Industry self-regulatory institutions, accounting and imitation mechanisms: the case of the ‘Unione Commercianti in Manifatture di Milano’

References

• The 1882 Italian Commercial Code.
   Google Scholar
• The Italian Law n.197/1903 (‘Reform of Moratorium and Introduction of Pre-Bankruptcy Arrangements’).
   Google Scholar
• Unione dei Commercianti in Manifatture. 1899–1902. Il Giornale Dell’Unione Commercianti in Manifatture .Milano:Tipografia P. Agnelli.1–143.
   Google Scholar
• Abrahamson,E. , and L. Rosenkopf .1993. “Institutional and Competitive Bandwagons: Using Mathematical Modeling as a Tool to Explore Innovation Diffusion.” Academy of Management Review 18:487–517.
   Web of Science ®Google Scholar
• Alpa,G. 2007. “Le « Code de Commerce » et L’Italie : Quelques Réflexions sur L’histoire et les Perspectives du Droit Commercial.” Revue Internationale de Droit Comparé 59 (2):235–257.
   Google Scholar
• Ascoli,A. 1905a. “Ancora a Proposito di Nuove Forme Contrattuali.” Rivista di Diritto Commerciale, Industriale e Marittimo 3 (1):44–49.
   Google Scholar
• Ascoli,A. 1905b. “Ancora a Proposito di Nuove Forme Contrattuali.” Rivista di Diritto Commerciale, Industriale e Marittimo 3 (1):144–146.
   Google Scholar
• Avagliano,L. 1977. “Un Imprenditore e una Fabbrica Fuori dal Comune: Alessandro Rossi e il Lanificio di Schio.” In In L’industrializzazione in Italia (1861-1900) , edited by G. Mori ,333–345.Bologna:il Mulino.
   Google Scholar
• Balleisen,E. J. 2009. “Private Cops on the Fraud Beat: The Limits of American Business Self-Regulation, 1895-1932.” Business History Review 83 (1):113–160.
   Web of Science ®Google Scholar
• Barnett,M. L. , and A. A. King .2008. “Good Fences Make Good Neighbors: A Longitudinal Analysis of an Industry Self-Regulatory Institution.” Academy of Management Journal 51 (6):1150–1170.
   Web of Science ®Google Scholar
• Bolaffio,L. 1903. La Legge sul Concordato Preventivo e Sulla Procedura dei Piccoli Fallimenti: Testo, Lavori Preparatori, Commento .Verona:Tedeschi.
   Google Scholar
• Bonelli,G. 1905. “Ancora a Proposito di Nuove Forme Contrattuali.” Rivista di Diritto Commerciale, Industriale e Marittimo 3 (1):142–144.
   Google Scholar
• Cafagna,L. 1977. “La Rivoluzione Industriale in Italia, 1830-1900.” In L’industrializzazione in Italia (1861-1900) , edited by G. Mori ,91–105.Bologna:il Mulino.
   Google Scholar
• Caizzi,B. 1965. Storia Dell’industria Italiana. Dal XVIII Secolo ai Giorni Nostri .Torino:Editrice Torinese.
   Google Scholar
• Cardini,A. 1981. Stato Liberale e Protezionismo in Italia (1890-1900) .Bologna:Il Mulino.
   Google Scholar
• Carmona,S. , M. Ezzamel , and F. Gutiérrez .2006. “Accounting History Research: Traditional and New Accounting History Perspectives.” De Computis - Revista Española de Historia de la Contabilidad 1 (1):24–53.
   Google Scholar
• Carretti,G. 1899. “A Proposito Della Unione Commercianti in Manifatture.” Il Ragioniere. L’avvenire Della Ragioneria 5 (2):24.
   Google Scholar
• Castronovo,V. 1980. L’industria Italiana Dall’ottocento a Oggi .Mondadori Editore:Milano.
   Google Scholar
• Castronovo,V. 1977. “Formazione e Sviluppo del Ceto Imprenditoriale Piemontese nel Secolo XIX.” In L’industrializzazione in Italia (1861-1900) , edited by G. Mori ,183–199.Bologna:il Mulino.
   Google Scholar
• Catalfo,P. , G. Barresi , and C. Marisca .2015. “Lo Stato di Avanzamento Della Contabilità Pubblica nel Regno Delle Due Sicilie Nella Prospettiva Culturale di Francesco Dias "Uffiziale di Carico nel Real Ministero di Stato Delle Finanze".” Contabilità E Cultura Aziendale 15 (2):7–26.
   Google Scholar
• Clough,S. B. 1965. Storia Dell’Economia Italiana dal 1861 ad Oggi .Bologna:Cappelli Editore.
   Google Scholar
• Chandler,R. 2019. “Auditing and Corporate Governance in Nineteenth Century Britain: The Model of the Kingston Cotton Mill.” Accounting History Review 29 (2):269–286.
   Web of Science ®Google Scholar
• Confalonieri,A. 1974. Banca e industria in Italia 1894-1906. Volume 1, Le premesse: Dall’abolizione del corso forzoso alla caduta del Credito Mobiliare .Milano:Banca Commerciale Italiana.
   Google Scholar
• Corbino,E. 1962. L’Economia Italiana dal 1860 al 1960 .Bologna:Zanichelli Editore.
   Google Scholar
• Covaleski,M. , and M. Aiken .1986. “Accounting and Theories of Organizations: Some Preliminary Considerations.” Accounting, Organizations and Society 11 (4-5):297–319.
   Web of Science ®Google Scholar
• Della Peruta,F. , and E. Cantarella .2005. Bibliografia dei Periodici Economici Lombardi 1815-1914 .Milano:Franco Angeli.
   Google Scholar
• DiMaggio,P. J. , and W. W. Powell .1983. “The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields.” American Sociological Review 48 (8):147–160.
   Google Scholar
• DiMaggio,P. , and W. Powell .1991. The new Institutionalism in Organizational Analysis .Chicago:University of Chicago Press.
   Google Scholar
• Di Martino,P. , and M. Vasta .2010. “Companies' Insolvency and ‘the Nature of the Firm’ in Italy, 1920s-70s1 .” The Economic History Review 63 (1):137–164.
   Web of Science ®Google Scholar
• Di Martino,P. 2005. “Approaching Disaster: Personal Bankruptcy Legislation in Italy and England, c.1880–1939.” Business History 47 (1):23–43.
   Web of Science ®Google Scholar
• Einaudi,L. 1900. Un Principe Mercante: Studio Sulla Espansione Coloniale Italiana .Torino:Bocca.
   Google Scholar
• Federici,E. 1899. Atti del Congresso Internazionale per L’insegnamento Commerciale Tenuto a Venezia dal 4 all’8 Maggio 1899 .Venezia:Stab. Tipo-litografico di Carlo Ferrari.102–106.
   Google Scholar
• Gervais,P. 2008. “Neither Imperial, nor Atlantic: A Merchant Perspective on International Trade in the Eighteenth Century.” History of European Ideas 34 (4):465–473.
   Web of Science ®Google Scholar
• Gorton,G. , and D. J. Mullineaux .1987. “The Joint Production of Confidence: Endogenous Regulation and Nineteenth Century Commercial-bank Clearinghouses.” Journal of Money, Credit and Banking 19 (4):457–468.
   Web of Science ®Google Scholar
• Grief,A. 1997. “Microtheory and Recent Developments in the Study of Economic Institutions Through Economic History.” In Advances in Economic Theory and Econometrics , edited by D. Kreps , and K. Wallis ,79–113.Chicago:Cambridge University Press.
   Google Scholar
• Gunningham,N. , and J. Rees .1997. “Industry Self-Regulation: An Institutional Perspective.” Law & Policy 19 (4):363–414.
   Google Scholar
• Haunschild,P. R. 1993. “Interorganizational Imitation: The Impact of Interlocks on Corporate Acquisition Activity.” Administrative Science Quarterly 38 (4):564–592.
   Web of Science ®Google Scholar
• Hautcœur,P. C. , and P. Di Martino .2013. “The Functioning of Bankruptcy Law and Practices in European Perspective (ca.1880–1913).” Enterprise and Society 14 (3):579–605.
   Web of Science ®Google Scholar
• Hernández Esteve,E. 2010. “Accounting History, a Privileged way to Approach Historical Research. An Illustrative case: The War of France and the Holy See against Spain, 1556-1559.” De Computis Revista Española de Historia de la Contabilidad. Spanish Journal of Accounting History 7 (13):162–190.
   Google Scholar
• Hoffman,A. J. 1999. “Institutional Evolution and Change: Environmentalism and the U.S. Chemical Industry.” The Academy of Management Journal 42 (4):351–371.
   Web of Science ®Google Scholar
• Ingram,P. , and K. Clay .2000. “The Choice-Within-Constraints new Institutionalism and Implications for Sociology.” Annual Review of Sociology 26 (1):525–546.
   Google Scholar
• Jennings,P. D. , and P. Zandbergen .1995. “Ecologically Sustainable Organizations: An Institutional Approach.” Academy of Management Review 20:1015–1052.
   Web of Science ®Google Scholar
• King,A. A. , and S. Baerwald .1998. “‘Greening’ Arguments: Opportunities for the Strategic Management of Public Opinion.” In Better Environmental Decisions: Strategies for Governments, Business and Communities , edited by K. Sexton , A. A. Marcus , and K. Easter ,309–328.Washington, D.C.:Island Press.
   Google Scholar
• King,A. A. , and M. J. Lenox .2000. “Industry Self-Regulation without Sanctions: The Chemical Industry’s Responsible Care Program.” Academy of Management Journal 43 (4):698–716.
   Web of Science ®Google Scholar
• King,A. A. , M. J. Lenox , and L. Barnett .2002. “Strategic Responses to the Reputation Commons Problem.” In Organizations, Policy and the Natural Environment: Institutional and Strategic Perspectives , edited by A. Hoffman , and M. Ventresca ,393–406.Stanford:Stanford University Press
   Google Scholar
• Kraats,M. S. 1998. “Learning by Association? Interorganizational Networks and Adaptation to Environmental Change.” The Academy of Management Journal 41 (6):621–643.
   Web of Science ®Google Scholar
• Labardin,P. 2013. “Accounting Valuation in Nineteenth-Century French Bankruptcies.” Accounting History 18 (3):391–414.
   Google Scholar
• Labardin,P. 2011. “Accounting Prescription and Practice in Nineteenth-Century France. An Analysis of Bankruptcy Cases.” Accounting History Review 21 (3):263–283.
   Google Scholar
• Lardo,A. , R. Lombardi , R. Trequattrini , and B. Cuozzo .2018. “The Rise and Decline of the Bank of Italy's Autonomy between 1893 and 1936. A Historical Interpretion.” Contabilità E Cultura Aziendale 18 (1):13–35.
   Google Scholar
• Lester,V. M. 1995. Victorian Insolvency: Bankruptcy, Imprisonment for Debt, and Company Winding-up in Nineteenth-Century England .Oxford:Oxford University Press.
   Google Scholar
• Luzzatto,G. 1963. L’economia Italiana dal 1861 al 1914 .Banca Commerciale Italiana:Milano.
   Google Scholar
• Masini,C. 1968. Lavoro e Risparmio. Corso di Economia di Azienda .Pavia:Editrice Fusi.
   Google Scholar
• McWatters,C. S. , and Y. Lemarchand .2013. “Merchant Networks and Accounting Discourse: The Role of Accounting Transactions in Network Relations.” Accounting History Review 23 (1):49–83.
   Google Scholar
• McWatters,C. S. , and Y. Lemarchand .2009. “Accounting for Triangular Trade.” Accounting, Business & Financial History 19 (2):189–212.
   Google Scholar
• Morgan,G. 1988. “Accounting as Reality Construction: Towards a New Epistemology for Accounting Practice.” Accounting, Organizations and Society 13 (5):477–485.
   Web of Science ®Google Scholar
• Nash,J. , and J. Ehrenfeld .1997. “Codes of Environmental Management Practice: Assessing Their Potential as a Tool for Change.” Annual Review of Energy and the Environment 22 (1):487–535.
   Google Scholar
• Neimark,M. , and J. Tinker .1986. “The Social Construction of Management Control Systems.” Accounting, Organizations and Society 11 (4-5):369–395.
   Web of Science ®Google Scholar
• Nobolo,A. , E. Guarini , and F. Magli .2013. “Il Processo di Unificazione del Regno D’Italia e L’armonizzazione dei Preesistenti Sistemi Contabili” Contabilità e Cultura Aziendale. Accounting and Cultures 13 (1):63–90.
   Google Scholar
• North,D. 1990. Institutions, Institutional Change and Economic Performance .New York:Cambridge University Press.
   Google Scholar
• Olson,M. 1965. The Logic of Collective Action .Cambridge:Harvard University Press.
   Google Scholar
• Ostrom,E. 1990. Governing the Commons: The Evolution of Institutions for Collective Action .Cambridge, MA:Harvard University Press.
   Google Scholar
• Penserini,F. 1904. “I Fallimenti in Italia nel Triennio 1900-1902.” Rivista di Diritto Commerciale, Industriale e Marittimo 2 (1):425–428.
   Google Scholar
• Praquin,N. 2012. “Commercial Legislation and the Emergence of Corporate Auditing in France, 1856–1935.” Accounting History Review 22 (2):161–189.
   Google Scholar
• Rezaee,Z. 1998. “Studies in Accounting History: Tradition and Innovation for the Twenty-First Century Atsuo Tsuji and Paul Garner, Editors Greenwood Press, 1995, 280 pp.” Atlantic Economic Journal 26 (2):214–221.
   Google Scholar
• Rodger,R. G. 1985. “Business Failure in Scotland 1839–1913.” Business History 27 (1):75–99.
   Web of Science ®Google Scholar
• Romano,R. 1977. “Un Piccolo re del Cotone: Costanzo Cantoni e la sua Impresa.” In L’industrializzazione in Italia (1861-1900) , edited by G. Mori ,315–331.Bologna:il Mulino.
   Google Scholar
• Sraffa,A. 1905. “A Proposito di Nuove Forme Contrattuali.” Rivista di Diritto Commerciale, Industriale e Marittimo 3 (1):49–52.
   Google Scholar
• Sraffa,A. 1904. “Nuove Forme Contrattuali.” Rivista di Diritto Commerciale, Industriale e Marittimo 2 (1):428–432.
   Google Scholar
• Scholtz,J. T. 1984. “Cooperation, Deterrence, and the Ecology of Regulatory Enforcement.” Law & Society Review 18 (2):179–224.
   Web of Science ®Google Scholar
• Scott,W. R. 1995. Institutions and Organizations .London:Sage.
   Google Scholar
• Solar,P. M. , and J. S. Lyons .2011. “The English Cotton Spinning Industry, 1780–1840, as Revealed in the Columns of theLondon Gazette .” Business History 53 (3):302–323.
   Web of Science ®Google Scholar
• Stefanadis,C. 2003. “Self-regulation, Innovation, and the Financial Industry.” Journal of Regulatory Economics 23:5–25.
   Web of Science ®Google Scholar
• Terlaak,A. , and A. A. King .2006. “The Effect of Certification with the ISO 9000 Quality Management Standard: A Signaling Approach.” Journal of Economic Behavior & Organization 60:579–602.
   Web of Science ®Google Scholar
• Tinker,T. 1985. Paper Prophets: A Social Critique of Accounting .New York:Praeger.
   Google Scholar
• Yin,R. K. 2009. Case Study Research: Design and Methods .Thousand Oaks:Sage.
   Google Scholar
• Yue,L. Q. , J. Luo , and P. Ingram .2009. “The Strength of a Weak Institution: Clearing House, Federal Reserve, and the Survival of Commercial Banks in Manhattan, 1840-1980.” Academy of Management Proceedings 1 (1):1–6. Briarcliff Manor, NY: Academy of Management.
   Google Scholar
• Yue,L. Q. , and P. Ingram .2012. “Industry Self-Regulation as a Solution to the Reputation Commons Problem: The Case of the New York Clearing House Association.” In The Oxford Handbook on Corporate Reputation , edited by M. L. Barnett , and T. G. Pollock ,278–296.Oxford:Oxford University Press.
   Google Scholar
• Vianello,V. 1894. “Chi può Essere Curatore?” Il Ragioniere. Rivista Finanziaria Amministrativa 1 (2):3–4.
   Google Scholar
• Walker,S. P. 2008. “Innovation, Convergence and Argument Without end in Accounting History.” Accounting, Auditing & Accountability Journal 21 (2):296–322.
   Google Scholar
• Walker,S. P. 2005. “Accounting in History.” Accounting Historians Journal 32 (2):233–259.
   Google Scholar
• Walker,S. P. 2004. “Conflict, Collaboration, Fuzzy Jurisdictions and Partial Settlements. Accountants, Lawyers and Insolvency Practice During the Late 19th Century.” Accounting and Business Research 34 (3):247–265.
   Google Scholar
• Williamson,O. E. 1985. The Economic Institutions of Capitalism: Firms, Markets, Relational Contracting .New York, N.Y.:Free press.
   Google Scholar
• Zappa,G. 1956. Le Produzioni Nell’economia Delle Imprese .Milano:Dott. A. Giuffrè Editore.
   Google Scholar