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Art and Accounting History: The Teatro San Carlo of Naples, 1737-1786

Author

Listed:
  • Valerio Antonelli
  • Raffaele D'alessio
  • Giuseppe Iuliano

Abstract

Situated in the centre of Naples, the Teatro San Carlo (TSC) was founded in 1737 by the Bourbon Crown during the Reign of the Two Sicilies (one of the several states into which Italy was divided in the eighteenth century), The theatre immediately became an object of admiration and was soon held to be without equal for the perfection of its acoustics. Its original project was described in the Encyclopedie by Diderot as a prime example of a modern theatre. The TSC was one of the most important theatres of Europe in the eighteenth century thanks to its opera buffas, ballets, comedies and operas. This paper examines developments in the management system (private vs. public), the organisational structure, the artistic and administrative activities as well as the accounting practices of the TSC during a period of approximately fifty years (from 1737 to 1786).

Suggested Citation

  • Valerio Antonelli & Raffaele D'alessio & Giuseppe Iuliano, 2007. "Art and Accounting History: The Teatro San Carlo of Naples, 1737-1786," Accounting History Review, Taylor & Francis Journals, vol. 17(1), pages 165-186.
    • Handle: RePEc:taf:acbsfi:v:17:y:2007:i:1:p:165-186
    DOI: 10.1080/09585200601127822
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    Cited by:

    1. Andrea Amaduzzi & Paola Orlandini & Mariarita Pierotti, 2018. "Special Issue: Accounting in different cultures and from different perspectives. Banking function and accounting practices from 1810 to 1897: The case of the Monte di Piet? in Milan," CONTABILIT? E CULTURA AZIENDALE, FrancoAngeli Editore, vol. 2018(2), pages 13-51.

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