-367. DOI: 10.1080/09585192.2011.561229
  40. Nunkoo R. (2016). Toward a more comprehensive use of social exchange the- ory to study residents’ attitudes to tourism. Procedia Economics and Finance, 39: 588-596. DOI: 10.1016/S2212-5671(16)30303-3
  41. Okoya O. (2013). Organisational climate and performance: A case study of Nigerian high growth smes [PhD Thesis]. University of East London. Plimmer G., Bryson J., Donnelly N., Wilson J., Ryan B., & Blumenfeld S. (2017). The legacy of New Public Management (NPM) on workers, management capabilities, and organisations. New Zealand Journal of Employment Relations, 42(1): 19-34.
  42. Raccolta (1573). Donationis et fulvartionis Instrumentum sanctorum 15,000 facta a Serenissimo D.D. Emanuele Philiberto Sabaudia Duce Seveenontium Principe E. Religioni St. Mauriti (mazzo 6, fascicolo 534). Archivio Storico Fondazione Ordine Mauriziano.
  43. Raccolta (1729). Biglietto Regio Originale e per copia, col quale Sua Maestà Vittorio Amedeo ha ordinata la costruzione della Palazzina di Caccia nelle vicinanze di Stupinigi (mazzo 5, fascicolo 135). Archivio Storico Fondazione Ordine Mauriziano.
  44. Raccolta (1738). Permuta di una pezza di campo (mazzo 16, fascicolo 534). Archivio Storico Fondazione Ordine Mauriziano.
  45. Secinaro S., Calandra D., & Biancone P. (2021). Blockchain, trust, and trust accounting: Can blockchain technology substitute trust created by intermediaries in trust accounting? A theoretical examination. International Journal of Management Practice, 14(2): 129. DOI: 10.1504/IJMP.2021.113824
  46. Spash C. L. (2006). Non-economic motivation for contingent values: Rights and attitudinal beliefs in the willingness to pay for environmental improvements. Land Economics, 82(4): 602-622.
  47. Sraffa P. (1925). Sulle relazioni fra costo e quantità prodotta. Annali Di Economia, 2(1): 277-328.
  48. Staples L. H. (1990). Powerful ideas about empowerment. Administration in Social Work, 14(2): 29-42.
  49. Swift T. (2001). Trust, reputation and corporate accountability to stakeholders. Business Ethics: A European Review, 10(1): 16-26. DOI: 10.1111/1467-8608.00208
  50. Sy A., & Tinker T. (2005). Archival research and the lost worlds of accounting. Accounting History, 10(1): 47-69. DOI: 10.1177/103237320501000103
  51. Wilson J., & Musick M. (1997). Who cares? Toward an integrated theory of volunteer work. American Sociological Review, 694-713. DOI: 10.2307/2657355
  52. Wolfe D. M. (1959). Power and authority in the family. Studies in Social Power, 6: 99.
  53. Yin R. K. (2009). Case Study Research: Design and Methods. SAGE.
  54. Zhang W., Zhao D., & Zhang Y. (2019). Incentivize Diffusion with Fair Rewards. ArXiv Preprint ArXiv:1910.09268.
  55. Gould-Williams J. S., & Gatenby M. (2010). The effects of organizational context and teamworking activities on performance outcomes: A study conducted in England local government. Public Management Review, 12(6): 759-787. DOI: 10.1080/14719037.2010.488862

  • Exploring Diversity Management to Avoid Social Washing and Pinkwashing: Using Bibliometric Analysis to Shape Future Research Directions Federico Lanzalonga, Federico Chmet, Basilio Petrolo, Valerio Brescia, in Journal of Intercultural Management /2023 pp.41
    DOI: 10.2478/joim-2023-0002

Davide Calandra, Federico Lanzalonga, Exploring social exchange theory in Italian cultural heritage. A case study on the Ordine Mauriziano Foundation’s Historical Archives in "CONTABILITÀ E CULTURA AZIENDALE" 2/2021, pp 55-76, DOI: 10.3280/CCA2021-002003