Enacting accountability: The case of the Asili di Carità, 1913–1926
| Autor: | A Nobolo, Francesca Magli, Enrico Guarini, Suki Sian |
|---|---|
| Přispěvatelé: | Sian, S, Magli, F, Nobolo, A, Guarini, E |
| Rok vydání: | 2019 |
| Předmět: |
History
060106 history of social sciences 05 social sciences 050201 accounting 06 humanities and the arts Non profit Public administration Educational institution First world war accountability accounting education non-profit stakeholders Accounting Political science 0502 economics and business Accountability 0601 history and archaeology |
| Zdroj: | Accounting History. 25:237-260 |
| ISSN: | 1749-3374 1032-3732 |
| DOI: | 10.1177/1032373219845918 |
| Popis: | The Asili di Carità was a non-profit educational institution established for very young children by the Catholic Church in 1836 in the City of Milan. This study shows how the First World War, changes in political ideology and economic developments in northern Italy directly impacted upon the, sometimes precarious, financial position of the Asili. Within the context of such change, the Board of the Asili enacted accountability through the maintenance and presentation of accounting records and meetings with stakeholders. This study draws from both public and private archives to examine the decisions made by the Board in response to change. The study focuses on the Asili’s relations with its most economically powerful stakeholders in the period from 1913 to 1926 as it transitioned from a privately funded organisation to one that was funded predominantly by the Municipality of Milan, before reverting to private hands. |
| Databáze: | OpenAIRE |
| Externí odkaz: |
|