Accounting and governance in the final years of the Papal States:Dual roles in the papacy of Pius IX (1846–1870)

Abstract

The Papal States represent a unique and long period in Italian government and in the government of the Roman Catholic Church prior to Italy's unification in 1870. The 25-year period prior to unification was a particularly tumultuous period when the Papal States struggled for survival, faced military and popular challenges and became increasingly indebted. Accounting could become an important tool to assist decision-making and enhance the Papal States' sustainability, as shown by the governance reforms promulgated by Pope Pius IX in this period. Nevertheless, accountants chose what to make visible and emphasised secular, rather than the sacred aspects of the Papal States. Despite reforms, there was a disconnection between the leaders and the accountants. This research therefore examines the role of accounting in such an institution, and extends the concept of a sacred-secular divide to a state government beset by resource constraints and challenged to fulfil its spiritual aims.

Publication DOI: https://doi.org/10.1016/j.bar.2020.100920
Divisions: College of Business and Social Sciences > Aston Business School > Accounting
Additional Information: © 2020, Elsevier. Licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International http://creativecommons.org/licenses/by-nc-nd/4.0/
Uncontrolled Keywords: Nineteenth century,Papal states,Sacred and secular,State budget,Accounting
Publication ISSN: 1095-8347
Full Text Link:
Related URLs: https://www.sci ... 890838920300408 (Publisher URL)
http://www.scop ... tnerID=8YFLogxK (Scopus URL)
PURE Output Type: Article
Published Date: 2021-03
Published Online Date: 2020-04-20
Accepted Date: 2020-04-15
Authors: Antonelli, Valerio
Coronella, Stefano
Cordery, Carolyn J. (ORCID Profile 0000-0001-9511-7671)
Verona, Roberto

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