The interrelations between accounting and food have been hitherto neglected at an international level. This regret is particularly meaningful with regards to Italy, where 'Food', besides being a physiological need to satisfy, is one of the main pillars of the 'Made in Italy' Industry, and the so-called Italian life-style, which has become a part of the popular culture.
Accounting and Food seeks to explore the accounting, business and financial history of some of the most prestigious Italian food producers. Moreover, given that "Food" has been at the center of production and trade throughout the history of mankind, food production and commerce will be investigated from the critical angles of accounting, accountants and merchants. Relatedly, the interconnected history of the Food fairs and expositions of the major Italian trade centers will be also unveiled.
Accounting and Food examines the role of accounting, accountants and merchants in food production and international trade (e.g., grain, wine, etc...) as well as considering the history of food producers, paying particular attention to the role played by women entrepreneurs over time.
Finally the book explores the interrelations of accounting, food and state, local authorities and social institutions, in particular in so far these latter institutions were involved in the Political economy, regulation, allocation and distribution of food to populations and societies.
Accounting and Food will be of particular interest to researches and scholars in the field of accounting history but also to those working in the areas of regional development, regional economics, food and sociology and other related disciplines.
Table of Contents
Foreword Luciano D'Amico, Roberto Di Pietra, Massimo Sargiacomo1. "I Will Be Your Beer!"Contexts, Organization, And Accounting Practices Of "Birra Peroni": An Institutional Perspective (1896-1946) Valerio Antonelli, Raffaele D’Alessio, Emanuela Mattia Cafaro 2. Branding Strategies And Accounting In Wine Production: A Historical Analysis of "Fontanafredda" (1858-1932) Valter Cantino, Massimo Pollifroni, Damiano Cortese, Mariangela Longo 3. Accounting and Management in the Pasta Industry: The De Cecco Case (1886-1955) Augusta Consorti, Luciano D’Amico, Massimo Sargiacomo 4. Exploring Sustainability Practices and Reporting in the Brewery Industry: The Case of Birrificio Angelo Poretti - Carlsberg Italia (1877-1980) Federica Doni, Alberto Frausin, Andrea Gasperini 5. Context-Specific and Firm-Specific Factors and Their Effect on the Amarelli Book-Keeping System Between 1874 And 1920 Franco Rubino, Romilda Mazzotta, Stefania Veltri 6. Piemonte, the Most Famous Italian Chocolate ‘District’: Accounting and Business History of Caffarel, 1900-79 Francesca Magli, Alberto Nobolo 7. The Parma Ham Consortium (Consorzio Del Prosciutto Di Parma): Some Insights From an Historical Perspective Paolo Andrei, Federica Balluchi, Katia Furlotti, Pier Luigi Marchini, Veronica Tibiletti 8. The Herstory of the "Società Anonima per Azioni Perugina": The Role of Luisa Spagnoli in the Development of the Italian Chocolate Industry in the First 30 Years of the 20th Century Andrea Bellucci, Libero Mario Mari, Francesca Picciaia, Simone Terzani 9. Food, Health, and Isomorphism in the Accounting System of the Storehouse of the Society of Pinerolo Workers (1864–1906) Tiziana Di Cimbrini10. Exporting Marsala Wine and Importing Accounting Practices: The Business Relationship Between Benjamin Ingham and Vincenzo Florio Roberto Di Pietra 11. Faith, Food and Benevolentia In The Sarzana Cathedral Chapter: Evidences from The 18th Century Arianna Lazzini, Simone Lazzini 12. From 1937 To 1956: The Case Of "Giuseppe D’agata & Figli", Avola, Sicily Luisa Pulejo, Giovanna Centorrino 13. Accounting in International Grain Trade: The Case Of Nicolò Di Negro of Genoa, 1580s-1600s Francesco Avallone, Andrea Zanini, Paola Ramassa, Alberto Quagli 14. Accounting and Food Trade In Sixteenth-Century Ragusa: The Diffusion of Early Double-Entry Bookkeeping: An Institutional Perspective Dario Dell’Osa, Stella Lippolis 15. Accounting and Food Provisioning For Public Interest: The Case of the "Azienda Annonaria Di Vigevano" (1915-1920) Michela Magliacani, Francesca Pepe 16. Cereals, Politics and Accounting: The Bergamo Municipality Case (XVI-XVII Centuries) Stefania Servalli, Antonio Gitto 17. State Audit in Public Organizations Supporting Agri-Food Business Development: The Ente Nazionale Risi After World War II (1945-1980) Mara Zuccardi Merli, Elisa Bonollo
Luciano D'Amico is Professor of Business Economics at the Faculty of Communication Sciences at University of Teramo, Italy.
Roberto Di Pietra is Professor of International Financial Accounting at University of Siena, Italy.
Massimo Sargiacomo is Professor in the Department Of Business Administration, University G.d'Annunzio of Chieti-Pescara, Italy and President of the US Academy of Accounting Historians, and member of several accounting history review boards. He is the chairman of the 2016 World Congress of Accounting Historians.