The interrelations between accounting and food have been hitherto neglected at an international level. This regret is particularly meaningful with regards to Italy, where 'Food', besides being a physiological need to satisfy, is one of the main pillars of the 'Made in Italy' Industry, and the so-called Italian life-style, which has become a part of the popular culture.

Accounting and Food seeks to explore the accounting, business and financial history of some of the most prestigious Italian food producers. Moreover, given that "Food" has been at the center of production and trade throughout the history of mankind, food production and commerce will be investigated from the critical angles of accounting, accountants and merchants. Relatedly, the interconnected history of the Food fairs and expositions of the major Italian trade centers will be also unveiled.

Accounting and Food examines the role of accounting, accountants and merchants in food production and international trade (e.g., grain, wine, etc...) as well as considering the history of food producers, paying particular attention to the role played by women entrepreneurs over time.

Finally the book explores the interrelations of accounting, food and state, local authorities and social institutions, in particular in so far these latter institutions were involved in the Political economy, regulation, allocation and distribution of food to populations and societies.

Accounting and Food will be of particular interest to researches and scholars in the field of accounting history but also to those working in the areas of regional development, regional economics, food and sociology and other related disciplines.

chapter 1|22 pages

“I will be your Beer!” Contexts, Organization and Accounting Practices of Birra Peroni

An Institutional Perspective (1896–1946)
ByValerio Antonelli, Raffaele D’Alessio, Emanuela Mattia Cafaro

chapter 2|19 pages

Branding Strategies and Accounting in Wine Production

A Historical Analysis of Fontanafredda (1858–1932)
ByValter Cantino, Massimo Pollifroni, Damiano Cortese, Mariangela Longo

chapter 3|27 pages

Accounting and Management in the Pasta Industry

The De Cecco Case (1886–1955)
ByAugusta Consorti, Luciano D’Amico, Massimo Sargiacomo

chapter 4|29 pages

Exploring Sustainability Practices and Reporting in the Brewery Industry

The Case of Birrificio Angelo Poretti—Carlsberg Italia (1877–1980)
ByFederica Doni, Alberto Frausin, Andrea Gasperini

chapter 5|20 pages

Context-Specific and Firm-Specific Factors and Their Effect on the Amarelli Bookkeeping System between 1874 and 1920

ByFranco Rubino, Romilda Mazzotta, Stefania Veltri

chapter 6|21 pages

Piemonte, the Most Famous Italian Chocolate ‘District'

Accounting and Business History of Caffarel, 1900–1979
ByFrancesca Magli, Alberto Nobolo

chapter 7|29 pages

The Parma Ham Consortium (Consorzio del Prosciutto di Parma)

Some Insights from a Historical Perspective
ByPaolo Andrei, Federica Balluchi, Katia Furlotti, Pier Luigi Marchini, Veronica Tibiletti

chapter 8|20 pages

The Herstory of the Società Anonima Per Azioni Perugina

The Role of Luisa Spagnoli in the Development of the Italian Chocolate Industry in the First 30 Years of the Twentieth Century
ByAndrea Bellucci, Libero Mario Mari, Francesca Picciaia, Simone Terzani

chapter 10|25 pages

Exporting Marsala Wine and Importing Accounting Practices

The Business Relationship between Benjamin Ingham and Vincenzo Florio
ByRoberto Di Pietra

chapter 11|18 pages

Faith, Food and Benevolentia in the Sarzana Cathedral Chapter

Evidences from the Eighteenth Century
ByArianna Lazzini, Simone Lazzini

chapter 12|25 pages

The Case of Giuseppe D'Agata & Figli, Avola, Sicily from 1937 to 1956

ByLuisa Pulejo, Giovanna Centorrino

chapter 13|23 pages

Accounting in International Grain Trade

The Case of Nicolò Di Negro of Genoa, 1580s–1600s
ByFrancesco Avallone, Andrea Zanini, Paola Ramassa, Alberto Quagli

chapter 14|23 pages

Accounting and Food Trade in Sixteenth-Century Ragusa

The Diffusion of Early Double Entry Bookkeeping: An Institutional Perspective
ByDario Dell’Osa, Stella Lippolis

chapter 15|29 pages

Accounting and Food Provisioning for Public Interest

The Case of the Azienda Annonaria Di Vigevano (1915–1920)
ByMichela Magliacani, Francesca Pepe

chapter 16|17 pages

Cereals, Politics and Accounting

The Bergamo Municipality Case (Sixteenth and Seventeenth Centuries)
ByStefania Servalli, Antonio Gitto

chapter 17|22 pages

State Audit in Public Organizations Supporting Agri-Food Business Development

The Ente Nazionale Risi after World War II (1945–1980)
ByMara Zuccardi Merli, Elisa Bonollo