This research examines the processes of transformation of accounting systems as well as the activity and work of an ancient Italian charity titled the Congrega of the Apostolic Charity (the Congrega) from 1860 to 1886. During this period, various events occurred, such as changes in institutional activities as well as changes in the actors and accounting practices. The results of this study highlight the transition in accounting practices and reports caused by changes in the business of charities, and also how new rules and routines are institutionalised. We show that the changes in the composition of human resource – and the associated costs and reporting – are institutionalised following the changes in activities of the Congrega. We argue that the accounting transition in the Congrega, led by social and political changes, can be explained using an institutional framework, by the changes that occurred in the context.
History
Publication Date
2021-01-01
Proceedings
Accounting History
Publisher
SAGE
Volume
27
Issue
2
Pagination
16p. (p. 215-230)
ISSN
1032-3732
Name of conference
The Tenth Accounting History International Conference