The Art of Government in Maria Louise's Duchy of Parma (1814–1847)
Some Insight into Accounting Disclosure Practices
Bibliographic Data
| ID | 21455288 |
|---|---|
| Authors | Federica Balluchi (0000-0003-1246-9175, University of Parma), Katia Furlotti (0000-0001-7030-6927, University of Parma) |
| Year | 2022 |
| Volume | 49 |
| Issue | 2 |
| Pages | 7-19 |
| Publication date | 2022-12-01 |
| Open Access | No |
| Type | ARTICLE |
| Venue | Accounting Historians Journal (JOURNAL) |
| Journal identifiers | ISSN: 0148-4184 • E-ISSN: 2327-4468 |
| Publisher | American Accounting Association (PUBLISHER • US) |
| DOI | 10.2308/aahj-2021-011 |
| OpenAlex | W4283257235 |
| Language | EN |
| Citations received | 2 |
| References cited | 39 |
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
Administration (probate law) · Art · Business · Documentation · Duchy · Government (linguistics) · Governmentality · Period (music) · Political science · Sociology · State (computer science) · Accounting · Accounting and Organizational Management · Law · Public Policy and Administration Research · Weber, Simmel, Sociological Theory
Account Books of the Imperial Waqfs (Charitable Endowments) in the Eastern Mediterranean (15th to 19th Centuries)
The birth of a modern public sector accounting system in France and Britain and the influence of Count Mollien
Global Governmentality
Foucault, Governmentality, and Critique
Accounting and the ‘Art of Government’
Accounting as a Technology of Government in the Portuguese Empire
Accounting and control in the founding of the New Settlements of Sierra Morena and Andalucia, 1767-72
Governing public servants
Peter Leopold's Reform of Tuscany (1774)
A revised list of independent states since the congress of Vienna
British ‘Colonial governmentality’
Governing economic life
| Citations per year | 1 |
|---|---|
| Citation span | 2024 - 2024 (1) |
| Highly cited | No |