The phenomenon of military internment in Germany provides a thought-provoking context that attracts various disciplinary interests. Within this volume, the author employs a primarily archival ...approach, interweaving historical and anthropological perspectives. The aim is to analyze and present a complex source that defies conventional categorization. The «diary» of sailor Giulio Bogino (1923-2013) – an evolving work in progress continuously revised until the early 2000s – can indeed be considered as the testimony of an internment survivor in a concentration camp in the hinterland of Hamburg, who reinterprets the memories of his captivity throughout his lifetime, ultimately transmuting them into a sort of ‘popular narrative’ imbued with occasional epic undertones. This volume offers a comprehensive introduction to the source itself, highlighting its distinctive features. The diary (1943-1948) is meticulously edited and presented alongside an extensive apparatus of explanatory footnotes, accompanying documents, as well as a rich collection of photographs and cartographic materials.
The aim of this study is to explore the role that accounting systems effectively played in managing the internal relationships among the various administrative bodies of the Comune (City State) of ...Siena in the 14th century. This period was characterized by an ever increasing need to monitor economic activities, a need perceived by the Comune with regard to all those who were entrusted with the management of public funds. In particular, in 1358 an office was created specifically to review the accounts of the camarlenghi (who were in charge of the management of public funds) nominated by the Comune of Siena. The office was originally staffed by three temporary Riveditori (auditors) and later by a permanent commission of Regolatori (regulators). On the basis of archival sources, so abundant on 14th century Siena, this paper analyses the changing relationships among the various administrative bodies of the Comune, in particular detail the Gabella generale and the Biccherna (which were the offices in charge of managing the main cash inflows and outflows pertaining to the administration of the Comune) and the activities of the Regolatori. By interpreting accounting systems as a set of rules (i.e., the formalised statements of procedures), roles (the network of social positions), and routines (the practices habitually in use), the present study shows that, since the Middle Ages, accounting has played a central role in the management of internal interdependencies and in the construction of organisational order. In the case of the Comune in the 14th century, accounting practices were capable of regulating, legitimising and balancing relations of power, dependency and autonomy among the different bodies of the same organisation.
In the middle decades of the 19th century (also known as the "History century"), the archives opened to historical research in Italy as well, starting to raise new awareness on the importance of ...documentary sources from the Medieval and Modern Ages. The network of State Archives was organised gradually; however, before and after the Unification of Italy, cities, "municipal" scholars and their networks of relationships, as well as city archives and institutions, remained a dominant element. Using classification essays and a series of researches on individual citizen contexts from the whole Italian Peninsula, this volume explores the variety and richness of this transformation, in the country’s centre and in the suburbs.
During the past few years research on cultural, behavioural and social aspects of organizational activities and interactions have proliferated considerably in the accounting literature, thereby ...emphasizing the role played by accounting practices in shaping and/or balancing power relations in modern organizations. A relevant contribution to understanding the origins of the power of accounting can be found in accounting history. The present article examines a fourteenth-century case, that of the Opera della Metropolitana di Siena, an institution in charge of the construction and maintenance of the cathedral of the city of Siena, Italy, to explore the potential role played by accounting systems in influencing power relations. By analysing institutional and organizational change as well as the evolution of accounting practices within theOpera, this article shows that, since the medieval age, accounting data has played an important role not only in recording operational activities but also in managing power relationships.
In the middle decades of the 19th century (also known as the "History century"), the archives opened to historical research in Italy as well, starting to raise new awareness on the importance of ...documentary sources from the Medieval and Modern Ages. The network of State Archives was organised gradually; however, before and after the Unification of Italy, cities, "municipal" scholars and their networks of relationships, as well as city archives and institutions, remained a dominant element. Using classification essays and a series of researches on individual citizen contexts from the whole Italian Peninsula, this volume explores the variety and richness of this transformation, in the country’s centre and in the suburbs.
The aim of this study is to explore the role that accounting systems effectively played in managing the internal relationships among the various administrative bodies of the Comune (City State) of ...Siena in the 14th century. This period was characterized by an ever increasing need to monitor economic activities, a need perceived by the Comune with regard to all those who were entrusted with the management of public funds. In particular, in 1358 an office was created specifically to review the accounts of the camarlenghi (who were in charge of the management of public funds) nominated by the Comune of Siena. The office was originally staffed by three temporary Riveditori (auditors) and later by a permanent commission of Regolatori (regulators). On the basis of archival sources, so abundant on 14th century Siena, this paper analyses the changing relationships among the various administrative bodies of the Comune, in particular detail the Gabella generale and the Biccherna (which were the offices in charge of managing the main cash inflows and outflows pertaining to the administration of the Comune) and the activities of the Regolatori. By interpreting accounting systems as a set of rules (i.e., the formalised statements of procedures), roles (the network of social positions), and routines (the practices habitually in use), the present study shows that, since the Middle Ages, accounting has played a central role in the management of internal interdependencies and in the construction of organisational order. In the case of the Comune in the 14th century, accounting practices were capable of regulating, legitimising and balancing relations of power, dependency and autonomy among the different bodies of the same organisation.
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