Over the last few years, the financial system has assumed a dominant role in the capitalist economy and scholars have consequently improved their attention on the role of banks, markets and currency, and the effects they have on the economy. However, not much has been said by accounting historians, also in the light of the renewed investigation tools developed with the advent of the new accounting history paradigm. This research field appears stimulating because it gives the possibility to access to a social and institutional split (political, religious authorities, entrepreneurial personalities, public companies, etc.) able to describe the interaction between the environment and social and historical events. Starting from these premises, this work-in-progress study aims to analyse the case of the scandal of the Roman Bank through the investigation instruments developed within the new accounting history paradigm. The research question that guides this work in progress study is the following: How the scandal of the Roman Bank can be contextualized within its social plot through the investigation tools of the new accounting history?
The scandal of the roman bank and the new accounting history(cal) truth
LACCHINI, Marco;CELENZA, Domenico;NAPPO, Fabio;PALMACCIO, Matteo
2016-01-01
Abstract
Over the last few years, the financial system has assumed a dominant role in the capitalist economy and scholars have consequently improved their attention on the role of banks, markets and currency, and the effects they have on the economy. However, not much has been said by accounting historians, also in the light of the renewed investigation tools developed with the advent of the new accounting history paradigm. This research field appears stimulating because it gives the possibility to access to a social and institutional split (political, religious authorities, entrepreneurial personalities, public companies, etc.) able to describe the interaction between the environment and social and historical events. Starting from these premises, this work-in-progress study aims to analyse the case of the scandal of the Roman Bank through the investigation instruments developed within the new accounting history paradigm. The research question that guides this work in progress study is the following: How the scandal of the Roman Bank can be contextualized within its social plot through the investigation tools of the new accounting history?I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
