Exploring social exchange theory in Italian cultural heritage. A case study on the Ordine Mauriziano Foundation?s Historical Archives

Davide Calandra and Federico Lanzalonga

CONTABILIT? E CULTURA AZIENDALE, 2021, vol. XXI, issue 2, 55-76

Abstract: Introduction: Among the fifty-five Italian cultural treasures listed as UNESCO World Heritage Sites, there is the Palazzina di Caccia in Stupinigi. The monument is part of the cultural heritage of the Fondazione Ordine Mauriziano, whose historical archives contain a wealth of information on the territorial growth of the Savoy?s Kingdom. The research analyses the case study of the exchange of Gravassola and Belriparo with land that was not part of Filippo Juvarra?s ambitious initial project. Aims of the work: The paper uses social exchange theory to explore trust, motivation, empowerment, fair reward and security in past economic exchanges. It also aims to show the research potential of the Historical Archives of the Ordine Mauriziano Foundation. Methodological approach: Through a deep reading of the documents in the historical archive integrated with second-level sources, the authors investigated the application of social exchange theory. The research focused on the desire of the Savoy family to increase their cultural heritage, despite economic losses. Documents within the archive from 1729 to 1738 were considered. Main findings: The research provides an opportunity to extend the social exchange theory in a new context. Furthermore, it investigates the mechanism of territorial expansion through an exchange contract to increase the patrimonial dimension. Finally, it allows the readers to explore synergy features relevant in different modern contexts. Originality: The paper?s uniqueness lies in the application of social exchange theory, a theoretical framework unusual in accounting history studies. Finally, few papers consider the Historical Archives of the Ordine Mauriziano Foundation.

Keywords: cultural heritage; social exchange theory; archival research; case study; synergies. (search for similar items in EconPapers)
Date: 2021
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (1)

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