Although little is known about accounting activities within educational institutions, even less is known about their relevance to local governments. By adopting an Anglo-Foucauldian perspective, an archival-based study is conducted in this article to investigate the accounting practices adopted by a religious congregation for the management of two vocational schools in Brescia, Italy, between 1886 and 1907. In such a context, which lacked an efficient and effective educational system and underwent socio-economic changes as a result of an incipient industrialisation process, the accounting practices proved to be crucial not only to ensure the proper functioning of the institutions under investigation, but also to deal with educational poverty. This study demonstrates that accounting practices have a constitutive role in pursuing equilibrium strategies within the dynamics of local government.
In the aftermath of WWII, the Italian tourism sector, as the rest of the national economy, had to undertake a complex and crucial phase of reconstruction. This essay investigates the second postwar period focusing on the case study of S.A. Terme e Grandi Alberghi di Sirmione. Using documentary material from different archives, the aim is to reconstruct the strategies adopted by the spa company to revive its tourism activities, contextualizing them in the developments of the Garda area. In a crucial phase, when western tourism was acquiring a mass dimension, the new shareholders started afresh from the reconstruction of the accommodation facilities following logics of diversification and innovation.
Un patto di collaborazione tra pubblico, privato e volontariato per lo sfruttamento delle energie rinnovabili in un territorio a forte vocazione industriale ha generato un “caso” di sviluppo virtuoso con importanti vantaggi per l’intera comunità. Lo studio intende prendere in esame l’evoluzione economica negli ultimi vent’anni di Casto, piccolo Comune delle Prealpi bresciane nel nord Italia. Il paese, centro ad antica vocazione nella lavorazione del ferro, è oggi sede di una importante impresa metallurgica, azienda leader in Europa nella produzione di leghe di alluminio, che a partire dagli anni Novanta ha avviato progetti di sostenibilità ambientale collaborando con gli enti locali, nazionali ed europei. Il Comune, dal canto suo, ha raggiunto l’autosufficienza energetica grazie alla realizzazione di una dozzina di impianti fotovoltaici. Le maggiori entrate di bilancio, la fattiva collaborazione con l’azienda e i numerosi volontari hanno consentito di attuare servizi ad uso gratuito a favore della popolazione in ambito scolastico, sportivo, ricreativo e di miglioramento generale della qualità ambientale.
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