Advanced search
Publication Cover
Accounting History Review Volume 33, 2023 - Issue 2-3
Submit an article Journal homepage
366
Views
0
CrossRef citations to date
0
Altmetric
Articles

Social and moral accountability in action: the religious roots of corporate social responsibility in an Italian entrepreneurial family (1900–1950)

Arianna Lazzinia Department of Communication and Economics, University of Modena and Reggio Emilia, Reggio Emilia, Italy
,
Simone Lazzinib Department of Economics and Management, University of Pisa, Pisa, Italy
&
Federica Balluchic Department of Economics and Management, University of Parma, Parma, ItalyCorrespondence[email protected]
Pages 103-133 | Received 05 Apr 2022, Accepted 09 Jun 2023, Published online: 06 Jul 2023

References

Primary sources

  • Annual reports 1900–1920 Stabilimento Ceramico Ellena, at the Historical Archive of Chamber of Commerce in Genoa.
  • Annual reports 1920–1940 Ceramica Ligure, at the Historical Archive of Chamber of Commerce in Genoa.
  • Annual reports 1941–1950 Ceramica Ligure Vaccari, at the Historical Archive of Chamber of Commerce in Genoa.
  • Ceramica Ligure Vaccari, Statute. 1957. Luciano Costa Collection, Archive ‘For a history of work in Val di Magra’ at the Historical Archive of the municipality of Santo Stefano of Magra (La Spezia).
  • L’economista gazzetta settimanale di scienza economica, finanza, commercio, banchi, ferrovie e degli interessi privati. 1900. La Spezia, IT: Tipografia Bencini.
  • Libro matricola 1900–1917, Management Archive of Ceramica Vaccari at the Historical Archive of the Municipality of Santo Stefano of Magra (La Spezia).
  • Minutes, Board of directors and auditors, 1900–1950, at the Historical Archive of Chamber of Commerce in Genoa.
  • Nota per iscrizione legale all’ufficio ipoteche 31/03/1893, Vol. 370 n. 194 in Fondo tribunale civile e penale della Spezia giudizi di gradazione sub aste, vendite giudiziarie 1831–1993, Busta LIV fasc. 667 at the State Archive of La Spezia.
  • Società anonima Stabilimento Ceramico Ellena, Ponzano Magra: General Catalogue Year 1914 Management Archive of Ceramica Vaccari at the Historical Archive of the Municipality of Santo Stefano of Magra (La Spezia)
  • Vaccari, E. 1956. Gres ceramico. Pavimenti e rivestimenti. Genova: Facoltà di Ingegneria. Unpublished diss., La Spezia: Archive of Ceramica Vaccari at the Historical Archive of the Municipality of Santo Stefano of Magra.

Secondary sources

  • Abela, A. V. 2001. “Profit and More: Catholic Social Teaching and the Purpose of the Firm.” Journal of Business Ethics 31: 107–116.
  • Acs, Z. J., and L. P. Dana. 2001. “Contrasting Two Models of Wealth Redistribution.” Small Business Economics 16: 63–74.
  • Angelidis, J., and N. Ibrahim. 2004. “An Exploratory Study of the Impact of Degree of Religiousness Upon an Individual’s Corporate Social Responsiveness Orientation.” Journal of Business Ethics 51: 119–128.
  • Baker, C. R. 2006. “Towards a Genealogy of Wealth Through an Analysis of Biblical Discourses.” Accounting History 11 (2): 151–171.
  • Barlev, B. 2006. “A Biblical Statement of Accountability.” Accounting History 11: 173–197.
  • Barry, D., and M. Elmes. 1997. “Strategy Retold: Toward a Narrative View of Strategic Discourse.” The Academy of Management Review 22: 429–452.
  • Barucci, P., and A. Magliulo. 1996. L’Insegnamento Economico e Sociale della Chiesa (1891–1991). Milano: Mondadori.
  • Bovens, M. 2007. “Analysing and Assessing Accountability: A Conceptual Framework.” European Law Journal 13: 447–468.
  • Bowen, H. R. 1953. Social Responsibilities of the Businessman. New York: Harper & Row.
  • Brammer, S., G. Williams, and J. Zinkin. 2007. “Religion and Attitudes to Corporate Social Responsibility in a Large Cross–Country Sample.” Journal of Business Ethics 71: 229–243.
  • Calkins, M. S. 2000. “Recovering Religion’s Prophetic Voice for Business Ethics.” Journal of Business Ethics 23: 339–352.
  • Carmona, S., and M. Ezzamel. 2006. “Accounting and Religion: A Historical Perspective.” Accounting History 11: 117–127.
  • Carney, F. S. 1973. “Accountability in Christian Morality.” The Journal of Religion 53: 309–329.
  • Carroll, A. B. 1999. “Corporate Social Responsibility: Evolution of a Definitional Construct.” Business & Society 38: 268–295.
  • Carroll, A. B., and K. M. Shabana. 2010. “The Business Case for Corporate Social Responsibility: A Review of Concepts Research and Practice.” International Journal of Management Reviews 12: 85–105.
  • Castronovo, V. 1995. Storia Economica d’Italia. Dall’Ottocento ai Giorni Nostri. Torino: Einaudi.
  • Cipriani, R. 1983. “Religione e politica. Il caso italiano: la religione diffusa.” Studi di Sociologia Luglio-Settembre, Anno 21 (Fasc. 3): 245–271.
  • Coffey, R. E., C. W. Cook, and P. L. Hunsaker. 1994. Management and Organizational Behavior. Homewood: Irwin Professional.
  • Costa, E., and T. Ramus. 2011. “The Italian Economia Aziendale and Catholic Social Teaching: How to Apply the Common Good Principle at the Managerial Level.” Journal of Business Ethics 106: 103–116.
  • Cremers, M. 2017. “What Corporate Governance Can Learn from Catholic Social Teaching.” Journal of Business Ethics 145: 711–724.
  • Curli, B. 1997. “Ricostruzione e sviluppo. La Banca mondiale e l’economia italiana 1947–51.” Archivi e Imprese 15: 33–71.
  • Cutullè, A. 2013. Ceramica Ligure Vaccari. Storia Archivio Produzione. Genova: Sagep.
  • Dana, L. P. 2010. Entrepreneurship and Religion. Cheltenham: Edward Elgar Publishing.
  • Davis, K. 1960. “Can Business Afford to Ignore Social Responsibilities?” California Management Review 2: 70–76.
  • Del Monaco, A. 2016. “La città sociale italiana: la ricerca di un modello. Il Villaggio Leumann di Pietro Fenoglio, Valdagno di Francesco Bonfanti, Torviscosa di Giuseppe de Min, Pujiang di Vittorio Gregotti.” In The Architecture of the Foundation Cities – 2, edited by V. Quilici. Roma: Nuova Cultura.
  • DiMaggio, P. J., and W. W. Powell. 1983. “The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields.” American Sociological Review 48: 147–160.
  • Dodd, S. D., and G. Gotsis. 2007. “The Interrelationships Between Entrepreneurship and Religion.” The International Journal of Entrepreneurship and Innovation 8: 93–104.
  • Durkheim, E. (W.S.F. Pickering ed.). 2011. Durkheim on Religion: A Selection of Readings with Bibliographies and Introductory Remarks. Cambridge, GB: James Clarke & Company.
  • Dyer, T. 1978. “Institutional Research and Institutional History.” Research in Higher Education 8: 283–286.
  • Ebrahim, A. 2003. “Accountability in Practice: Mechanisms for NGO’s.” World Development 31 (5): 813–829.
  • Epstein, E. M. 2002. “Religion and Business–The Critical Role of Religious Traditions in Management Education.” Journal of Business Ethics 38: 91–96.
  • Falchero, M. 1990. La Banca Italiana di Sconto. Sette Anni di Guerra. Bologna: Franco Angeli.
  • Freeman, R. E. 1984. Strategic Management: A Stakeholder Approach. Boston: Pitman.
  • Friedman, A. L., and S. Miles. 2002. “Developing Stakeholder Theory.” Journal of Management Studies 39: 1–21.
  • Garfagnini, E. 1988. La Parrocchia di Ponzano Ceramica. Sarzana: S Grafiche lunensi.
  • Garner, J. 1992. The Company Towns: Architecture and Society in the Early Industrial Age. Oxford: University Press.
  • Giannessi, E. 1979. Appunti di Economia Aziendale. Pisa: Pacini Editore.
  • Giannoni, M. 1995. La Fornace di Ponzano. L’Argilla il Lavoro il Paese. Sarzana (La Spezia): Edizioni della Luna.
  • Gibbons, M., C. Limoges, H. Nowotny, S. Schwartzman, P. Scott, and M. Trow. 1994. The New Production of Knowledge: The Dynamics of Science and Research in Contemporary Societies. London: Sage.
  • Gregory XVI. 1832. “Mirari Vos: On Liberalism and Religious Indifferentism.” In Bullarii Romani Continuatio, Tomus XIX, Roma, 1857: 126–132.
  • Greif, A. 1998. “Historical and Comparative Institutional Analysis.” The American Economic Review 88: 80–84.
  • Guiso, L., P. Sapienza, and L. Zingales. 2003. “People’s Opium? Religion and Economic Attitudes.” Journal of Monetary Economics 50: 225–282.
  • Guitián, G. 2015. “Service as a Bridge Between Ethical Principles and Business Practice: A Catholic Social Teaching Perspective.” Journal of Business Ethics 128: 59–72.
  • Hopwood, A. G. 1978. “Accounting Research and the World of Action.” Accounting, Organizations and Society 3: 93–95.
  • Hopwood, A. G. 1983. “On Trying to Study Accounting in the Contexts in Which It Operates.” Accounting, Organizations and Society 8: 287–305.
  • Hopwood, A. G., and P. Miller. 1994. Accounting as Social and Institutional Practice. Cambridge: Cambridge University Press.
  • Ioannes Paulus II. 1981. Udienza generale 13th May. Roma: Libreria Editrice Vaticana.
  • Ioannes Paulus II. 1987. Sollicitudo Rei Socialis. Roma: Libreria Editrice Vaticana.
  • Jawahar, I. M., and G. L. McLaughlin. 2001. “Toward a Descriptive Stakeholder Theory: An Organizational Life Cycle Approach.” The Academy of Management Review 26: 397–414.
  • Jayasinghe, K., and T. Soobaroyen. 2009. “Religious “Spirit” and Peoples’ Perceptions of Accountability in Hindu and Buddhist Religious Organizations.” Accounting, Auditing & Accountability Journal 22: 997–1028.
  • Jenkins, P. 2002. The Next Christendom. Oxford: Oxford University Press.
  • Jennings, P. D., and P. A. Zandbergen. 1995. “Ecologically Sustainable Organizations: An Institutional Approach.” The Academy of Management Review 20: 1015–1052.
  • Jones, T. M. 1991. “Ethical Decision Making by Individuals in Organizations: An Issue-Contingent Model.” The Academy of Management Review 16: 366–395.
  • Joyner, B. E., and D. Payne. 2002. “Evolution and Implementation: A Study of Values Business Ethics and Corporate Social Responsibility.” Journal of Business Ethics 41: 297–311.
  • Kant, E. 1979. Critica della Ragion Pura (1781). Bari: Laterza.
  • Kippenberg, H. 2002. Discovering Religious History in the Modern Age. Princeton, NJ: Princeton University Press.
  • Klein, R., and P. Day. 1987. Accountabilities: Five Public Services. London: Tavistock.
  • Kohls, J., and S. L. Christensen. 2002. “The Business Responsibility for Wealth Distribution in a Globalized Political-Economy: Merging Moral Economics and Catholic Social Teaching.” Journal of Business Ethics 35: 223–234.
  • Leo XIII. 1891. Rerum Novarum on Labour Condition. https://www.vatican.va/content/leo-xiii/it/encyclicals/documents/hf_l-xiii_enc_15051891_rerum-novarum.html
  • Llewellyn, S. 1999. “Narratives in Accounting and Management Research.” Accounting, Auditing & Accountability Journal 12: 220–237.
  • Llewellyn, S., and M. J. Milne. 2007. “Accounting as Codified Discourse.” Accounting, Auditing & Accountability Journal 20: 805–824.
  • Lughini, G. 1981. Scelte Politiche e Teorie Economiche in Italia 1945–1978. Torino: Einaudi.
  • Margiotta Broglio, F. 1966. Italia e Santa Sede dalla Grande Guerra alla conciliazione: aspetti politici e giuridici. Bari: Laterza.
  • Masiero, E. 2020. “Accountability by the Accountable Self: The Case of Leone Wollemborg.” Accounting History 25: 109–133.
  • Matten, D., and J. Moon. 2008. ““Implicit” and “Explicit” CSR: A Conceptual Framework for a Comparative Understanding of Corporate Social Responsibility.” Academy of Management Review 33: 404–424.
  • Mattessich, R. 1962. “Budgeting in the Computer Age.” Budgeting 12: 29–32.
  • McKernan, J. F., and K. Kosmala MacLullich. 2004. “Accounting Love and Justice.” Accounting, Auditing & Accountability Journal 17: 327–360.
  • McNichols, C. W., and T. W. Zimmerer. 1985. “Situational Ethics: An Empirical Study of Differentiators of Student Attitudes.” Journal of Business Ethics 4: 175–180.
  • McPhail, K., T. Gorringe, and R. Gray. 2004. “Accounting and Theology an Introduction: Initiating a Dialogue Between Immediacy and Eternity.” Accounting, Auditing & Accountability Journal 17: 320–326.
  • McWatters, C. S. 2017. “Historians But Not Necessarily So.” Accounting History Review 27 (3): 219–222.
  • Melé, D. 2009. “Integrating Personalism into Virtue–Based Business Ethics: The Personalist and the Common Good Principles.” Journal of Business Ethics 88: 227–244.
  • Meyer, J. W., and B. Rowan. 1977. “Institutionalized Organizations: Formal Structure as Myth and Ceremony.” American Journal of Sociology 83: 340–363.
  • Mook, L., M. Rajcsanyi-Monar, J. C. Cordery, G. Nowland-Foreman, D. H. Smith, and L. Wellens. 2016. “Accountability and Social Accounting in Associations.” In The Palgrave Handbook of Volunteering, Civic Participation, and Nonprofit Associations, edited by David Horton Smith, Robert A. Stebbins, and Jurgen Grotz, 1045–1059. New York: Springer.
  • Musselli, L. 2011. “Concordati: vicende dei rapporti tra Stato e Chiesa nei centocinquant’anni di unità nazionale.” Il Politico 76 (3): 165–182.
  • Mutti, A., and P. Segatti. 1977. La Borghesia di Stato. Struttura e Funzioni dell’Impresa Pubblica in Italia. Milano: Mazzotta.
  • Naughton, M. J., and J. R. Cornwall. 2006. “The Virtue of Courage in Entrepreneurship: Engaging the Catholic Social Tradition and the Life-Cycle of the Business” Business Ethics Quarterly 16: 69–93.
  • Oakes, L. S., and J. J. Young. 2008. “Accountability Re-Examined: Evidence from Hull House” Accounting, Auditing & Accountability Journal 21: 765–790.
  • Parker, L. D. 2014. “Corporate Social Accountability Through Action: Contemporary Insights from British Industrial Pioneers.” Accounting, Organizations and Society 39: 632–659.
  • Pasetti, G. 1950. Realizzazioni Sociali in Liguria. Opera Sociale “Ceramica Ligure Vaccari” di Ponzano Magra. Genova: Unione Cristiana Imprenditori Dirigenti Gruppo Ligure.
  • Patmore, G., and M. Westcott. 2020. “Interdisciplinary Historical Studies” Accounting History Review 30 (1): 1–6.
  • Petri, R. 2002. Storia Economica d’Italia. Dalla Grande Guerra al Miracolo Economico (1918–1963). Bologna: Il Mulino.
  • Pietra, G. 2017. La Ceramica di Ponzano da Insediamento Industriale a Polo Artigianale–Culturale. La Spezia: Accademia Lunigianese di Scienze.
  • Piola, A. 1969. La questione romana nella storia e nel diritto. Da Ca vour al Trattato del Luterano. Milano: Giuffrè.
  • Pollard, S. 1964. “The Factory Village in the Industrial Revolution.” The English Historical Review 79: 513–531.
  • Pius, IX. 1864. “Quanta cura.” https://www.vatican.va/content/pius-ix/la/documents/encyclica-quanta-cura-8-decembris-1864.html
  • Porter, D. H. 1981. The Emergence of the Past. Chicago, IL: The University of Chicago Press.
  • Putnam, H. 2004. Ethics Without Ontology. Cambridge, MA: Harvard University Press.
  • Roberts, J. 1996. “From Discipline to Dialogue: Individualizing and Socializing Forms of Accountability.” In Accountability: Power, Ethos and the Technologies of Managing, edited by R. Munro and J. Mouritsen, 40–61. London: International Thomson Business Press.
  • Roberts, J., and R. Scapens. 1985. “Accounting Systems and Systems of Accountability—Understanding Accounting Practices in their Organisational Contexts.” Accounting, Organizations and Society 10: 443–456.
  • Robson, K. 1992. “Accounting Numbers as “Inscription”: Action at a Distance and the Development of Accounting.” Accounting, Organizations and Society 17: 685–708.
  • Rousseau, J. J. 1979. Emile or on Education. New York: Basic Books.
  • Saraceno, P. 1978. “Nuovi Assetti Introdotti nel Nostro Sistema Economico dalle Misure Richieste dalla Grande Crisi”, 1929–35.” In Industria e banca nella grande crisi 1929–1934, edited by G. Toniolo, 15–17. Milano: Etas Libri.
  • Schweiker, W. 1993. “Accounting for Ourselves: Accounting Practice and the Discourse of Ethics.” Accounting, Organizations and Society 18: 231–252.
  • Scott, W. R. 2007. Institutions and Organizations: Ideas and Interests. Stanford University, CA: Sage Publications.
  • Sharfman, M. P., T. S. Pinkston, and T. D. Sigerstad. 2000. “The Effects of Managerial Values on Social Issues Evaluation: An Empirical Examination.” Business & Society 39: 144–182.
  • Simons, R. 1994. Levers of Control: How Managers Use Innovative Control Systems to Drive Strategic Renewal. Cambridge, MA: Harvard Business Press.
  • Sinclair, A. 1995. “The Chameleon of Accountability: Forms and Discourses.” Accounting, Organizations and Society 20: 219–237.
  • Sison, A. J., I. Ferrero, and G. Guitián. 2016. “Human Dignity and the Dignity of Work: Insights from Catholic Social Teaching.” Business Ethics Quarterly 26: 503–528.
  • Toniolo, G. 1980. Storia Economica dell’Italia Fascista. Bari: Laterza.
  • Toniolo, G. 2002. Storia Economica dell’Italia Liberale 1850–1918. Bologna: Il Mulino.
  • Tracey, P. 2012. “Religion and Organization: A Critical Review of Current Trends and Future Directions.” Academy of Management Annals 6: 87–134.
  • Turner, S. 2017. “Knowledge Formations: An Analytic Framework.” In The Oxford Handbook of Interdisciplinarity, edited by R. Froderman, 9–20. 2nd ed. Oxford: Oxford University Press.
  • Votaw, D. 1972. “Genius Becomes Rare: A Comment on the Doctrine of Social Responsibility Pt. I” California Management Review 15: 25–31.
  • Weber, M. 2002. Sociologia della Religione. L'Etica Economica delle Religioni Universali. Confucianesimo e taoismo. 2 vols. Torino: Einaudi.
  • Willmott, H. 1996. “Thinking Accountability: Accounting for the Disciplined Production of Self.” In Accountability: Power, Ethos and the Techonologies of Managing, edited by R. Munro and J. Mouritsen, 23–39. West Java: ITB Press.
  • Zamagni, V. 1983. “Le alterazioni nella distribuzione del reddito in Italia nell’immediato dopo–guerra (1919–1922).” In La transizione dall’economica di Guerra all’economia di pace in Italia e in Germania dopo la Prima guerra mondiale, edited by P. Hertner and G. Mori, 509–532. Bologna: Il Mulino.
  • Zigarelli, M. A. 1993. “Catholic Social Teaching and the Employment Relationship: A Model for Managing Human Resources in Accordance with Vatican Doctrine.” Journal of Business Ethics 12: 75–82.

Reprints and Corporate Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

To request a reprint or corporate permissions for this article, please click on the relevant link below:

Order Reprints Request Corporate Permissions

Academic Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

Obtain permissions instantly via Rightslink by clicking on the button below:

Request Academic Permissions

If you are unable to obtain permissions via Rightslink, please complete and submit this Permissions form. For more information, please visit our Permissions help page.

Related research

People also read lists articles that other readers of this article have read.

Recommended articles lists articles that we recommend and is powered by our AI driven recommendation engine.

Cited by lists all citing articles based on Crossref citations.
Articles with the Crossref icon will open in a new tab.