The Role of Government Accounting in the Unification of Italy13th World Congress of Accounting Historians, Newcastle University Business School, 17-19 July (2012)
AbstractThe focus of this paper is an historical perspective of the harmonization of accounting practices across all levels of government. This study specifically examines 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 within and across countries is also discussed.
- Government Accounting Harmonization,
- Accounting History,
- Local Government
Publication DateJuly, 2012
Citation InformationEnrico Guarini, Francesca Magli and Alberto Nobolo. "The Role of Government Accounting in the Unification of Italy" 13th World Congress of Accounting Historians, Newcastle University Business School, 17-19 July (2012)
Available at: http://works.bepress.com/enrico_guarini/29/