Skip to main content

Early forms of accounting for sustainable development: the Grand Duchy of Tuscany in the XVI and XVII centuries

Bigoni, M., Occhipinti, Z. (2023) Early forms of accounting for sustainable development: the Grand Duchy of Tuscany in the XVI and XVII centuries. Contabilità e Cultura Aziendale - Accounting and Cultures, . (In press) (Access to this publication is currently restricted. You may be able to access a copy if URLs are provided) (KAR id:102224)

PDF Author's Accepted Manuscript
Language: English

Restricted to Repository staff only
Contact us about this Publication
[thumbnail of Environmental Accounting Grand Duchy RESUBMITTED.pdf]
XML Word Processing Document (DOCX) Author's Accepted Manuscript
Language: English

Restricted to Repository staff only
Contact us about this Publication
[thumbnail of Environmental Accounting Grand Duchy RESUBMITTED.docx]

Abstract

Introduction: The paper explores early forms of accounting for sustainable development by considering the Grand Duchy of Tuscany when it was under the rule of Cosimo I, Francesco I, Ferdinando I and Cosimo II de Medici.

Aim of the work: The study shows how accounting practices were crucial means used by the Medici rulers to monitor the implementation of far-reaching environmental strategies that sought to balance civil and economic development with the need to protect the environment.

Methodological approach: The work draws upon primary sources located at the State Archive of Pisa. Their interpretation has been informed by the literature that has explored the role of the State in promoting sustainable development and the place of accounting in this endeavour.

Main findings: Accounting provided the Grand Dukes with crucial information on the Pisan territory, which enabled them to act on environmental matters to provide citizens with healthy and safe living conditions. Written information also allowed interventions that shaped the way in which citizens engaged with the environment so that human activity would not endanger natural resources.

Originality: The paper offers a novel perspective on how accounting can support interventions by States which seek to promote sustainable development. It also provides evidence of very early forms of environmental accounting that were mobilised by a State which deeply cared for safeguarding nature.

Item Type: Article
Uncontrolled keywords: Accounting, Sustainability, Grand Duchy of Tuscany, Power, State, Pisa.
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Divisions > Kent Business School - Division > Department of Accounting and Finance
Funders: University of Kent (https://ror.org/00xkeyj56)
Depositing User: Michele Bigoni
Date Deposited: 26 Jul 2023 10:21 UTC
Last Modified: 29 Jan 2024 23:14 UTC
Resource URI: https://kar.kent.ac.uk/id/eprint/102224 (The current URI for this page, for reference purposes)

University of Kent Author Information

  • Depositors only (login required):

Total unique views for this document in KAR since July 2020. For more details click on the image.