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Accounting and work in charities: the case of an Italian institution in the 19th century

conference contribution
posted on 2022-08-24, 07:17 authored by Mario Nicoliello, Farzaneh Jalali AliabadiFarzaneh Jalali Aliabadi
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

Location

Paris, France

Starting Date

2019-09-03

Finshing Date

2019-09-05

Rights Statement

© The Author(s) 2022. Article reuse guidelines: sagepub.com/journals-permissions

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