The gradual improvement refinement of the accounting tools in public sector is the result of a slow and suffered process. In our Country a “break point” has been represented by the Italian Unification. “Break point” because, by a domineering act, the Savoia’s accounting model has been imposed to all the Country, that had also showed, before the unification, local specificities worthy of interest. The present work aims to analyse the main experiences in financial statement field of the most important pre-unit States, in order to shed light on some innovative aspects which recollection is almost lost.

Il bilancio dello Stato nell'Italia pre-unitaria: esperienze a confronto

CORONELLA, STEFANO
2010

Abstract

The gradual improvement refinement of the accounting tools in public sector is the result of a slow and suffered process. In our Country a “break point” has been represented by the Italian Unification. “Break point” because, by a domineering act, the Savoia’s accounting model has been imposed to all the Country, that had also showed, before the unification, local specificities worthy of interest. The present work aims to analyse the main experiences in financial statement field of the most important pre-unit States, in order to shed light on some innovative aspects which recollection is almost lost.
File in questo prodotto:
Non ci sono file associati a questo prodotto.

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: http://hdl.handle.net/11367/16003
Citazioni
  • ???jsp.display-item.citation.pmc??? ND
  • Scopus ND
  • ???jsp.display-item.citation.isi??? ND
social impact