Organisational and accounting responses to bankruptcy: the case of the Ferrara Monte di Pietà (1598 and 1646)
Titolo Rivista CONTABILITÀ E CULTURA AZIENDALE
Autori/Curatori Salvatore Madonna, Greta Cestari, Francesca Callegari
Anno di pubblicazione 2017 Fascicolo 2017/2
Lingua Inglese Numero pagine 32 P. 71-102 Dimensione file 257 KB
DOI 10.3280/CCA2017-002004
Il DOI è il codice a barre della proprietà intellettuale: per saperne di più
clicca qui
Qui sotto puoi vedere in anteprima la prima pagina di questo articolo.
Se questo articolo ti interessa, lo puoi acquistare (e scaricare in formato pdf) seguendo le facili indicazioni per acquistare il download credit. Acquista Download Credits per scaricare questo Articolo in formato PDF
FrancoAngeli è membro della Publishers International Linking Association, Inc (PILA)associazione indipendente e non profit per facilitare (attraverso i servizi tecnologici implementati da CrossRef.org) l’accesso degli studiosi ai contenuti digitali nelle pubblicazioni professionali e scientifiche
The Ferrara Monte di Pietà, a charitable organisation established in 1507, played a highly influential role in the socio-economic development of Ferrara, Italy. Indeed, it became an intermediary between the supply and demand of money in the area, and contributed to the development of both a financing system for the lower social classes and a financial intermediation market. However, due to organisational inefficiency it went bankrupt in 1598 and 1646, and this study examines its response to these events, focusing in particular on its governance, assets, accounting and information systems and control mechanisms. This analysis reveals that the two post-bankruptcy reforms had different outcomes. In fact, while the first reform was efficient, it was not effective, and led to another bankruptcy. In contrast, the second reform was effective but inefficient: although it prevented another bankruptcy, it had a deleterious effect on its organisational procedures.
Parole chiave:Monte di Pietà, bankruptcy prevention, countermeasures, governance, organisational structure, accounting systems.
- Banks and financial institutions in historical perspective Valerio Antonelli, Nieves Carrera, Christopher Napier, in CONTABILITÀ E CULTURA AZIENDALE 1/2018 pp.9
DOI: 10.3280/CCA2018-001002 - Special Issue: Accounting in different cultures and from different perspectives. Banking function and accounting practices from 1810 to 1897: The case of the Monte di Pietà in Milan Andrea Amaduzzi, Paola Orlandini, Mariarita Pierotti, in CONTABILITÀ E CULTURA AZIENDALE 2/2019 pp.13
DOI: 10.3280/CCA2018-002003 - A historical comparison exactly one hundred years apart. The global financial crises of 1907 and 2007 and the FIAT case study Stefano Garzella, Rosita Capurro, Stefano Marciano, in CONTABILITÀ E CULTURA AZIENDALE 1/2024 pp.43
DOI: 10.3280/CCA2024-001003
Salvatore Madonna, Greta Cestari, Francesca Callegari, Organisational and accounting responses to bankruptcy: the case of the Ferrara Monte di Pietà (1598 and 1646) in "CONTABILITÀ E CULTURA AZIENDALE" 2/2017, pp 71-102, DOI: 10.3280/CCA2017-002004