I bilanci dell'opera pia degli Asili di Carità: dal 1836 al 1892 (The financial statements of the nursery of charity "Asili di Carità": from 1836 to 1892)

This study focuses on analyzing the changes and evolution of the accounting system in “Asili di Carità” - a "Kindergarten" school introduced in our country in early 1800. Originally this institution was a private association founded in 1836 that within two years got the recognition of "Pia Cause”. It was aimed at disadvantaged children aged between two and six years. In order to better understand political, economic and accounting choices made by the governance of the institution in the analyzed period, our research will develop the historical evolution both of the structure and organization and of economic – financial documents of "Asili di Carità" To highlight their contribution to the major changes taking place, in the accounting records, we will analyze the financial statements and "moral and administrative" management reports of “Asili di Carità” in particular moments of life of the institution and we compare them with the evolution of accounting theories and with the thought of the main scholars in the period around the unification of Italy (1836-1892). Main goal of our work is to analyze how accounting theories of the time have penetrated in the accounting practice of the institution and what kind of evolution has been perceived by “Asili di Carità”, whether at national level (after the unification of Italy) or yet at local level. In this analysis we will try to: - investigate the application of new laws both administrative and accounting terms; - investigate the coherence of accounting theories introduced by scholars of the time and the practice; - analyze if the evolution of accounting theories and scholars thought has also made changes in the accounting practice of kindergarten.