Accounting crimes. The case of the Neapolitan public banks (17th - 18th centuries)

During my research on the activities of the Neapolitan public banks between the 17TH and the early 19TH centuries, I collected all the material regarding crimes and punishments in these institutions, which has allowed me to research an area of study never addressed before and which, in my opinion, can explain the failures of the functioning of these institutions, the lack of controls and the damages the fraudulent actions caused. The appropriation of "public good" (money deposited in the banks) was carried out by the bank employees, who, with their illicit behavior violated the set of norms common to all Christianity which constituted a solid foundation for the patrimony of trust at the heart of all commercial transactions in the ancient régime. But what were the motivations that led to circumvent the norms? Lack of gratifications, a scarcely efficient internal control system or a judicial system that did not apply strict punishments? Were there other motivations linked to economic situations, or a combination of all? I'll try to answer these questions through the examination of some cases among the most significant founded in the old Archive of the Neapolitan Public Banks.