The study investigates the accounting system of Santa Maria della Misericordia Hospital in the period between the end of XVIII century and the beginning of XIX century. Making an historical research on the basis of a synchronic and vertical approach, a comparison with the coeval literature was carried out. The results indicates a hard backwardness of the accounting system, specially for the period 1760-1805, owing to the weakness of the governance system adopted by the hospital.
Il sistema amministrativo-contabile dell’Ospedale Santa Maria della Misericordia di Perugia tra la fine del XVIII e l’inizio del XIX Secolo
BELLUCCI, Andrea;SANTINI, Fabio;TERZANI, Simone
2011
Abstract
The study investigates the accounting system of Santa Maria della Misericordia Hospital in the period between the end of XVIII century and the beginning of XIX century. Making an historical research on the basis of a synchronic and vertical approach, a comparison with the coeval literature was carried out. The results indicates a hard backwardness of the accounting system, specially for the period 1760-1805, owing to the weakness of the governance system adopted by the hospital.File in questo prodotto:
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