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This paper explores the role that the control system – understood as a set of financial and non-financial mechanisms – introduced by the Ministerial Decree of 15th February 1860 played in promoting the ethical tolerance of prostitution in the Kingdom of Italy.

A qualitative research method was adopted. Specifically, this study draws on literature on accounting and deviant behaviors and on Suchman's theories of legitimation (1995) to interpret empirical evidence collected from archival primary sources as well as secondary sources.

The paper highlights how the accounting mechanisms introduced by the law were molded to limit the serious consequences of prostitution from a public health standpoint and to demonstrate that the State neither profited from prostitution nor used public money to fund it. This should have stimulated ethical tolerance of the law itself and, consequently, of the prostitution that was regulated.

This paper opens a new research avenue in the field of accounting history by exploring the connection between accounting and prostitution. Moreover, unlike the extant literature on accounting and deviant behaviors, this study delves into the role played by accounting mechanisms to promote ethical tolerance rather than to activate normalization processes.

The purpose of this paper is to explain the reasons why Law no. 195 of 2 May 1974, which established a system of public funding for the Italian political parties, introduced a system of controls that was light touch in nature.

The paper integrates the theoretical framework on regulatory space, proposed by Hancher and Moran (1989), with that of legitimacy (Suchman, 1995) to explain the peculiar nature of the system of controls introduced by the Law. Moreover, a set of primary and secondary sources is used to provide a full comprehension of the context, of the relationships among the actors involved in the regulatory process, and of the nature of the regulated issues.

Besides showing that the nature of the output of a regulatory process can be understood as the effect of the peculiar configuration of the regulatory space in which it takes place, the study also sheds light on the role that legitimation can play with regard to the other features of the regulatory space, namely on its ability to strengthen or to limit their effects on the output of the regulatory process.

The paper deals with accounting and political parties which is a much underexplored topic in the field of accounting history. In addition, from a theoretical standpoint it contributes to extending the theoretical framework by Hancher and Moran (1989).

This chapter provides first insights into identities and communities of educational staff in one of the largest, multi-campus universities in Italy. This group of managers refers to those supporting teaching and learning in the light of emerging demands from the European strategy for universities which is positioning education at the frontline in today’s higher education institutions (HEIs).

These insights are compared with common issues surveyed among research managers and administrators (RMAs) working in the same as well as in other international HEIs using Evans’ ‘restricted’ and ‘extended’ models of professionalism.

Among findings, educational managers (EM) show awareness of their identity only as ‘professionals’ while RMAs may feel like ‘hybrid’ profiles. Unlike RMAs, EM report not having a strong sense of belonging to one community but feeling like they belong to a plethora of groups. In conclusion, there are no dominant ‘extended’ or ‘restricted’ traits for any of the two groups and they have both these attitudes to a certain extent as the results of this chapter will further explain.

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.

This chapter explores to what extent the Quantified Self, and in general the self-tracking culture, could be considered as a ‘technology of the self’: hermeneutical apparatuses generating new processes of subjectivation. Quantified Self, described by Wolf as a ‘self-consciousness through numbers’ (Wolf, 2010), refers both to the cultural phenomenon of self-tracking with devices and to a community of creators and users of self-tracking technologies. In this context, the author considers mainly the first aspect of this phenomenon and examines how its uses are diffused throughout the social mainstream. The author begins with the author’s own personal experience using self-tracking devices, then the author considers the phenomenon of self-tracking in relation to its historical context described by Floridi as the era of the ‘4^th Revolution’ (Floridi, 2014). The second part of the chapter deals with the theoretical framework. The author discusses the Quantified Self from the perspective of the Material Engagement Theory (Malafouris, 2013) in order to outline the genealogical and anthropological perspectives of the relationship between man and technology. The author concludes that man and technology have always had a biunivocal relation; man shapes technologies that shape man, both materially and cognitively. In the final part of the essay and through the lens of Foucault’s and Agamben’s theories, the author discusses the Quantified Self as a ‘technology of self’ to underline the ambiguous nature of the phenomenon and its social and biopolitical implication in the age of transparency (Han, 2015) and surveillance capitalism (Zuboff, 2019).

Without prejudice to the idea that criminal law should be brought to bear upon tax evasion, in this paper the authors focus on the potential of European Community (EC) law in the frame‐work of economic regulation, trade and the fight for employment. Their argument is directed at evasion of all forms of direct tax, including corporation tax, tax on the income of individuals and all other forms of direct taxation.

This paper discusses dynamic financial approaches to solvency analysis in non‐life insurance companies by explaining cash flow simulation models which are based on the planning of their typical cash inflows and outflows. Posits that these models take into account patterns of loss reserve run‐offs and asset cash flows by implementing several hypotheses that also include expectations about external economic conditions such as inflation rates and interest rates. Acknowledges the cash inflows and outflows have been planned over a period of time to evaluate how positive net cash flow (liquidity) leads to the increase in assets over liabilities (solvency).

Despite the ongoing increase of women in the top positions, they are still underrepresented in politics. The studies that primarily focus on women’s underrepresentation in politics neglect the role of gender as a category that structures and makes sense of social practices. The purpose of this paper is to investigate the mechanisms that regulate the contemporary gender order in politics through discourse analysis and the contribution of the critical feminist perspective.

The study is based on 30 biographical interviews with Italian politicians and focuses on the account of their political experiences and on the meanings attributed to these.

The results of this paper underline the tendency to either absolve or blame women for gender inequality in politics through different interpretative repertoires: “Women’s disinterest toward politics,” “Politics as masculine context” and “Politics–family unbalance.” The analysis allowed to unravel the way in which the discursive practices create and reproduce the hegemonic gender order in politics.

The research is limited to 30 qualitative interviews, and so results cannot be generalized.

The findings of this paper highlight the importance of exploring issues relating to the gender gap in politics and stress the need to implement actions to promote gender equality in politics.

The paper contributes to an understanding of women’s underrepresentation in politics and offers causes for reflection on a phenomenon that has profound implications for our society.

Adverse childhood experiences that are consistently experienced over a sustained period of time throughout childhood result in an accumulation of childhood adversity, which is often referred to in the literature as cumulative harm. This paper aims to closely examine statutory child protection practice, which favours an episodic and incident-focused approach to assessing risk and harm, failing to account for the evaluation of the accumulation of adversity and harm, commonly experienced by children exposed to maltreatment. The paper defines an existing gap in practice frameworks to adequately identify and respond to the accumulation of adversity.

Drawing on practice experiences in Queensland Australia, the paper examines service delivery responses to cumulative harm in the context of the Intensive Family Support model of service delivery.

Within current frameworks for child protection service delivery, there is no method of assessing the diverse and cumulative effects of ongoing chronic child maltreatment and adversity, despite research confirming that cumulative harm very often co-occurs with other child protection concerns. To effectively and collaboratively intervene in matters of chronic and cumulative abuse and neglect, practitioners and stakeholders must be guided by frameworks and assessments that accurately recognise and acknowledge the impact of ongoing exposure to adverse experiences and maltreatment.

The need for a valid and reliable assessment method that draws together all elements contributing to the chronic maltreatment experience for a child and family: multiplicity, diversity and severity.

Practice solutions tailored to each child’s specific cumulative experiences of adversity and maltreatment will promote better social, emotional and health outcomes across the lifespan.

This paper highlights a significant gap in assessment and practice frameworks and advances the impetus for cumulative harm to be proactively integrated into social care and service delivery.