The Art of Government in Maria Louise's Duchy of Parma (1814–1847): Some Insight into Accounting Disclosure Practices

Author:

Balluchi Federica1ORCID,Furlotti Katia1ORCID

Affiliation:

1. University of Parma

Abstract

ABSTRACT The aim of this paper is to investigate the administration of the Duchy of Parma under Maria Louise and analyze, based on Foucault's concept of governmentality, the development of accounting documents and rules, providing insights into how accounting may have facilitated the rationalities of government in a critical period for public, administrative, and financial organizations due to the new administration enforced in Parma by Duchess Maria Louise after the period of French occupation. The research considers primary sources, such as the Comprehensive Framework of Parma State Laws (regarding accounting laws) and documentation in the Parma State Archive (regarding accounting reports), as well as secondary sources to form a detailed picture of the duchy's income and expenditure in the period.

Publisher

American Accounting Association

Subject

Accounting

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1. Accounting history publications 2022;Accounting History Review;2023-01-02

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