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State accounting innovations in pre-unification Italy


  • S. Coronella
  • A. Lombrano
  • L. Zanin


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.

Suggested Citation

  • S. Coronella & A. Lombrano & L. Zanin, 2013. "State accounting innovations in pre-unification Italy," Accounting History Review, Taylor & Francis Journals, vol. 23(1), pages 1-21, March.
  • Handle: RePEc:taf:acbsfi:v:23:y:2013:i:1:p:1-21
    DOI: 10.1080/21552851.2013.773641

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    Cited by:

    1. Giovanni Gregorini, 2016. "Accounting, Charities and local government in modern Italy: the case of the Congrega della carit? apostolica in Brescia," CONTABILIT? E CULTURA AZIENDALE, FrancoAngeli Editore, vol. 2016(2), pages 7-43.
    2. Enrico Guarini & Francesca Magli & Alberto Nobolo, 2018. "Accounting for community building: the municipal amalgamation of Milan in 1873–1876," Accounting History Review, Taylor & Francis Journals, vol. 28(1-2), pages 5-30, May.
    3. Maran, Laura & Bracci, Enrico & Funnell, Warwick, 2016. "Accounting and the management of power: Napoleon’s occupation of the commune of Ferrara (1796–1799)," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 34(C), pages 60-78.
    4. Stacchezzini, Riccardo & Masiero, Eleonora & Lai, Alessandro, 2023. "Histories as counter-accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 91(C).
    5. Alessia Patuelli & Jonida Carungu, 2016. "Accounting research trends during the last 20 years: evidence from Italy," CONTABILIT? E CULTURA AZIENDALE, FrancoAngeli Editore, vol. 2016(2), pages 65-85.

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