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Purpose: The study focusses on the complex interaction between ideological beliefs, culture and accounting by identifying during Benito Mussolini's time in power the contributions of accounting to the Italian Fascist repertoire of power in the cultural domain. It emphasises the importance of accounting in making the Alla Scala Opera House in Milan a vital institution in the creation of a Fascist national culture and identity which was meant to define the Fascist “Ethical State”. Design/methodology/approach: The study adopts the Foucauldian concept of discourse in analysing the accounting practices of the Alla Scala Opera House. Findings: Financial statements and related commentaries prepared by the Alla Scala Opera House were not primarily for ensuring good management and the minimisation of public funding in contrast to the practices and expectations of accounting in liberal States. Instead, the dominant Fascist discourse shaped the content and use of accounting and ensured that accounting practices could be a means to construct the Opera House as a “moral individual” that was to serve wider national interests consistent with the priorities of the Fascist Ethical State. Research limitations/implications: The study identifies how accounting can be mobilised for ideological purposes in different ways which are not limited to supporting discourses inspired by logics of efficiency and profit. The paper also draws attention to the contributions of accounting discourses in shaping the identity of an organisation consistent with the priorities of those who hold the supreme authority in a society. Social implications: The analysis of how the Fascist State sought to reinforce its power by making cultural institutions a critical part of this process provides the means to understand and unmask the taken-for-granted way in which discourses are created to promote power relations and related interests such as in the rise of far-right movements, most especially in weaker and more

Purpose - The study focuses on the complex interaction between ideological beliefs, culture and accounting by identifying during Benito Mussolini’s time in power the contributions of accounting to the Italian Fascist repertoire of power in the cultural domain. It emphasises the importance of accounting in making the Alla Scala Opera House in Milan a vital institution in the creation of a Fascist national culture and identity which was meant to define the Fascist ‘Ethical State’. Design/methodology/approach - The study adopts the Foucauldian concept of discourse in analysing the accounting practices of the Alla Scala Opera House. Findings - Financial statements and related commentaries prepared by the Alla Scala Opera House were not primarily for ensuring good management and the minimisation of public funding in contrast to the practices and expectations of accounting in liberal States. Instead, the dominant Fascist discourse shaped the content and use of accounting and ensured that accounting practices could be a means to construct the Opera House as a ‘moral individual’ that was to serve wider national interests consistent with the priorities of the Fascist Ethical State. Research implications - The study identifies how accounting can be mobilised for ideological purposes in different ways which are not limited to supporting discourses inspired by logics of efficiency and profit. The paper also draws attention to the contributions of accounting discourses in shaping the identity of an organisation consistent with the priorities of those who hold the supreme authority in a society. Social implications - The analysis of how the Fascist State sought to reinforce its power by making cultural institutions a critical part of this process provides the means to understand and unmask the taken-for-granted way in which discourses are created to promote power relations and related interests such as in the rise of far-right movements, most especially in weaker and more vulnera

La scelta di analizzare l’argomento oggetto della presente trattazione, pur deri-vando da un interesse di ricerca personale, sviluppato in particolare negli ultimi anni, presenta alcuni elementi di collegamento con i temi trattati dal Prof. Lucia-no Marchi nella suaLectio Magistralis che si è tenuta a ottobre 2019 presso l’Università di Pisa . L’informazione aziendale non può essere limitata alla di-mensione economico-finanziaria: tale esigenza ormai diventata un “imperativo categorico, è avvertita in misura crescente sia dal business che dalla finanza e ciò si riflette indubbiamente anche nell’ambito dei sistemi di controllo e di revisione. L’analisi, per quanto sommaria, della tematica dell’informativa non finanzia-ria e del controllo richiama inoltre la contrapposizione fra dimensione interna e esterna. Il Prof. Marchi era solito, nelle sue lezioni e spesso anche nei suoi di-scorsi introduttivi in sede di apertura di molti convegni, richiamare e spesso enfa-tizzare la contrapposizione fra controllo “interno” e controllo “esterno” e in gene-rale fra dimensione “interna” ed “esterna” in ambito aziendale. Devo ammettere che tale distinzione mi appariva un po' semplicistica: negli ultimi anni mi sono invece resa conto che stavo commettendo un grande errore non soltanto per l’effettiva rilevanza della distinzione ma anche perché, in riferimento all’informativa non finanziaria, tale contrapposizione assume una particolare ri-levanza tanto da stimolare molteplici ricerche, anche a livello internazionale. Si assiste infatti ad un costante richiamo negli studi, sia di reportistica che di con-trollo aziendale, alla contrapposizione fra dimensione “interna” ed “esterna”, do-ve indubbiamente la crescente importanza degli interessi degli stakeholder esterni ha svolto un ruolo determinante. Richiamando la sua Lectio Magistralis infatti il Prof. Marchi sottolinea quanto l’evoluzione del sistema di controllo interno “nella direzione del risk management, da un lato, e della

Is overtourism a new issue in tourism development, or just a new term for an existing phenomenon? The problems caused in some destinations by the increasing growth in tourism have resulted in the recent introduction of the term ‘overtourism’, recalling issues discussed in the literature since the early ‘70s. This paper aims to answer the question of whether overtourism is a novel issue through an initial exploratory study.

Overtourism is an emerging concept facing the world's main tourist destinations. The growth that tourism has undergone in recent decades is of two different types. On the one hand, the development of new technologies and the creation of low-cost airline carriers have increased tourism levels, leading to growth even in emerging economies. On the other hand, uncontrolled demand alongside a concentration of tourism in particular destinations impact negatively both territories and local communities. The problems caused in some destinations by the increasing, ongoing growth in tourism have created the issue of "overtourism," which is assuming an increasing significance in the literature. This paper contributes to the literature by providing an exploratory study with which to better understand the origins of overtourism, its implications, and predicted future perspectives in respect to the issue. Examination of the new evidence presented here contributes to the expanding knowledge of particular problems of tourism development.

Purpose—Risk is intrinsically linked to all economic activity, and can never be completely eliminated; however, in certain cases and conditions, it can be mitigated. From the managerial perspective, it is possible to distinguish between speculative risks and pure risks. This distinction is made in relation to the effects produced from particular events on the economic conditions of the company. Speculative risks can lead to profits or losses, as they are connected to both unfavorable and favorable events, whereas pure risks uniquely produce losses or negative effects. There have been several studies on this topic from various perspectives. Our paper is based on an empirical investigation that aims to verify whether there is a direct or indirect correlation between risk- management policies in the healthcare sector and education and training activities. Design/methodology/approach—The analysis is based on an inductive research method that uses the case study methodology in order to verify and measure the direct or indirect correlation between risk-management policies and education and training activities in the healthcare sector of Regione Lombardia. Findings—The paper makes a clear contribution to the knowledge related to risk-management policies in the healthcare sector. Based on the case study of Regione Lombardia, integrates the dimensions of organization and individuals with the cross-section of education and training in new risk-management systems. Research limitations/implications—This paper has several limitations. First, it considers only a single case, in Regione Lombardia. The distinctive features of the case may have led to specific empirical evidence and, moreover, the empirical evidence cannot be generalized to other territorial contexts/destinations. Second, the data set is limited to five years and is not sufficient to measure the direct correlation between the two aspects under study. Originality/value—This is the first paper to have approached, usin