Immortal star and accountant. Household accounting practices according to Enrico Caruso

Introduction: This study deals with the household accounting of Enrico Caruso, the most famous tenor of the twentieth century. After moving from Italy to the US, Caruso became the ‘star’ of the Metropolitan Opera House of New York and the first operatic tenor to record songs and opera-arias sold in millions of copies. Aim of the work: This study aims to show how household accounting is a practice adopted also by the upper class to control its own finance, revenue and expenses. Methodological approach: Referring to primary and secondary sources, this study shows that Caruso was a meticulous bookkeeper who kept a record of all his financial transactions in his account books. Main findings: This study offers a contribution to accounting history literature for two reasons: (a) it presents the first case of household accounting in an Italian context; and (b) it adds to the vast literature that deals with the relationship between accounting history and the arts. Originality: This study deepens the understanding of the household accounting practices of a renowned artist.

Parole chiave:household accounting, artist, twentieth century, check book, opera, sound recording

Valerio Antonelli, Emanuela Mattia Cafaro, Raffaele D’Alessio, Carlo Torre, Immortal star and accountant. Household accounting practices according to Enrico Caruso in "CONTABILITÀ E CULTURA AZIENDALE" 2/2025, pp 9-34, DOI: 10.3280/CCA2025-002002