This paper presents a historical investigation of usury in the context of the development of credit activities. The definition of usury and the attitudes towards usury changed multiple times over the centuries. We focus on the 12th to the 14th centuries and the changes in the operating, economic...

1. "I will be your beer!" Contexts, organization and accounting practices of Birra Peroni : an institutional perspective (1896-1946) / Valerio Antonelli, Raffaele D'alessio and Emanuela Mattia Cafaro -- 2. Branding strategies and accounting in wine production : a historical analysis of...