玛丽亚·路易丝的帕尔马公国的政府艺术（1814-1847）：对会计披露实践的一些见解。

IF 1.2 Q3 BUSINESS, FINANCE

Accounting Historians Journal Pub Date : 2022-06-21 DOI:10.2308/aahj-2021-011

Federica Balluchi, Balluchi Federica, Furlotti Katia

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引用次数: 1

摘要

本文的目的是调查玛丽亚·路易丝统治下的帕尔马公国的行政管理，并基于福柯的治理概念分析会计文件和规则的发展，从而深入了解由于玛丽亚·路易丝公爵夫人在法国占领后在帕尔马实施了新的行政管理，会计如何在公共、行政和金融组织的关键时期促进了政府的合理性。该研究考虑了主要来源，如帕尔马州法律综合框架(关于会计法)和帕尔马州档案中的文件(关于会计报告)，以及次要来源，以形成公国在该时期的收入和支出的详细情况。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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The Art of Government in Maria Louise’s Duchy of Parma (1814–1847): Some Insight into Accounting Disclosure Practices.

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.

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来源期刊

Accounting Historians Journal BUSINESS, FINANCE-

CiteScore

0.50

自引率

33.30%

发文量

期刊介绍： Accounting Historians Journal is an international journal that addresses the development of accounting thought and practice. AHJ embraces all subject matter related to accounting history, including but not limited to research that provides historical perspective on contemporary issues.