Accounting History

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This article focuses on the 1923–1937 period when the rise of Benito Mussolini's Fascist regime drove public works programmes. The 1908 earthquake almost destroyed Messina and, in the Fascist period Angelo Paino, the new Metropolitan Archbishop of Messina,...

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This article contributes to the nascent research agenda on accounting for natural disasters by addressing the question: What responsibility did New Zealand's central government assume in respect of private property loss caused by natural disasters, and ...

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This study examines how the Great Kanto Earthquake of 1923 influenced the depreciation disclosure practice adopted by Japanese companies in the years that followed. Prior to World War II, corporate accounting behaviour varied widely in Japan, as there ...

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This archival research aims to explore the role of accounting for natural disasters. It is focused on the 1966 Florence flood. Considering the role of Florence in the worldwide cultural context, our attention is focused on the cultural patrimony in the ...

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The objective of this article is to describe instances of charity accounting relating to a natural disaster in Sweden and to analyse the relationship between charity accounting and dimensions of moral conception prevailing in Sweden in the second half of ...

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This study investigates the confluence between accounting and natural disasters by examining the case of the cholera epidemic that occurred in Bologna in 1855, a city of the Papal States, where there was a strong (medical) intellectual class critical of ...

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This study compares the healthcare management systems for cholera epidemics in Italy before and after the Crispi-Pagliani Health Reform of 1888. Specifically, we compare the monitoring, accounting, and reporting systems of deaths and infections during the ...

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The historical literature appears limited in investigating the accountability and functioning of hybrid organisations engaged in countering natural disasters. Therefore, in the context of the phylloxera infestation disaster, this work aims to explore both ...