State accounting innovations in pre-unification Italy

The paper presents a comparative analysis of the governmental accounting systems deployed in the main Italian states between 1815 and 1861. The accounting practices of the pre-unification states are described and the main accounting innovations are discussed. The study emphasizes the relationships b...

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Bibliographic Details
Published in:Accounting history review 2013-03, Vol.23 (1), p.1-21
Main Authors: Coronella, S., Lombrano, A., Zanin, L.
Format: Article
Language:English
Subjects:
disclosure
innovation
pre-unification Italy
standardization
state accounting
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Summary:The paper presents a comparative analysis of the governmental accounting systems deployed in the main Italian states between 1815 and 1861. The accounting practices of the pre-unification states are described and the main accounting innovations are discussed. The study emphasizes the relationships between the regime type, political structures and the development of state accounting systems. It is suggested that the imposition of the accounting model of the Kingdom of Sardinia throughout Italy, following unification, resulted in the loss of some important accounting innovations developed by other pre-unification states. Parallels between accounting unification in nineteenth-century Italy and the current accounting standardization process advocated by the International Public Sector Accounting Standards are made.
ISSN:2155-2851
2155-286X
DOI:10.1080/21552851.2013.773641