This study analyses the process of amalgamation between the municipalities of Milan and Corpi Santi (1873-1876) and sheds light on the use of accounting in the context of boundary changes in local government. The study shows how the interaction of external pressures with internal factors played a role in facilitating the accounting change. In particular, the political vision and accounting information facilitated the process of amalgamation.
Guarini, E., Magli, F., Nobolo, A. (2016). Accounting for municipal merger: The case of Milan (1873). Intervento presentato a: XIV World Congress of Accounting Historians (WCAH), 25-27 June 2016, Pescara, Italy.
Accounting for municipal merger: The case of Milan (1873)
Guarini, EPrimo
;Magli, F
Secondo
;Nobolo, AUltimo
2016
Abstract
This study analyses the process of amalgamation between the municipalities of Milan and Corpi Santi (1873-1876) and sheds light on the use of accounting in the context of boundary changes in local government. The study shows how the interaction of external pressures with internal factors played a role in facilitating the accounting change. In particular, the political vision and accounting information facilitated the process of amalgamation.
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