Alberto Nobolo

Il processo di unificazione del Regno d’Italia e l’armonizzazione dei preesistenti sistemi contabili

This paper focuses on harmonization of government accounting in historical perspective. The study explores the case of Italian Unification and sheds light on how the first accounting system for the Kingdom of Italy was regulated by combining the accounting systems of seven pre-unitary States. Evidence shows that accounting harmonization was not a leading priority among government reforms. Several urgent issues required government response such as public debt consolidation and harmonization of the fiscal system. This circumstances accelerated the decision to extend the Kingdom of Sardinia’s accounting system to the entire Kingdom of Italy. Furthermore, the scarcity of accounting techniques and methods among the other pre-unitary States further propelled the extension of this model throughout the newly unified Italian Kingdom. From this point of view, the influence on accounting practices of a specific cultural tradition seems to be directly connected with its own permanence and establishment in a specific context.

Accounting for community building: the municipal amalgamation of Milan in 1873-1876

ABSTRACT This study analyses the accounting change that occurred as a consequence of the amalgamation of the municipalities of Milan and Corpi Santi in the years 1873–1876 and sheds light on the role played therein by accounting information. To explain the process of accounting change, the study adopts institutional theory, in particular, coercive isomorphism and the processual approach of Dawson. While coercive isomorphism shaped the process of municipal amalgamation, innovation in accounting practices also took place, greatly contributing to building the sense making of the new community. The accounting innovation consisted in the use of cost accounting logic to allocate revenues and expenditures between the two municipalities that in the end favoured the amalgamation and overcame the mandatory separation of published accounts. The study presents evidence that leading elected councillors and the chief accountant bolstered the process of accounting innovation. Apart from external organisational pressures posited by institutional theory, we suggest that, to explain accounting change within organisations, more emphasis should be given to the role played by individuals and contrasting interests during the institutionalisation process.