Antonelli, V., Cafaro, E. M., D'Alessio, R., Bigoni, M. (2019) The Pope and the Train: Financial Reporting Practices in the Railroad Companies of the Papal States (1846-1870). Contabilità e cultura aziendale - Accounting and Cultures, (2). pp. 7-34. ISSN 1721-5242. E-ISSN 2283-7337. (doi:10.3280/CCA2019-002002) (Access to this publication is currently restricted. You may be able to access a copy if URLs are provided) (KAR id:79138)
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Abstract
This study investigates the accounting practices of the railroad companies operating in the Papal States (Italy) between 1846 and 1870. The Papal States’ agreements, edicts and laws, the railroad companies’ statutes, financial statements, meeting proceedings, auditors’ reports and management reports are the main primary sources we consulted for our historical analysis. By reviewing such documents, the role played by accounting in managing the relationship between directors and shareholders emerged. This paper makes two contributions to international literature in accounting history. It sheds light on the financial reporting practices in Italian railroad companies. Moreover, it investigates how accounting was used to manage the relationship between railroad companies, their shareholders and the Papal government.
Item Type: | Article |
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DOI/Identification number: | 10.3280/CCA2019-002002 |
Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
Divisions: | Divisions > Kent Business School - Division > Department of Accounting and Finance |
Depositing User: | Michele Bigoni |
Date Deposited: | 04 Dec 2019 11:58 UTC |
Last Modified: | 04 Mar 2024 19:41 UTC |
Resource URI: | https://kar.kent.ac.uk/id/eprint/79138 (The current URI for this page, for reference purposes) |
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