The Organization and Economics of Religious Congregations in Northern Italy, 1861-1929

Gregorini, Giovanni

doi:10.2307/j.ctt9qf157.17

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“…This led to the establishment of a network that was institutionally and economically dependent on the mother-house. This was a case of charity lived in poverty that was so widespread it contributed to the effectiveness of local welfare systems in Northern Italy (Gregorini, 2016a: 7–10), where RCs cooperated with institutions and governing classes to develop local communities (Gregorini, 2012). Despite this innovation, the relationship between religious institutions and accounting is still an under-researched topic (Carmona and Ezzamel, 2006; Cordery, 2015).…”

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Accounting, educational institutions and local government in Italy (1886–1907)

Semeraro

Gregorini

2020

Accounting History

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Although little is known about accounting activities within educational institutions, even less is known about their relevance to local governments. By adopting an Anglo-Foucauldian perspective, an archival-based study is conducted in this article to investigate the accounting practices adopted by a religious congregation for the management of two vocational schools in Brescia, Italy, between 1886 and 1907. In such a context, which lacked an efficient and effective educational system and underwent socio-economic changes as a result of an incipient industrialisation process, the accounting practices proved to be crucial not only to ensure the proper functioning of the institutions under investigation, but also to deal with educational poverty. This study demonstrates that accounting practices have a constitutive role in pursuing equilibrium strategies within the dynamics of local government.

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