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The task is to report what with more details was exposed in one of the author's recently published works, and consist in trying to develop a new approach to psychotherapy.

The method of this research is to employ Gregory Bateson's epistemological models to acquire new ideas to think and practise psychotherapy.

In the course of the work it was found that, in a Batesonian perspective, psychotherapy can be considered, at the same time, ethical and aesthetic: ethical because one type of the therapist's action is founded on a conscious purpose; aesthetic because another type of the therapist's action is “spontaneous”.

The practical implication of these reflections consist in the use of the Batesonian method of double description in psychotherapy.

The original value of the paper is that the ethical nature of Batesonian psychotherapy imposes two different types of responsibility on the therapist: the first concerns the actions he takes based on the extrovert purpose and the second concerns his actions with regard to the introvert purpose, which creates the conditions for the flow of “spontaneous” action.

This paper aims to investigate the link between accounting, religion and art to understand the managerial approach of the Confraternity of Corpus Domini of Urbino and the phenomenon of art commissioning between 1465 and 1513.

This study is based on the interpretive historical method used to understand, through accounting, the managerial role of confraternities within the economic activity of art commissioning. To this purpose, the present analysis is based on a primary source, represented by the book of revenues and expenses, named B1 (1465–1513).

The analysis has provided evidence of the role of Urbino’s Confraternity in supporting art commissioning and its capacity to invest significant resources in favor of the social, religious and institutional environment of the time. Results show the connection between Urbino’s Confraternity and painters based on their commissioning agreements, the relation between painters and the Ducal Court and, finally, the role of the Duke of Urbino in funding the Confraternity’s initiatives for painters. Thus, this study highlights the major role played by Urbino’s Confraternity in art commissioning, an instrumental part of the Confraternity’s mission.

This paper presents a unique case study that brings out the managerial approach in art commissioning through accounting documents which make activities and links visible.

The twofold aim of this theory-building article is to raise questions about the ability of queer cinema to transform market culture and ideologies around gender and sexuality. First, the authors examine how the very capitalization of queer signifiers may compromise the dominant order from within. Second, the authors address how brands possibly can draw on these signifiers to project authenticity.

Through visual methods of film criticism and the semiotic analysis of three films (Moonlight, Call Me By Your Name and Portrait of a Lady on Fire), the authors outline some profound narrative tensions addressed by movie makers seeking to give an authentic voice to queer lives.

Brands can tap into these narrative attempts at “seeing the invisible” to signify authenticity. False sublation, i.e. the “catch-22” of commodifying the queer imaginaries one seeks to represent, follows from a Marcusean analysis.

In more practical terms, “seeing the invisible” is proposed as a cultural branding technique. To be felicitous, one has to circumvent three narrative traditions: pathologization, rationalization and trivialization.

In contrast to Marcuse's pessimist view emphasizing its affirmative aspects, the authors conclude that such commodification in the long term may have transformative effects on the dominant ideology. This is because even if something is banished to the realm of imagination, e.g. through aesthetic semblance, it can still be enacted in real life.

Considerando da un punto di vista generale e comparativo la importanza e gli sviluppi delle varie località d'interesse turistico, si osserva che quasi dovunque la esistenza di un centro noto e attrezzato, specie quando non si tratti di una località con attrattive qualitativamente limitate (climatica, termale, ecc.), polarizza in una intera zona l'afflusso e la permanenza dei visitatori, e fa si che le altre località minori, se pur dotate di singolari caratteristiche, finiscono per gravitare nella sua orbita, vivendo di luce riflessa, e costituendo, turisticamente parlando, soltanto l'obiettivo e la meta di escursioni e gite o brevissime permanenze; senza acquisire quindi quella necessaria attrezzatura ricettiva che è condizione essenziale per soggiorni più o meno prolungati, apportatori di un adeguato afflusso di mezzi e di attività.

The purpose of this paper is to present and validate a large-scale methodology for risk assessment and management in cultural heritage sites, taking into account their specific tangible or intangible values. Emphasis is given to historic centres that are key resources in building resilience to disasters but are also highly vulnerable due to several factors, such as the characteristics of the built environment, the community and social life, the lack of risk awareness and maintenance and finally the poor regulatory framework for their management and valorisation.

The multi-step procedure starts from the assessment of the attributes of cultural heritage in order to identify priorities and address the analysis. Then, it evaluates the primary and secondary hazards in the area, the vulnerabilities and threats of the site and the impacts of the chain of events. Finally, it allows for calibrating a site-specific set of mitigation, preparedness, response and recovery measures.

The application to two case studies in the Italian peninsula, the historic centres of San Gimignano and Reggio Calabria, allows for identifying research gaps and practical opportunities towards the adoption of common guidelines for the selection of safety measures.

By providing a qualitative assessment of risks, the research points out the potentialities of the methodology in the disaster risk management of cultural heritage due to its capacity to be comprehensive and inclusive towards disciplines and professionals.

This paper aims to identify and elucidate the culinary territorial (regional) characteristics that may support the development of stakeholder relations with and perceptions of a territorial system. It further focuses on these support interactions between destination managers and stakeholders and how online technology can transform them into a word-of-mouth source.

The authors present a theoretical framework, stemming from a case study of a tour operator and its technological (social media, etc.) dynamics on the relational aspects between destination management and stakeholders. Through a combination of qualitative tools and secondary data analysis, this paper analyzes the interrelationships of authenticity and place-as-brand concept, considered as the set of human characteristics associated with a brand in a “living like” travel experience.

Culinary tourism is seen as a relevant and significant factor in facilitating interaction between the destination community and its stakeholders, and a meaningful element, which when technologically communicated and enhanced, strengthens both the perception and the brand image of a destination.

Such new technology-enhanced insights into tourists’ experience could be exploited to plan and implement destination management and development strategies in a way that would be expected, accepted and welcomed by stakeholders, including tourists themselves. In this context, this paper presents and prescribes the role of culinary characteristics and stakeholder relationship management to develop new culinary business models and different destination community approaches toward practical implementation at both the individual (business) and the collective (authorities) levels.

The proposed framework fills the gap in the role of culinary tourism resources particularly in those areas where food has no viable certification even if it essentially constitutes a manifestation of traditions.

The study investigates the use of early forms of environmental accounting in the implementation of environmental strategies in the Grand Duchy of Tuscany between the 16th and 17th centuries.

The study adopts the Foucauldian concept of raison d’État to shed light on the ways in which environmental accounting practices were used by Tuscan Grand Dukes to form a detailed knowledge of the territory to be governed and act accordingly.

Financial and non-financial information relating to environmental issues enabled the Grand Dukes to “visualise” the territory to be managed as an enclosed disciplinary space whereby the conduct of people living therein could be decisively influenced. Accounting practices as a tool for the implementation of environmental strategies did not merely aim to protect the environment but were a means to reinforce the power of the State.

The paper can inform future works that investigate the ways in which environmental policies and accounting are used to pursue far-reaching governmental goals. It encourages scholars to examine further the origins of environmental accounting and its early forms.

The study documents how environmental strategies and the related use of accounting can have a significant influence on how individuals are allowed to conduct themselves. It also shows that environmental accounting practices can be an important tool in a State’s machinery of power.

The study offers a novel perspective on the use of environmental accounting information as a tool in the exercise of State power. It explores explicitly the interrelations between accounting, sustainability and power. It also adds new evidence to historical research that has engaged with early forms of environmental accounting.

The study investigates the use of accounting information in the form of a confession as a tool for telling the truth about oneself and reinforcing power relations in the context of the Roman Inquisition.

The study adopts Foucault's understanding of pastoral power, confession and truth-telling to analyse the accounting practices of the Tribunal of the Inquisition in the 16th century Dukedom of Ferrara.

Detailed accounting books were not simply a means for pursuing an efficient use of resources, but a tool to force the Inquisitor to open his conscience and provide an account of his actions to his superiors. Accounting practices were an identifying and subjectifying practice which helped the Inquisitor to shape his Christian identity and internalise self-discipline. This in turn reinforced the centralisation of the power of the Church at a time of great crisis.

The use of accounting for forcing individuals to tell the truth about themselves can inform investigations into the use of accounting records as confessional tools in different contexts, especially when a religious institution seeks to reinforce its power.

The study documents the important but less discernible contributions of accounting to the formation of Western subjectivity at a time which Foucault considers critical in the development of modern governmental practices.

The study considers a critical but unexplored episode in Western religious history. It offers an investigation of the macro impact of religion on accounting practices. It also adds to the literature recognising the confessional properties of written information by explicitly focusing on the use of financial information as a form of confession that has profound power implications.

The purpose of this study is to explore how luxury companies can use knowledge embedded in tradition to set up effective business models.

Given the limited coverage in previous literature regarding the manner in which tradition can be leveraged by companies to create and capture value, this paper adopts a qualitative approach, i.e. the exploratory analysis of a single case study, namely, that of the high-end Italian hotel Borgo Egnazia.

Within a focus on luxury firms, this paper conceptualizes the tradition-driven business model highlighting activities aimed at creating and capturing value by using knowledge embedded in tradition. Combining value creation and value capture with tacit and codified knowledge, the authors are able to highlight the components of a business model that uses tradition as its main distinctive resource.

To the best of the authors’ knowledge, this is the first study to explore how companies use tradition to create and capture value.