Accounting, Charities and local government in modern Italy: the case of the Congrega della carit? apostolica in Brescia

Giovanni Gregorini

CONTABILIT? E CULTURA AZIENDALE, 2016, vol. 2016/2, issue 2, 7-43

Abstract: Within the framework of the social charity systems born in Italy during the modern age, the case of Brescia stands out because of its complexity and of the presence of a significant charitable organization denominated Congrega della carit? apostolica (CCA). Initially aimed at addressing the needs of the shamefaced poor - i.e. of those impoverished people who could no longer preserve the lifestyle of the social status they had previously enjoyed - in the early 20th century, this organization was the largest urban charity institution in the Kingdom of Italy. This paper aims to outline its institutional profile, the organizational and governance forms adopted and - especially - the accounting and internal and external control practices used in both ordinary and extraordinary administration, with reference to the years between the 19th and the 20th centuries - a period in the history of Italy that was crucial, due to the great economic, social and political transformation it brought about. This research has been supported by an extensive historical archive, which offers valid opportunities for deeper investigation in the future.

Date: 2016
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