Electricity rates as a tool for regulatory accounting and economic governance. The case of the Italian electricity sector (1920-1975)
Journal title CONTABILITÀ E CULTURA AZIENDALE
Author/s Mario Turco
Publishing Year 2026 Issue 2025/2
Language English Pages 40 P. 71-110 File size 159 KB
DOI 10.3280/CCA2025-002004
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Introduction: The paper examines the evolution of electricity rates in the Italian electricity sector between 1920 and 1975. Aim of the work: The aim is to show how rates gradually became instruments of regulatory accounting and public economic governance. Methodological approach: The study is based on a historical-interpretive analysis of regulatory, institutional, corporate and statistical sources. Main findings: The paper shows that electricity rates moved from cost-recovery mechanisms to tools used to support investment, industrial policy, territorial cohesion and redistribution among users. Originality: The paper broadens the accounting history literature by analysing electricity rates as accounting instruments of State intervention in twentieth-century Italy.
Keywords: regulatory accounting, electricity rates, replacement costs, administered pricing, public intervention, economic governance
Mario Turco, Electricity rates as a tool for regulatory accounting and economic governance. The case of the Italian electricity sector (1920-1975) in "CONTABILITÀ E CULTURA AZIENDALE" 2/2025, pp 71-110, DOI: 10.3280/CCA2025-002004