Abstract
ABSTRACT This study aims to examine the accounting tools adopted in the filmmaking companies of Franco Cristaldi, specifically the mechanisms adopted in a selection of films in the period in which they achieved artistic success at a national and international level. Cristaldi’s biography, the events of his film production companies, the use of accounting in the production of films such as ‘The Name of the Rose’, ‘Cinema Paradiso’ amongst others are extensively illustrated. A comparative analysis with the practices of the Hollywood major studios during the 1940s, as described by the anthropologist Hortense Powdermaker, reveals both a reliance on accounting tools to balance creativity with profitability and distinctive features that shed light on Cristaldi’s entrepreneurial approach within the context of the Italian film industry. The research contributes to accounting history studies by presenting a case of accounting in film production. Specifically, the research demonstrates the role played by accounting tools in the quest for profitability in a context where it should be combined and harmonised with art creativity.
Published Version
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