2024
DOI: 10.3280/cca2024-001006
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The role of experts in the "hierarchical observation" of a philanthropic educational institution: The case of the Conservatorio di San Pietro a Majella in Naples (19th century)

Alessio Maria Musella,
Tiziana Di Cimbrini

Abstract: Introduction: The study compares the accounting system of the Conservatorio di San Pietro a Majella (CSPM) in Naples before and after its renovation imposed by King Ferdinand II in 1856 with the royal decree of 21 July. The decree, promulgated during the political crisis of the Bourbon monarchy, was aimed at strengthening the control of this charitable-educational institution of the city of Naples, to retain power over the city. Aims of the work: The paper aims at understanding which aspects of the accounting … Show more

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