Rethinking the Sacred and Secular Divide. Accounting and Accountability Practices in the Diocese of Ferrara (1431-1457)

Purpose – Informed by the work of Laughlin and Booth, the paper analyses the role of accounting and accountability practices within the 15th century Roman Catholic Church, more specifically within the Diocese of Ferrara (northern Italy), in order to determine the presence of a sacred-secular dichotomy. Pope Eugenius IV had embarked upon a comprehensive reform of the Church to counter the spreading moral corruption within the clergy and the subsequent disaffection with the Church by many believers. The reforms were notable not only for the Pope’s determination to restore the moral authority and power of the Church but for the essential contributions of ‘profane’ financial and accounting practices to the success of the reforms.
Design/methodology/approach – Original 15th century Latin documents and account books of the Diocese of Ferrara are used to highlight the link between the new sacred values imposed by Pope Eugenius IV’s reforms and accounting and accountability practices.
Findings – The documents reveal that secular accounting and accountability practices were not regarded as necessarily antithetical to religious values, as would be expected by Laughlin and Booth. Instead, they were seen to assume a role which was complementary to the Church’s religious mission. Indeed, they were essential to its sacred mission during a period in which the Pope sought to arrest the moral decay of the clergy and reinstate the Church’s authority. Research implications/limitations – The paper shows that the sacred-secular dichotomy cannot be considered as a priori valid in space and time. There is also scope for examining other Italian dioceses where there was little evidence of Pope Eugenius’ reforms.
Originality/value – The paper presents a critique of the sacred-secular divide paradigm by considering an under-researched period and a non Anglo-Saxon context.

La contabilità come mezzo per diffondere i valori religiosi. Il caso della diocesi di Ferrara del XV secolo.

Il tema del ruolo della contabilità nella Chiesa, con particolare riferimento al legame esistente tra contabilità e valori religiosi, non appare ad oggi sufficientemente studiato, soprattutto se si considera l’importanza economica e sociale di tale istituzione nel passato e nel presente. Il lavoro intende contribuire a tale indagine analizzando la realtà della Diocesi di Ferrara del XV secolo. Il Quattrocento rappresenta per la Chiesa italiana un’epoca di grande importanza, in quanto caratterizzato da un tentativo di riforma promosso da Papa Eugenio IV, volto a combattere la dilagante corruzione morale all’interno del clero e a riportare quest’ultimo alla sua funzione pastorale. L’appello pontificio venne accolto con particolare attenzione da due vescovi ferraresi, Giovanni Tavelli da Tossignano e Francesco Dal Legname, che attraverso le loro visite pastorali cercarono di divulgare i valori della riforma nella propria Diocesi. La promozione della nuova moralità, nell’esperienza ferrarese, era basata anche sulla diffusione degli strumenti contabili, mezzo essenziale per mettere in luce l’operato dei diversi membri del clero ed in particolare l’utilizzo da parte loro dei beni della Chiesa. Attraverso lo studio di documenti originali del XV secolo, scritti in lingua latina, il contributo si propone di mettere in luce come la contabilità possa assumere un ruolo complementare alla promozione dei valori religiosi.

Opening the Frontier: The Gubbio-Perugia Frontier in the Course of History.

The frontier between Gubbio (ancient Umbria) and Perugia (ancient Etruria), in the northeast part of the modern region of Umbria, was founded in the late sixth century BC. The frontier endured in different forms, most notably in the late antique and medieval periods, as well as fleetingly in 1944, and is fossilized today in the local government boundaries. Archaeological, documentary and
philological evidence are brought together to investigate different scales of time that vary from millennia to single days in the representation of a frontier that captured a watershed of geological origins. The foundation of the frontier appears to have been a product of the active agency of the Etruscans, who projected new settlements across the Tiber in the course of the sixth century BC,
protected at the outer limit of their territory by the naturally defended farmstead of Col di Marzo. The immediate environs of the ancient abbey of Montelabate have been studied intensively by targeted, systematic and geophysical survey in conjunction with excavation, work that is still in progress. An overview of the development of the frontier is presented here, employing the data currently available.

La governance degli enti locali sulle aziende di gestione dei servizi pubblici. Strumenti di programmazione e controllo in ottica di gruppo

Lo scopo del presente lavoro è delineare un nuovo modello inerente l'organizzazione, i processi e gli strumenti di programmazione e controllo a supporto della governance degli enti locali sulle loro aziende di gestione dei servizi pubblici, con particolare attenzione per la variabile strumentale. E' stata adottata una metodologia mista, deduttivo-induttiva. Nella fase deduttiva è stata analizzata la normativa italiana nonché la dottrina economico aziendale nazionale ed internazionale in tema di gestione dei servizi pubblici locali: in tal modo è stato estrapolato un modello normativo-dottrinale inerente l'organizzazione, i processi e gli strumenti di programmazione e controllo a supporto della governance degli enti locali sulle loro aziende di gestione dei servizi pubblici. Nella fase induttiva è stata realizzata un'indagine empirica che ha coinvolto i comuni capoluogo di Emilia-Romagna e Toscana, in modo tale da testare il livello di utilizzo del modello normativo-dottrinale precedentemente estrapolato Nella fase di feedback sono stati delineati i punti di forza e di debolezza del succitato modello emergenti dalla ricerca. Si è così cercato di proporre un nuovo modello, con particolare attenzione per la variabile strumentale, in grado di porre rimedio ai punti di debolezza e di potenziare i punti di forza del modello normativo-dottrinale.

Optimisation of Environment-friendly SCFRC mixes use in precast Concrete Industry

The concept of green concrete has been progressively introduced in concrete technology. At the same time, new generations of superplasticisers have become widely available and self-compacting concrete is being increasingly implemented. The aim of this research is to study the impact that different sustainable materials have on both fresh and hardened properties of Self-Compacting Fibre Reinforced Concrete (SCFRC) in order to implement their use in a precast concrete company. Different combinations of cement, mineral additions (active and inert), polypropylene fibres, superplasticisers, and aggregates have been considered. Fresh state performance has been assessed by means of: slump flow test, V-funnel, and J-ring. Concrete compressive strength values at different ages have been retained as representative of the material's performance in its hardened state. All these properties have been correlated with SCFRC proportioning parameters. The importance of interactions between mineral additions and between these and superplasticiser is emphasised, as well as the different consequences of using powders as cement replacement or as mineral additions.

Optimisation of Environment-friendly SCFRC mixes use in precast Concrete Industry (PDF Download Available). Available from: http://www.researchgate.net/publication/263304799_Optimisation_of_Environment-friendly_SCFRC_mixes_use_in_precast_Concrete_Industry [accessed Jun 5, 2015].

Compability of Superplasticizers with Cementitious Materials

No abstract available

Performance of sustainable SCC mixes with mineral additions for use in precast concrete industry

The aim of this research was to study the impact that different mineral powders have on the properties of self-compacting concrete (SCC) in order to obtain relations that make it possible to optimize their dosages for being used in precast concrete applications. Different combinations and contents of cement, mineral additions (active and inert), superplasticizers, and aggregates are considered. A new approach for determining the saturation point of superplasticizers is introduced. The fresh state performance was assessed by means of the following tests: slump flow, V-funnel, and J-ring. Concrete compressive strength values at different ages up to 56 days have been retained as representative of the materials’ performance in its hardened state. All these properties have been correlated with SCC proportioning. As a result, a number of recommendations for the precast concrete industry arise to design more stable SCC mixes with a reduced carbon footprint.