View full metadata
THIS DOI METADATA WAS LAST UPDATED: 2025-01-13 16:01
Cite as
-
Full Title
CONTABILITÀ E CULTURA AZIENDALE
-
Publisher
FrancoAngeli
-
ISSN
1721-5242 (Printed Journal)
2283-7337 (Online Journal)
-
Journal Volume Number
24
-
Journal Issue Number
2
-
Journal Issue Designation
2
-
Journal Issue Date
2024
-
Full Title
La Verna Convent's accounting and non-accounting systems: Identifying the convent's stakeholders, their mutual relations, and their engagement in value creation
-
By (author)
-
First Page
59
-
Last Page
118
-
Language of text
English
-
Publication Date
2024/12
-
Copyright
2024 FrancoAngeli srl
Main description
Introduction: This paper deals with the Franciscan convent of La Verna and addresses an under-researched aspect: identification of its stakeholders, the relationships between them and the convent, and their engagement in creating moral, spiritual, and religious values. Aim of the work: This paper contributes to the historical literature on accounting and non-accounting systems as support in identifying a religious institution's stakeholders and revealing the reciprocal relationships between it and its stakeholders. Methodological approach: This study employs a qualitative research method to explore, from both primary and secondary sources, the accounting and nonaccounting systems of the La Verna convent over the fifteenth century. Main findings: Thorough research into the sources revealed a varied system of accounting and non-accounting records for the chosen case study, enabling the exploration of the evolution during the fifteenth century of the typology of stakeholders, nature of the relationships between convent and its stakeholders, and their engagement in creating intangible values. Originality: By elaborating and interpreting the information gleaned from pri- mary and secondary sources. first, the study investigates the causes that contributed to the discontinuous evolution of La Verna's convent during the fifteenth century, which was always marked by the search for consonance with its stakeholders of moral, spiritual and religious interests and expectations. Second, it addresses a less-explored aspect: identifying the convent's ‘active' stakeholders, compilation of two lists of stakeholder groups related with the convent, and construction of two stakeholder maps, both lists and maps referring to the beginning and the end of the fifteenth century. Third, the study identifies the predominantly intangible values created and achieved by the convent and its stakeholders as a result of reciprocal relationships. As a novel contribution, a matrix was drawn, which, in qualitative terms and with reference to the end of the 1400s, provides multiple values generated by the relations between the convent and its stakeholders.
Reference list of
10.3280/CCA2024-002004
Unstructured Citation
Airoldi G., Brunetti G. and Coda V. (2005). Corso di economia aziendale. Bologna, il Mulino.
Unstructured Citation
Amaduzzi A. (1950). Ragioneria generale, Vol. II, I procedimenti della rilevazione. Firenze.
Unstructured Citation
Amodeo D. (1981). Ragioneria generale delle imprese. Napoli, Giannini. Andon P., Baxter J. and Chua W.F. (2015). Accounting
for Stakeholders and Making Accounting Useful. Journal of Management Studies, 52(7), 9861002.
https://doi.org/10.1111/joms.12142
Unstructured Citation
Arrighi V. (2014). Memoria e scrittura alla Verna nei secoli XV-XVI. In: Baldini N. (Ed.), Altro monte non ha più santo il mondo. Storia, architettura ed arte alla Verna fra il XV ed il XVI secolo. Firenze, Edizioni Studi Francescani, 221-236.
Unstructured Citation
Arrighi V. (2018). I più antichi benefattori della Verna (secoli XIII-XV). In: Baldini N., (Ed.), La compagnia dei Benefattori fiorentini della Verna. Firenze, Edizioni Studi Francescani, 17-25.
Unstructured Citation
Arrighi V. and Baldini N. (eds.) (2021). Archivio storico del Convento della Verna Inventario. Firenze, Edizioni Studi Francescani.
Unstructured Citation
Baldini N. (Ed.) (2012). Altro monte non ha più santo il mondo. Storia, architettura ed arte alla Verna dalle origini al primo Quattrocento. Firenze, Edizioni Studi Francescani.
Unstructured Citation
Baldini N. (Ed.) (2014). Altro monte non ha più santo il mondo. Storia, architettura ed arte alla Verna fra il XV ed il XVI secolo. Firenze, Edizioni Studi Francescani.
Unstructured Citation
Barfucci M.B. (1992). Il monte della Verna. Sintesi di un millennio di vita. II ed. Firenze, Giunti.
Unstructured Citation
Bellucci M., Simoni L., Acuti D. and Manetti G. (2019). Stakeholder engagement and dialogic accounting. Empirical evidence
in sustainability reporting. Accounting, Auditing & Accountability Journal, 32(5), 1467-1499.
https://doi.org/10.1108/AAAJ-09-2017-3158
Unstructured Citation
Benigni P. (2012). Il Sacro Monte della Verna e il protettorato dell’Arte della Lana (1431-1436): nuovi documenti. In: Baldini N. (ed.), Altro monte non ha più santo il mondo. Storia, architettura ed arte alla Verna dalle origini al primo Quattrocento. Firenze, Edizioni Studi Francescani, 257-268.
Unstructured Citation
Benigni U. (1933). Storia sociale della Chiesa. La crisi medievale. vol. 5. Milano, Vallardi.
Unstructured Citation
Bernacchio C. (2023). Business and the Ethics of Recognition. Journal of Business Ethics, 185, 1-16.
https://doi.org/10.1007/s10551-022-05211-0
Unstructured Citation
Bihl M. (1915). Statuta Provincialia fr. Minorum Observantium Thusciae ann. 1457 et 1518. Archivum Franciscanum Historicum, 8.
Unstructured Citation
Bizzocchi R. (1987). Chiesa e potere nella Toscana del Quattrocento. Bologna, il Mulino.
Unstructured Citation
Boesso G. and Kumar K. (2007). Drivers of corporate voluntary disclosure. Accounting, Auditing and Accountability Journal,
20(2), 269-296.
https://doi.org/10.1108/09513570710741028
Unstructured Citation
Bridoux F. and Stoelhorst J.W. (2016). Stakeholder relationships and social welfare: A behavioral theory of contributions
to joint value creation. Academy of Management Review, 41, 229-251.
https://doi.org/10.5465/amr.2013.0475
Unstructured Citation
Bridoux F. and Stoelhorst J.W. (2022). Stakeholder Governance: Solving the Collective Action Problems in Joint Value Creation.
Academy of Management Review, 47(2), 214-236.
https://doi.org/10.5465/amr.2019.0441
Unstructured Citation
Bryman A. and Bell E. (2015). Business Research Methods. New York, Oxford University Press.
Unstructured Citation
Business Roundtable (2019). Statement on the purpose of the corporation. -Retrieved from https://opportunity.businessroundtable.org/wp-content/uploads/2019/08/Business-Roundtable-Statement-on-the-Purpose-of-aCorporation-with-Signatures.pdf.
Unstructured Citation
Cacciotti A. (ed.) (2000). Itinerarium Montis Alvernae. Atti del Convegno di Studi Storici, La Verna, 5-8 maggio 1999. Studi Francescani, 97, 3-4.
Unstructured Citation
Carmona S., Ezzamel M. and Gutiérrez F. (2004). Accounting history research: traditional and new accounting history perspectives.
Spanish Journal of Accounting History, 1, 24-53.
https://doi.org/10.26784/issn.1886-1881.v1i1.239
Unstructured Citation
Carnegie G.D., McBride K.M., Napier C.J. and Parker L.D. (2020). Accounting history and theorising about organisations. The
British Accounting Review, 52(6).
https://doi.org/10.1016/j.bar.2020.100932
Unstructured Citation
Carroll A.B. and Näsi J. (1997). Understanding Stakeholder Thinking: Themes from a Finnish Conference. Business Ethics, 6(1),
46-51.
https://doi.org/10.1111/1467-8608.00047
Unstructured Citation
Chowdhury R., Sarasvathy S.D. and Freeman R. E. (2024). Toward a theory of marginalized stakeholder-centric entrepreneurship.
Business Ethics Quarterly, 34(1), 1-34.
https://doi.org/10.1017/beq.2022.29
Unstructured Citation
Ceccherelli A. (1967). Economia aziendale e Amministrazione delle imprese. Firenze, Giunti Universitaria.
Unstructured Citation
Cordery C. (2015). Accounting history and religion: A review of studies and a research agenda. Accounting History, 20(4),
430-463.
https://doi.org/10.1177/1032373215610590
Unstructured Citation
Cordery C., Gomes D., Leoni G., McBride K. and Napier C. (2023). Innovation in accounting historiography: Where to from here?.
Accounting History, 28(3), 368-389.
https://doi.org/10.1177/10323732231168457
Unstructured Citation
Correia Loureiro S. M., Romero J. and Bilro R. G. (2020). Stakeholder engagement in co-creation processes for innovation:
a systematic literature review and case study. Journal of Business Research, 119, 388-409.
https://doi.org/10.1016/j.jbusres.2019.09.038
Unstructured Citation
Da Campagnola S. (2000). La Verna nella storiografia. In: Cacciotti A. (Ed.), Itinerarium Montis Alvernae. Atti del Convegno di Studi Storici, La Verna, 5-8 maggio 1999. Studi Francescani, 97(3-4), 129-152.
Unstructured Citation
de Camargo J.A., Mendonça P.S.M., de Oliveira J.H.C., Chiapetta Jabbour
Unstructured Citation
C.J. and de Sousa Jabbour A.B.L. (2019). Giving voice to the silent: a framework for understanding stakeholders’ participation
in socially-oriented initiatives, community-based actions and humanitarian operations projects. Annals of Operations Research,
283, 143-158.
https://doi.org/10.1007/s10479-017-2426-2
Unstructured Citation
Di Miglio A. (1568). Nuovo Dialogo delle devozioni del sacro monte della Verna. Firenze: Stamperia Ducale per li figliuoli di Lorenzo Torrentino et Carlo Pettinari.
Unstructured Citation
Donaldson T. and Preston L.E. (1995). The stakeholder theory of the corporation: Concept, evidence, and implications. Academy
of Management Review, 20(1), 65-91.
https://doi.org/10.5465/amr.1995.9503271992
Unstructured Citation
Erba A.M. and Guiducci P.L. (2008). La Chiesa nella storia: duemila anni di cristianesimo. vol. 1 e 2. Leumann, Elledici.
Unstructured Citation
Fonti Francescane (1990). Padova, Edizioni Messaggero Padova.
Unstructured Citation
Foucault M. (2005). Sicurezza, territorio, popolazione. Corso al Collège de France (1977-1978). Milano, Feltrinelli.
Unstructured Citation
Freeman R.E. (1984). Strategic management: a Stakeholder Approach. Marshfield, Pitman Publishing.
Unstructured Citation
Freeman R.E., Harrison J.S. and Wicks A.C. (2007). Managing for stakeholders: survival, reputation, and success. New Haven, Yale University Press.
Unstructured Citation
Freeman R.E., Harrison J.S., Wicks A.C., Parmar B.L. and De Colle S. (2010). Stakeholder Theory: the State of the Art. Cambridge.
New York, Cambridge University Press.
https://doi.org/10.1017/CBO9780511815768
Unstructured Citation
Freschi P. (2000). Il Santuario della Verna: simbiosi di medioevo e rinascimento. In: Cacciotti A. (Ed.), Itinerarium Montis Alvernae. Atti del Convegno di Studi Storici. La Verna, 5-8 maggio 1999. Studi Francescani, 97(3-4), 297-306.
Unstructured Citation
Gaffikin M. (2011). What is (accounting) history?. Accounting History, 16(3), 235251.
https://doi.org/10.1177/1032373211405019
Unstructured Citation
Giorgi A. (2012). Dal primitivo insediamento alla Verna dell’Osservanza. In: Baldini
Unstructured Citation
N. (ed.), Altro monte non ha più santo il mondo. Storia, architettura ed arte alla Verna dalle origini al primo Quattrocento. Firenze, Edizioni Studi Francescani, 45-68.
Unstructured Citation
Giorgi A. (2014). Il convento della Verna e l’Osservanza francescana. In: Baldini
Unstructured Citation
N. (ed.). Altro monte non ha più santo il mondo. Storia, architettura ed arte alla Verna fra il XV ed il XVI secolo. Firenze, Edizioni Studi Francescani, 1-34.
Unstructured Citation
Giovannoni E., Riccaboni A., Giorgi A. and Moscadelli S. (2007). Contabilità e potere nel XIV secolo: il caso della cattedrale di Siena. In: Di Pietra R. and Landi
Unstructured Citation
F. (Eds.), Clero, economia e contabilità in Europa. Tra medioevo ed età contemporanea. Roma, Carocci, 50-66.
Unstructured Citation
Godfrey P.C. and Lewis B. (2019). Pragmatism and Pluralism. A Moral Foundation for Stakeholder Theory in the Twenty-First
Century. In: Harrison J.S., Barney J.B., Freeman R.E. and Phillips R. (eds.). The Cambridge Handbook of Stakeholder Theory.
Cambridge: Cambridge University Press, 19-32.
https://doi.org/10.1017/9781108123495.002
Unstructured Citation
Gomes D., Maran L. and Araújo D. (2022). Accounting in the organisation and life of a religious institution: The Monastery
of Santa Ana in the eighteenth century. Accounting History, 27(4), 607-638.
https://doi.org/10.1177/10323732221095628
Unstructured Citation
Greenwood M. (2007). Stakeholder engagement: Beyond the myth of corporate responsibility. Journal of Business Ethics, 74(4),
315-327.
https://doi.org/10.1007/s10551-007-9509-y
Unstructured Citation
Gregorini G. (2016). Accounting, Charities and local government in modern Italy: the case of the Congrega della carità apostolica
in Brescia. Contabilità e Cultura Aziendale, 2, 7-43.
https://doi.org/10.3280/CCA2016-002002
Unstructured Citation
Guidi Bruscoli F. (2012). Sotto il patronato dell’Arte della Lana. L’amministrazione della Verna nel Quattrocento: le entrate e le uscite. In: Baldini N. (ed.). Altro monte non ha più santo il mondo. Storia, architettura ed arte alla Verna dalle origini al primo Quattrocento. Firenze: Edizioni Studi Francescani, 269-290.
Unstructured Citation
Gupta K., Crilly D. and Greckhamer T. (2020). Stakeholder engagement strategies, national institutions, and firm performance:
A configurational perspective. Strategic Management Journal, 41(10), 1869-1900.
https://doi.org/10.1002/smj.3204
Unstructured Citation
Hall M., Millo Y. and Barman E. (2015). Who and What Really Counts? Stakeholder Prioritization and Accounting for Social Value.
Journal of Management Studies, 52(7), 907-934.
https://doi.org/10.1111/joms.12146
Unstructured Citation
Harrison J. S. and Wicks A.C. (2013). Stakeholder theory, value, and firm performance. Business Ethics Quarterly, 23(1), 97-124.
https://doi.org/10.5840/beq20132314
Unstructured Citation
Harrison J. S., Felps W. and Jones T.M. (2019). Instrumental Stakeholder Theory Makes Ethically Based Relationship Building
Palatable to Managers Focused on the Bottom Line. Academy of Management Review, 44(3), 698-700.
https://doi.org/10.5465/amr.2018.0442
Unstructured Citation
Harrison J., Ho V.T., Bosse D.A. and Crilly D. (2023). A Configurational Theory of Generalized Exchange in Stakeholder-Oriented
Firms. Academy of Management Perspectives, 37(1), 16-36.
https://doi.org/10.5465/amp.2022.0034
Unstructured Citation
Harrison J.S. and Van der Laan Smith J. (2015). Responsible Accounting for Stakeholders. Journal of Management Studies, 52(7),
935-960.
https://doi.org/10.1111/joms.12141
Unstructured Citation
Herremans I. M., Nazari J. A. and Mahmoudian, F. (2016). Stakeholder relationships, engagement, and sustainability reporting.
Journal of Business Ethics, 138(3), 417-435.
https://doi.org/10.1007/s10551-015-2634-0
Unstructured Citation
Hertling L. (1967). Storia della Chiesa. La penetrazione dello spazio umano ad opera del cristianesimo. Roma, Città Nuova.
Unstructured Citation
Hörisch J., Schaltegger S. and Freeman R. E. (2020). Integrating stakeholder theory and sustainability accounting: A conceptual
synthesis. Journal of Cleaner Production, 275, 1-12.
https://doi.org/10.1016/j.jclepro.2020.124097
Unstructured Citation
Hühn M.P. (2023). Business ethics: Between Friedman and Freeman? A response to a Puzzle about Business Ethics. Business Ethics,
Environment & Responsibility, 32, 868-876.
https://doi.org/10.1111/beer.12523
Unstructured Citation
Hussain S., Liu L. and Miller A. (2020). Accounting as a dichotomised discipline: An analysis of the source materials used
in the construction of accounting articles. Critical Perspectives on Accounting, 66, 1-25.
https://doi.org/10.1016/j.cpa.2019.04.007
Unstructured Citation
Jones T.M. and Harrison J.S. (2019). Sustainable Wealth Creation. Applying Instrumental Stakeholder Theory to the Improvement
of Social Welfare. In: Harrison J.S., Barney J.B., Freeman R.E. and Phillips R. (Eds.), The Cambridge Handbook of Stakeholder
Theory. Cambridge, Cambridge University Press, 77-96.
https://doi.org/10.1017/9781108123495.005
Unstructured Citation
Jones T.M., Harrison J.S. and Felps W. (2018). How Applying Instrumental Stakeholder Theory Can Provide Sustainable Competitive
Advantage. Academy of Management Review, 43(3): 371-391.
https://doi.org/10.5465/amr.2016.0111
Unstructured Citation
Kujala J. and Sachs S. (2019). The Practice of Stakeholder Engagement. In: Harrison J.S., Barney J.B., Freeman R.E. and Phillips
R. (Eds.), The Cambridge Handbook of Stakeholder Theory. Cambridge, Cambridge University Press, 227-241.
https://doi.org/10.1017/9781108123495.014
Unstructured Citation
Lange D., Bundy J. and Park E. (2022). The Social Nature of Stakeholder Utility.
https://doi.org/10.5465/amr.2018.0456
Unstructured Citation
Academy of Management Review, 47(1), 9-30.
Unstructured Citation
Lenta C. and Chiaramello F. (eds.) (1964). La Chiesa Cattolica nella storia dell’umanità. Splendore e decadenza del Medio Evo. vol. 3. Fossano, Editrice Esperienze.
Unstructured Citation
Llewellyn S. (2003). What counts as ‘theory’ in qualitative management and accounting research? Introducing five levels of
theorizing. Accounting, Auditing & Accountability Journal, 16(4), 662-708.
https://doi.org/10.1108/09513570310492344
Unstructured Citation
Majdi S., Mohd Saleh N., Abdullah M. and Alias N. (2023), Stakeholder Power and Sustainability Disclosure: Stakeholder Salience
Perspective, The South East Asian Journal of Management, 17(1), 28-48.
https://doi.org/10.21002/seam.v17i1.1280
Unstructured Citation
Manetti G. and Toccafondi S. (2012). The role of stakeholders in sustainability reporting assurance. Journal of Business Ethics,
107(3), 363-377.
https://doi.org/10.1007/s10551-011-1044-1
Unstructured Citation
Mariano da Firenze (1522). Dialogo del Sacro Monte della Verna, Cannarozzi
Unstructured Citation
C. (ed.) (1930). Pistoia, Cav. Alberto Pacinotti & C. Officina Tipografica.
Unstructured Citation
Martin K. and Phillips R. (2022). Stakeholder Friction. Journal of Business Ethics, 177, 519-531.
https://doi.org/10.1007/s10551-020-04652-9
Unstructured Citation
Martina G. (1980). Storia della Chiesa. Roma, Istituto di teologia per corrispondenza del Centro Ut unum sint.
Unstructured Citation
Melis F. (1962). Aspetti della vita economica medievale. Studi nell’Archivio Datini di Prato. Siena, Monte dei Paschi di Siena.
Unstructured Citation
Mencherini S. (1913). Memoriale di cose notabili occorse alla Verna al tempo dei Minori Osservanti (1432-1625). La Verna. Contributi alla storia del santuario (studi e documenti), 175-192.
Unstructured Citation
Mencherini S. (1914). Bibliografia Alvernina. La Verna. Città di Castello: Società Tipografica Leonardo da Vinci.
Unstructured Citation
Mencherini S. (1924). Codice diplomatico della Verna e delle SS. Stimmate di S. Francesco d’Assisi nel VII centenario del gran prodigio. Firenze, Tipografia Gualandi.
Unstructured Citation
Menghini A. (ed.) (2003). La Verna. Spezieria e speziali. Sansepolcro, Edizioni Aboca Museum, 119.
Unstructured Citation
Miles S. (2019). Stakeholder theory and accounting. In: Barney J.B., Freeman R.E., Harrison J.S. and Phillips R. (eds.). Handbook
of Stakeholder Theory. Cambridge, Cambridge University Press.
https://doi.org/10.1017/9781108123495.011
Unstructured Citation
Mitchell R. and Lee J.H. (2019). Stakeholder Identification and Its Importance in the Value Creating System of Stakeholder
Work. In: Harrison J.S., Barney J.B., Freeman R.E. and Phillips R. (eds.). The Cambridge Handbook of Stakeholder Theory. Cambridge,
Cambridge University Press, 53-73.
https://doi.org/10.1017/9781108123495.004
Unstructured Citation
Mitchell R.K., Robinson R.E., Marin A., Lee J.H. and Randolph A.F. (2013). Spiritual identity, stakeholder attributes, and
family business workplace spirituality stakeholder salience. Journal of Management, Spirituality and Religion, 10(3), 215-252.
https://doi.org/10.1080/14766086.2012.758054
Unstructured Citation
Mitchell R.K., Robinson R.E, Marin A., Lee J.H. and Randolph A.F. (2013). Spiritual identity, stakeholder attributes, and
family business workplace spirituality stakeholder salience. Journal of Management, Spirituality and Religion, 10(3), 215-252.
https://doi.org/10.1080/14766086.2012.758054
Unstructured Citation
Mitchell R.K., Van Buren III H.J., Greenwood M. and Freeman R.E. (2015). Stakeholder Inclusion and Accounting for Stakeholders.
Journal of Management Studies, 52(7), 851-877.
https://doi.org/10.1111/joms.12151
Unstructured Citation
Mitchell J.R., Mitchell R.K., Hunt R.A., Townsend D.M. and Lee J.H. (2022). Stakeholder Engagement, Knowledge Problems and
Ethical Challenges. Journal of Business Ethics, 175, 75-94.
https://doi.org/10.1007/s10551-020-04550-0
Unstructured Citation
Munslow A. (2007). Narrative and History. Basingtoke, Palgrave Macmillan.
https://doi.org/10.1057/978-1-137-01943-1
Unstructured Citation
Noland J. and Phillips R. (2010). Stakeholder engagement, discourse ethics and strategic management. International Journal
of Management Reviews, 12(1), 39-49.
https://doi.org/10.1111/j.1468-2370.2009.00279.x
Unstructured Citation
Palmaccio M., Lardo A., Cuozzo B. and Lombardi R. (2017). Bookkeeping methods and accounting controls: Developments within
the Abbey of Montecassino from the 15th to the 17th century. Contabilità e Cultura Aziendale, 1, 7-27.
https://doi.org/10.3280/CCA2017-001002
Unstructured Citation
Pantano E., Priporas C.V., Viassone M. and Migliano G. (2019). Does the stakeholder engagement result in new drinks? Evidence
from family-owned SMEs. Journal of Business Research, 119, 185-194.
https://doi.org/10.1016/j.jbusres.2019.04.037
Unstructured Citation
Pellegrini M. (2015). Renovatio o Reformatio? Il cambiamento nella Chiesa alle soglie dell’età moderna (XV-XVI secolo). Atti della Giornata di Studio: Anno 1517. La divisione nella Chiesa e nell’ordine francescano, Firenze 25 ottobre 2014. Studi Francescani, 112(3-4), 301-333.
Unstructured Citation
Peterson D.S. (2001). La Chiesa e lo stato territoriale fiorentino. In: Zorzi A. and Connell W.J. (eds.). Lo stato territoriale fiorentino (secoli XIV-XV). Ricerche, linguaggi, confronti. Pisa, Pacini, 135-159.
Unstructured Citation
Phillips R., Freeman R.E. and Wicks A.C. (2003). What Stakeholder Theory is not. Business Ethics Quarterly, 13(4), 479-502.
https://doi.org/10.5840/beq200313434
Unstructured Citation
Phillips R.A., Barney J.B., Freeman R.E. and Harrison J. (2019). Stakeholder Theory. In: Harrison J.S., Barney J.B., Freeman
R.E. and Phillips R. (eds.). The Cambridge Handbook of Stakeholder Theory. Cambridge, Cambridge University Press, 3-18.
https://doi.org/10.1017/9781108123495.001
Unstructured Citation
Pierotti A. (1913). Un libro d’amministrazione del Convento della Verna (degli anni 1481-1518). La Verna. Contributi alla storia del santuario (studi e documenti), 156-174.
Unstructured Citation
Pinto G. and Tanzini L. (eds.) (2012). Poteri centrali e autonomie nella Toscana medievale e moderna. Atti del Convegno di studi, Firenze, 18-19 dicembre 2008. Firenze, Olschki.
Unstructured Citation
Pugliaro L.S. (1931). Il convento della Verna e il comune di Firenze. Firenze, Tipografia Barbera.
Unstructured Citation
Pulinari D. (1913). Cronache dei Frati Minori della Provincia di Toscana secondo l’autografo di Ognissanti (1581), edite da Mencherini S., Arezzo, Cooperativa Tipografica.
Unstructured Citation
Rocchi F. (2020). L’istituzione e i suoi stakeholder. In: Sibilio B. and Matacena
Unstructured Citation
A. (eds.). I musei ecclesiastici. Proposte di valorizzazione. Milano, FrancoAngeli, 98-124.
Unstructured Citation
Rocchi F. and Acerboni F. (2015). Declinazione operativa della mappatura degli stakeholder. In: Sibilio B. and Donato F. (eds.). Governare e gestire le aziende culturali. Milano, FrancoAngeli, 101-115.
Unstructured Citation
Rossi R. and Sangster A. (2023). Accounting and accountability practices in the obraje of San Ildefonso of Quito: An eighteenth
century productive proto-capitalist model. Accounting History, 28(1), 58-89.
https://doi.org/10.1177/10323732221105105
Unstructured Citation
Rusconi G. (2014). La teoria degli stakeholder come legame tra etica e business. Impresa Progetto, Electronic Journal of Management, 3, 1-28.
Unstructured Citation
Saba A. (1954). Storia della Chiesa. Dai pontefici di Avignone a Pio XII, Vol. 3.
Unstructured Citation
Terza ristampa riveduta. Torino, Unione tipografico-editrice torinese.
Unstructured Citation
Sachs S. and Kujala J. (2021) (forthcoming). Stakeholder Engagement in Management Studies: Current and Future Debates. In:
Oxford Encyclopedia of Business and Management. Oxford University Press.
https://doi.org/10.1093/acrefore/9780190224851.013.321
Unstructured Citation
Salvadori P. (2001). I fiorentini e i centri di potere. In: Zorzi A. and Connell W.J. (eds.). Lo stato territoriale fiorentino (secoli XIV-XV). Ricerche, linguaggi, confronti. Pisa, Pacini, 477-497.
Unstructured Citation
Salvestrini F. (2001). San Miniato al Tedesco. L’evoluzione del ceto dirigente e i rapporti col potere fiorentino negli anni della conquista (1370-ca. 1430). In: Zorzi A. and Connell W.J. (eds.). Lo stato territoriale fiorentino (secoli XIV-XV). Ricerche, linguaggi, confronti. Pisa, Pacini, 527-550.
Unstructured Citation
San Francesco d’Assisi, Regola Bollata. In: Fonti Francescane (1990). Padova, Edizioni Messaggero Padova, 123-130.
Unstructured Citation
Schoute M. and Budding T. (2017). Stakeholders’ Information Needs, Cost System Design, and Cost System Effectiveness in Dutch
Local Government. Financial Accountability & Management, 33(1), 77-101.
https://doi.org/10.1111/faam.12116
Unstructured Citation
Schwartz M.S. (2006). God as a Managerial Stakeholder?. Journal of Business Ethics, 66, 291-306.
https://doi.org/10.1007/s10551-005-5599-6
Unstructured Citation
Sensi M. (2000). Gli Osservanti alla Verna. In: Cacciotti A. (ed.). Itinerarium Montis Alvernae. Atti del Convegno di Studi Storici, La Verna, 5-8 maggio 1999. Studi Francescani, 97(3-4), 153-180.
Unstructured Citation
Servalli S. (2007). Il metodo e l’analisi sistemica nelle ricerche di Storia della Ragioneria. Contabilità e Cultura Aziendale, 7(2), 59-78.
Unstructured Citation
Signori S. and Rusconi G. (2009). Ethical thinking in traditional Italian Economia Aziendale and the stakeholder management
theory: The search for possible interactions. Journal of Business Ethics, 89, 303-318.
https://doi.org/10.1007/s10551-010-0391-7
Unstructured Citation
Stieb J.A. (2009). Assessing Freeman’s Stakeholder Theory. Journal of Business Ethics, 87, 401-414.
https://doi.org/10.1007/s10551-008-9928-4
Unstructured Citation
Stoppacci P. (2014). Manoscritti e libri da coro alla Verna tra i secoli XV e XVI. Nuove accessioni e dispersioni. In: Baldini N. (ed.). Altro monte non ha più santo il mondo. Storia, architettura ed arte alla Verna fra il XV ed il XVI secolo. Firenze, Edizioni Studi Francescani, 201-219.
Unstructured Citation
Stoppacci P. (ed.) (2015). Due libri di entrata e uscita del Convento della Verna. Firenze, Edizioni Studi Francescani.
Unstructured Citation
Tantalo C. and Priem R.L. (2014). Value Creation Through Stakeholder Synergy. Strategic Management Journal.
https://doi.org/10.1002/smj.2337
Unstructured Citation
Tanzini L. (2012). La Verna e i poteri pubblici cittadini dal primo Trecento al primo Quattrocento. In: Baldini N. (ed.). Altro monte non ha più santo il mondo. Storia, architettura ed arte alla Verna dalle origini al primo Quattrocento. Firenze, Edizioni Studi Francescani, 221-239.
Unstructured Citation
Torre A. (2001). Clientelismo: idioma politico e società locali. In: Zorzi A. and Connell W.J. (eds.). Lo stato territoriale fiorentino (secoli XIV-XV). Ricerche, linguaggi, confronti. Pisa, Pacini, 519-524.
Unstructured Citation
Weitzner D. and Deutsch Y. (2023). Harm Reduction, Solidarity, and Social Mobility as Target Functions: A Rortian Approach
to Stakeholder Theory. Journal of Business Ethics, 186, 479-492.
https://doi.org/10.1007/s10551-022-05248-1
Unstructured Citation
Westermann-Behaylo M.K., Van Buren III H.J. and Berman S.L. (2016). Stakeholder Capability Enhancement as a Path to Promote
Human Dignity and Cooperative Advantage. Business Ethics Quarterly, 26(4), 529-555.
https://doi.org/10.1017/beq.2016.46
Unstructured Citation
Yin R.K. (2003). Case study research: design and methods. California, Sage. Zorzi A. (2001). La formazione e il governo del dominio territoriale fiorentino:
Unstructured Citation
pratiche, uffici, “costituzione materiale. In: Zorzi A. and Connell W.J. (eds.). Lo stato territoriale fiorentino (secoli XIV-XV). Ricerche, linguaggi, confronti. Pisa, Pacini, 189-221.