Accounting, educational institutions and local government in Italy (1886–1907)

Risultato della ricerca: Contributo in rivistaArticolo in rivistapeer review

Abstract

Although little is known about accounting activities within educational institutions, even less is known about their relevance to local governments. By adopting an Anglo-Foucauldian perspective, an archival-based study is conducted in this article to investigate the accounting practices adopted by a religious congregation for the management of two vocational schools in Brescia, Italy, between 1886 and 1907. In such a context, which lacked an efficient and effective educational system and underwent socio-economic changes as a result of an incipient industrialisation process, the accounting practices proved to be crucial not only to ensure the proper functioning of the institutions under investigation, but also to deal with educational poverty. This study demonstrates that accounting practices have a constitutive role in pursuing equilibrium strategies within the dynamics of local government.
Lingua originaleEnglish
pagine (da-a)280-305
Numero di pagine26
RivistaAccounting History
Volume26
DOI
Stato di pubblicazionePubblicato - 2021

Keywords

  • Italy
  • accounting
  • educational institutions
  • governmentality
  • local government
  • nineteenth century
  • religious congregations

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