The "Teatro alla Scala in Milan". The support of the financial statement to governance models from 1921 to 1946

This study is the result of research focusing on the accounting systems of the Teatro alla Scala in Milan in the period spanning 1921 to 1946. The Teatro alla Scala in Milan is internationally recognised as a world stage for Opera. The aim of this research is to seek to understand, through the study of the evolution of the form and content of the informational tools, if these were able to provide relevant data in order to adequately support the governing bodies during the period analysed. The investigation has revealed a parabolic trend in the way the data was structured. In an attempt to offer valid food for thought to current scientific debates we have focused on the role played by the bookkeeping informational system of this institution during a very specific historical period, and how it balanced out and/or enforced the relations of the powers at the time.