I primi anni della Scuola Superiore di Commercio attraverso il primo Resoconto della gestione

Abstract

The retrieval of the first financial report allows the analysis of the income and expenses of the Advanced School for Commerce from 1868 to 1872. This analysis shows the relevance of two groups of accounting headings: the contributions of the founding bodies and the government to the revenues; the salaries of the Director and of the faculty to the expenses. The numerical data corroborate the information available in other descriptive sources, allowing to discuss the crucial contribution of specific items to the good initial functioning of the School. The chapter also presents a comparison of the weightings of the main groups of accounting headings in the first report and in the last one.

Cash and accrual: A dual system of accountability for salient stakeholders by the first Italian higher school of commerce

“…The adoption of such a microhistorical approach requires retrieving and reviewing all available information sources and integrating primary and secondary ones together (Agostini and Favero, 2017; Fellman and Rahikainen, 2012; Magnússon and Szíjártó, 2013; Williams, 1999). For this article, the primary sources reflect all available information sources retrieved 2 on the School and the original decrees issued by the Italian government; secondary sources include the few pertinent studies (Agostini and Sostero, 2018; Berengo, 1989; Coronella and Sattin, 2018) that have sought to describe the establishment of the School. The information in them corroborates our interpretations of the primary sources (Scott, 1990; Yin, 2014).…”

“…Despite their common goal, the origins of these initial higher schools, in Paris and Venice, differed greatly. The ESCP was initially privately financed (Blanchard, 2009), whereas the School adopted the Belgian model of the Antwerp Institute (Kaplan, 2014) and was initially independent, funded by contributions from different entities (Agostini and Sostero, 2018).…”