سال انتشار:
2021
عنوان انگلیسی مقاله:
Accounting and governance in the final years of the Papal States: Dual roles in the papacy of Pius IX (1846-1870)
ترجمه فارسی عنوان مقاله:
حسابداری و حکمرانی در سال های پایانی دولت های پاپ: نقش های دوگانه در حکومت پاپی پیوس نهم (1846-1870)
منبع:
ScienceDirect- Elsevier- The British Accounting Review, 53 (2021) 100920: doi:10:1016/j:bar:2020:100920
نویسنده:
Valerio Antonelli
چکیده انگلیسی:
The Papal States represent a unique and long period in Italian government and in the
government of the Roman Catholic Church prior to Italys 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
emphasized 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.
keywords: دولت پاپ | بودجه دولت | مقدس و سکولار | قرن نوزدهم | Papal states | State budget | Sacred and secular | Nineteenth century
قیمت: رایگان
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