The study is part of the definition of historical and accounting aspects related to the construction of buildings and urban works, commissioned by ecclesial institutions and local public administrations. The analysis conducted aims to highlight the causes and the effects that have led to innovative and still current elements from an accounting and management point of view related to the construction and management of an innovative structure characterized by a social nature. The significant historical stage crossed with the case of Opere Pie of the Compagnia di San Paolo have brought out relevant ideas. The aim is to summarize the existing evidences in the business-economic relationship of the Hospice of Charity and the theoretical-rationale impacts they have undergone. The adopted methodology is based on the observation of a case study and is developed through a deductive-inductive approach. History changes the type of funding from Opera Pia, there is a shift from semi-private management to direct management and control of public provinces. In both cases the accounting follows the same dynamics of management and accounting of economic facts. It has been discovered that concepts anticipated in practice, were theorized shortly thereafter. The link is also to be found with modern OIC for companies in Italy and IAS for foreign companies. We already see social-oriented configurations offering different points of reflection on behavioral ethics and control models.

Accounting history for Italian welfare institution: the Ospizio di Carità case between management, architecture and accounting

Paolo Biancone;Silvana Secinaro;Valerio Brescia;Daniel Iannaci
2018

Abstract

The study is part of the definition of historical and accounting aspects related to the construction of buildings and urban works, commissioned by ecclesial institutions and local public administrations. The analysis conducted aims to highlight the causes and the effects that have led to innovative and still current elements from an accounting and management point of view related to the construction and management of an innovative structure characterized by a social nature. The significant historical stage crossed with the case of Opere Pie of the Compagnia di San Paolo have brought out relevant ideas. The aim is to summarize the existing evidences in the business-economic relationship of the Hospice of Charity and the theoretical-rationale impacts they have undergone. The adopted methodology is based on the observation of a case study and is developed through a deductive-inductive approach. History changes the type of funding from Opera Pia, there is a shift from semi-private management to direct management and control of public provinces. In both cases the accounting follows the same dynamics of management and accounting of economic facts. It has been discovered that concepts anticipated in practice, were theorized shortly thereafter. The link is also to be found with modern OIC for companies in Italy and IAS for foreign companies. We already see social-oriented configurations offering different points of reflection on behavioral ethics and control models.
STORIA DELLA RAGIONERIA E ARTI ACCOUNTING HISTORY AND ARTS
Torino
NOVEMBER 22-23, 2018
Atti del XIV Convegno Nazionale SISR
RIREA
99
117
9788866591641
Regio Ospizio di Carità, Monte di Pietà, Charity, non-profit banking, institutional investors as social financers
Paolo Biancone; Silvana Secinaro; Valerio Brescia; Daniel Iannaci
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Utilizza questo identificativo per citare o creare un link a questo documento: http://hdl.handle.net/2318/1682167
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