This study analyzes 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 is also discussed.
Il processo di unificazione del Regno d’Italia e l’armonizzazione dei preesistenti sistemi contabili
GUARINI, ENRICO;NOBOLO, ALBERTO;
2013
Abstract
This study analyzes 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 is also discussed.
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