This study aims to advance the literature by examining how accounting systems were used in the management of the Real Liceo in Lucca during the nineteenth century. It considers rare documents, statutes, and accounting books concerning the administration of the Real Liceo from 1819 to 1848. Focused on the importance of academic and educational organisation at the individual and societal levels, in line with Foucault’s works and theories, this research critically analyses the social and technical practice of accounting within the context of the Real Liceo, especially the nature, roles, uses, and impacts of accounting information in allocating resources and evaluating accountability.

The nature, roles, uses, and impacts of accounting systems in the Real Liceo of Lucca in the 19th century

Capocchi, A;Pierotti, M;
2022-01-01

Abstract

This study aims to advance the literature by examining how accounting systems were used in the management of the Real Liceo in Lucca during the nineteenth century. It considers rare documents, statutes, and accounting books concerning the administration of the Real Liceo from 1819 to 1848. Focused on the importance of academic and educational organisation at the individual and societal levels, in line with Foucault’s works and theories, this research critically analyses the social and technical practice of accounting within the context of the Real Liceo, especially the nature, roles, uses, and impacts of accounting information in allocating resources and evaluating accountability.
2022
Capocchi, A; Pierotti, M; Amelio, S; Orlandini, P
File in questo prodotto:
File Dimensione Formato  
Nature roles uses.pdf

non disponibili

Tipologia: Versione finale editoriale
Licenza: NON PUBBLICO - accesso privato/ristretto
Dimensione 4.17 MB
Formato Adobe PDF
4.17 MB Adobe PDF   Visualizza/Apri   Richiedi una copia

I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.

Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/11568/1160085
Citazioni
  • ???jsp.display-item.citation.pmc??? ND
  • Scopus 0
  • ???jsp.display-item.citation.isi??? 1
social impact