State accounting innovations in pre-unification Italy

Coronella, Stefano; Lombrano, Alessandro; Zanin, Lorena

doi:10.1080/21552851.2013.773641

Cited by 21 publications

(19 citation statements)

References 54 publications

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“…126-130). By contrast, in the Kingdom of the Two Sicilies, the profession could be practiced by anyone deemed 'competent in the subject', regardless of educational qualifications and training (Poddighe and Coronella, 2008, p. 337;Coronella et al, 2013). This complicated state of affairs was to be radically altered following the unification of Italy in 1861 -an event which interactionist theorists such as Andrew Abbott (1988) might identify as a 'disturbance' to the system of professions.…”

Section: Accountants In Italy -A Subordinate Professional Groupmentioning

confidence: 99%

Unification and Dual Closure in the Italian Accountancy Profession, 1861–1906

Coronella

Sargiacomo

Walker

2014

European Accounting Review

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Drawing on Parkin’s (1979) concept of dual closure, this paper examines the attempt to secure the regulation of the accountancy profession in post-unification Italy. The state’s establishment of a class of ‘expert accountants’ in 1865 represented an imperfect closure of the profession. In consequence, a chain of closure attempts ensued. These ventures involved shifting constructions of dominant and subordinate occupational groups and the deployment of diverse strategies to achieve usurpationary and exclusionary forms of closure. The study reveals that the achievement of state regulation of the profession in 1906 reflected the successful pursuit of usurpationary closure by a subordinated group within the accountancy field. However, it also points to the failure of the profession’s efforts to make incursions into the jurisdictions of higher status occupations, especially lawyers, who wielded considerable socio-political power in newly unified Italy. Consistent with the findings of previous studies, the paper confirms the complexity and uncertain outcomes of closure projects in the accountancy profession

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Section: Accountants In Italy -A Subordinate Professional Groupmentioning

confidence: 99%

Unification and Dual Closure in the Italian Accountancy Profession, 1861–1906

Coronella

Sargiacomo

Walker

2014

European Accounting Review

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“…The years of National Unification were particularly difficult and the utmost confusion deriving from it also affected the accounting of public entities, which adopted different accounting systems in the pre-unitary period (Coronella, Lombrano and Zanin, 2013: 1-21) (tab. 1).…”

Section: ____________________________________________________________mentioning

confidence: 99%

From cameral system to the double-entry method

Nardone

Ridolfi

Nucci

2020

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The paper aims to analyse the role of accounting as a tool of government action, considering the function of the relationships established by the Santissima Annunziata Hospital in Chieti. Governmentality, intended by Michel Foucault as “governmental rationality”, attributes power and control to those who exercise it even though power is not to be understood as a steady property, but rather as a product of strategic conflicts between subjects. “Power”, however, had to enable the rulers to prepare actions oriented to social welfare and happiness (Rose and Miller, 1992: 174). The accounting of the Hospital of Chieti, which establishes power relations aimed at influencing internal governance, moves towards perspective. The Hospital, managed by different power groups, represented an example of alternation of powers. This charitable institution was run by religious brotherhoods, submitted to the ecclesiastical power and then to public leaders, who were, in their turn, subject to the power of the state. The paper analyses the accounting system used by these two kinds of power that administered the hospital as well as the ways to achieve social control over the people who were considered internal and supportive to each reference category. The study also uses primary sources, documents from the Chieti State Archives for the foundation and organization of the Santissima Annunziata Hospital in Chieti, and accounting books to verify the assistance activity, considering the application of two different accounting systems, from cameral system to the double-entry method.

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“…The annexation decree listed in particular, district-specific expenditures such as those for the maintenance of urban streets, cemeteries, schools and public lighting. The two municipalities had in place the same budgetary accounting system in use throughout Italy after unification (Coronella, Lombrano, and Zanin 2013) as required by the municipal accounting law of 1865. Financial reporting consisted of the annual budget and the financial report.…”

Section: The Amalgamation Of Milan and Corpi Santimentioning

confidence: 99%

Accounting for community building: the municipal amalgamation of Milan in 1873–1876

Guarini

Magli

Nobolo

2018

Accounting History Review

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This study analyses the accounting change that occurred as a consequence of the amalgamation of the municipalities of Milan and Corpi Santi in the years 1873-1876 and sheds light on the role played therein by accounting information. To explain the process of accounting change, the study adopts institutional theory, in particular, coercive isomorphism and the processual approach of Dawson. While coercive isomorphism shaped the process of municipal amalgamation, innovation in accounting practices also took place, greatly contributing to building the sense making of the new community. The accounting innovation consisted in the use of cost accounting logic to allocate revenues and expenditures between the two municipalities that in the end favoured the amalgamation and overcame the mandatory separation of published accounts. The study presents evidence that leading elected councillors and the chief accountant bolstered the process of accounting innovation. Apart from external organisational pressures posited by institutional theory, we suggest that, to explain accounting change within organisations, more emphasis should be given to the role played by individuals and contrasting interests during the institutionalisation process.

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State accounting innovations in pre-unification Italy

Cited by 21 publications

References 54 publications

Unification and Dual Closure in the Italian Accountancy Profession, 1861–1906

Unification and Dual Closure in the Italian Accountancy Profession, 1861–1906

From cameral system to the double-entry method

Accounting for community building: the municipal amalgamation of Milan in 1873–1876

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