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I Razionali della Gran Corte de’ Conti di Napoli durante l’ultimo periodo borbonico

Author

Listed:
  • Adele Caldarelli
  • Clelia Fiondella
  • Marco Maffei
  • Rosanna Spanò

Abstract

L’articolo ha ad oggetto i Razionali, ossia un gruppo di impiegati in servizio presso la Gran Corte de’ Conti di Napoli (GCCN) che, durante l’ultimo periodo borbonico, si occupavano del controllo dei conti pubblici. L’obiettivo è di verificare se la figura del Razionale presenti caratteristiche distintive tali da far intravedere un peculiare corpo burocratico. Per questo scopo, l’analisi si appoggia al filone di ricerca intorno alle origini dei c.d. corpi burocratici, che si contraddistingue per l’osservazione di elementi caratterizzanti quali l’istruzione, le mansioni svolte, la retribuzione e i carichi di lavoro. Sono state impiegate fonti primarie e secondarie. Le fonti primarie sono costituite dal corpus normativo che disciplina l’attività della GCCN e le funzioni dei suoi impiegati. Le fonti secondarie includono, invece, scritti sulla storia del Regno delle Due Sicilie, la storia della GCCN e la storia della contabilità pubblica. Alla luce delle variabili esaminate, gli autori ritengono che sia possibile intravedere nei Razionali le caratteristiche di un corpo burocratico, seppure in forma primordiale.

Suggested Citation

  • Adele Caldarelli & Clelia Fiondella & Marco Maffei & Rosanna Spanò, 2014. "I Razionali della Gran Corte de’ Conti di Napoli durante l’ultimo periodo borbonico," CONTABILITA' E CULTURA AZIENDALE, FrancoAngeli Editore, vol. 2014(2), pages 57-78.
  • Handle: RePEc:fan:ccadaa:v:html10.3280/cca2014-002007
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    References listed on IDEAS

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    1. Carnegie, Garry D. & Edwards, John Richard, 2001. "The construction of the professional accountant: the case of the Incorporated Institute of Accountants, Victoria (1886)," Accounting, Organizations and Society, Elsevier, vol. 26(4-5), pages 301-325.
    2. Salvador Carmona & Luca Zan, 2002. "Special Section: Mapping variety in the history of accounting and management practices," European Accounting Review, Taylor & Francis Journals, vol. 11(2), pages 291-304.
    3. Lino Cinquini & Alessandro Marelli, 2007. "Accounting History Research in Italy, 1990-2004: An Introduction," Accounting History Review, Taylor & Francis Journals, vol. 17(1), pages 1-9.
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