Il processo di unificazione del Regno d’Italia e l’armonizzazione dei preesistenti sistemi contabili

Alberto Nobolo; Enrico Guarini; Magli Francesca

doi:10.3280/CCA2013-001004

The Unification of Italy and its accounting harmonization

Journal title CONTABILITÀ E CULTURA AZIENDALE
Author/s Alberto Nobolo, Enrico Guarini, Magli Francesca
Publishing Year 2013 Issue 2013/1
Language Italian Pages 28 P. 63-90 File size 997 KB
DOI 10.3280/CCA2013-001004
DOI is like a bar code for intellectual property: to have more infomation click here

Below, you can see the article first page

If you want to buy this article in PDF format, you can do it, following the instructions to buy download credits

FrancoAngeli is member of Publishers International Linking Association, Inc (PILA), a not-for-profit association which run the CrossRef service enabling links to and from online scholarly content.

This paper focuses on harmonization of government accounting in historical perspective. The study explores the case of Italian Unification and sheds light on how the first accounting system for the Kingdom of Italy was regulated by combining the accounting systems of seven pre-unitary States. Evidence shows that accounting harmonization was not a leading priority among government reforms. Several urgent issues required government response such as public debt consolidation and harmonization of the fiscal system. This circumstances accelerated the decision to extend the Kingdom of Sardinia’s accounting system to the entire Kingdom of Italy. Furthermore, the scarcity of accounting techniques and methods among the other pre-unitary States further propelled the extension of this model throughout the newly unified Italian Kingdom. From this point of view, the influence on accounting practices of a specific cultural tradition seems to be directly connected with its own permanence and establishment in a specific context.

Keywords: Accounting harmonization, public sector accounting, local government, Kingdom of Italy.

Trade credit and textiles manufacturers' behaviour during the Great Depression in the Kingdom of Italy: Insights from the analysis of bankruptcy proceedings accounting data Carmelo Marisca, Nicola Rappazzo, Gustavo Barresi, in CONTABILITÀ E CULTURA AZIENDALE 2/2023 pp.91
DOI: 10.3280/CCA2022-002005

Alberto Nobolo, Enrico Guarini, Magli Francesca, Il processo di unificazione del Regno d’Italia e l’armonizzazione dei preesistenti sistemi contabili in "CONTABILITÀ E CULTURA AZIENDALE" 1/2013, pp 63-90, DOI: 10.3280/CCA2013-001004