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Accounting and performance monitoring in Tuscany: Larderello, 1836–1858

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  • Trevor Boyns
  • Fabrizio Cerbioni

Abstract

This study examines the use of accounting for performance monitoring in a new industrial environment, the manufacture of boric acid in Tuscany during the middle decades of the nineteenth century. We provide a background context showing the growing significance of Tuscan boric acid as a source of borax for use in the industrialisation of Britain and France, and how the supply of this product came into the hands of François-Jacques Larderel. However, given the method of financing employed, Larderel was forced into fixed-price supply agreements with his financial backers, which influenced the nature of the accounting system and its use as a means of performance monitoring. We also reflect on possible sources of inspiration for the system utilised from 1836.

Suggested Citation

  • Trevor Boyns & Fabrizio Cerbioni, 2019. "Accounting and performance monitoring in Tuscany: Larderello, 1836–1858," Accounting History Review, Taylor & Francis Journals, vol. 29(2), pages 243-267, May.
    • Handle: RePEc:taf:acbsfi:v:29:y:2019:i:2:p:243-267
    DOI: 10.1080/21552851.2019.1606524
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