The focus of this paper is an historical perspective of the harmonization of accounting practices across all levels of government. This study specifically examines accounting practice before and after the Unification of Italy (1861), shedding light on links between accounting reforms and changes in social, economic and political contexts due to diverse foreign occupations. The overall influence of government accounting traditions within and across countries is also discussed.

Nobolo, A., Guarini, E., Magli, F. (2012). The Role of Government Accounting in the Unification of Italy. Intervento presentato a: 13th World Congress of Accounting Historians, Newcastle University Business School, 17-19 July 2012, Newcastle, UK, Newcastle, UK.

The Role of Government Accounting in the Unification of Italy

Nobolo, A;Guarini, E;Magli, F
2012

Abstract

The focus of this paper is an historical perspective of the harmonization of accounting practices across all levels of government. This study specifically examines accounting practice before and after the Unification of Italy (1861), shedding light on links between accounting reforms and changes in social, economic and political contexts due to diverse foreign occupations. The overall influence of government accounting traditions within and across countries is also discussed.
paper
Accounting History, Government Accounting Harmonization; Kingdom of Italy; Local Government
English
13th World Congress of Accounting Historians, Newcastle University Business School, 17-19 July 2012, Newcastle, UK
2012
2012
open
Nobolo, A., Guarini, E., Magli, F. (2012). The Role of Government Accounting in the Unification of Italy. Intervento presentato a: 13th World Congress of Accounting Historians, Newcastle University Business School, 17-19 July 2012, Newcastle, UK, Newcastle, UK.
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/10281/34974
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