Accounting and governance in the final years of the Papal States: Dual roles in the papacy of Pius IX (1846–1870)
Valerio Antonelli|Stefano Coronella|Carolyn J. Cordery|Roberto Verona
The Papal States represent a unique and long period in Italian government the of Roman Catholic Church prior to Italy's unification 1870. 25-year was particularly tumultuous when struggled for survival, faced military popular challenges became increasingly indebted. Accounting could become an important tool assist decision-making enhance States' sustainability, as shown by governance reforms promulgated Pope Pius IX this period. Nevertheless, accountants chose what make visible emphasised secular, rather than sacred aspects States. Despite reforms, there disconnection between leaders accountants. This research therefore examines role accounting such institution, extends concept sacred-secular divide state beset resource constraints challenged fulfil its spiritual aims.
The British Accounting Review|Aston Publications Explorer (Aston University)