This study is the result of a research focusing on the accounting system of "Teatro alla Scala" in Milan in the period spanning 1921 to 1946. Nowadays, in Italy, the current public financing system of the entertainment industry often has to cope with crisis and social tension. Despite this, there are institutions, like La Scala, that have operated in the performing-arts sector for centuries and attained international recognition. Herein lies the interest in theatres. Our interest towards Teatro alla Scala is mainly motivated by the primary position held by this institution since 1921. In other words La Scala sets the benchmark for all the opera houses in its home country. In this paper, we have concentrated our historical research into La Scala on the period from 1921 to 1946. We have first looked at the institutional aspects, organizational structures and governance models, and afterwards, we have look at the financial statements and accounting practices used in this organizational context. The issues of this paper may be of interest for several reasons and may also stimulate further insights. Firstly this paper fosters reflection on the evolution of accounting in a specific institution: an Opera House. Second important point is the timeframe chosen linked with a complex social and political framework not only for Italy but also for all Europe

Pierotti, M. (2012). The case of Teatro alla Scala. In Evolution of Governance models and accounting information system. The case of Teatro alla Scala. Rirea.

The case of Teatro alla Scala

PIEROTTI, MARIA RITA
2012

Abstract

This study is the result of a research focusing on the accounting system of "Teatro alla Scala" in Milan in the period spanning 1921 to 1946. Nowadays, in Italy, the current public financing system of the entertainment industry often has to cope with crisis and social tension. Despite this, there are institutions, like La Scala, that have operated in the performing-arts sector for centuries and attained international recognition. Herein lies the interest in theatres. Our interest towards Teatro alla Scala is mainly motivated by the primary position held by this institution since 1921. In other words La Scala sets the benchmark for all the opera houses in its home country. In this paper, we have concentrated our historical research into La Scala on the period from 1921 to 1946. We have first looked at the institutional aspects, organizational structures and governance models, and afterwards, we have look at the financial statements and accounting practices used in this organizational context. The issues of this paper may be of interest for several reasons and may also stimulate further insights. Firstly this paper fosters reflection on the evolution of accounting in a specific institution: an Opera House. Second important point is the timeframe chosen linked with a complex social and political framework not only for Italy but also for all Europe
No
Scientifica
Capitolo o saggio
Opera House, governance, financial statement, accounting information system
English
Evolution of Governance models and accounting information system. The case of Teatro alla Scala
978-88-6659-032-3
Pierotti, M. (2012). The case of Teatro alla Scala. In Evolution of Governance models and accounting information system. The case of Teatro alla Scala. Rirea.
Pierotti, M
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Utilizza questo identificativo per citare o creare un link a questo documento: http://hdl.handle.net/10281/37366
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