{"title":"The Art of Government in Maria Louise’s Duchy of Parma (1814–1847): Some Insight into Accounting Disclosure Practices.","authors":"Federica Balluchi, Balluchi Federica, Furlotti Katia","doi":"10.2308/aahj-2021-011","DOIUrl":null,"url":null,"abstract":"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.","PeriodicalId":1,"journal":{"name":"Accounts of Chemical Research","volume":null,"pages":null},"PeriodicalIF":16.4000,"publicationDate":"2022-06-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"1","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Accounts of Chemical Research","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.2308/aahj-2021-011","RegionNum":1,"RegionCategory":"化学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q1","JCRName":"CHEMISTRY, MULTIDISCIPLINARY","Score":null,"Total":0}
引用次数: 1
Abstract
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.
期刊介绍：
Accounts of Chemical Research presents short, concise and critical articles offering easy-to-read overviews of basic research and applications in all areas of chemistry and biochemistry. These short reviews focus on research from the author’s own laboratory and are designed to teach the reader about a research project. In addition, Accounts of Chemical Research publishes commentaries that give an informed opinion on a current research problem. Special Issues online are devoted to a single topic of unusual activity and significance.
Accounts of Chemical Research replaces the traditional article abstract with an article "Conspectus." These entries synopsize the research affording the reader a closer look at the content and significance of an article. Through this provision of a more detailed description of the article contents, the Conspectus enhances the article's discoverability by search engines and the exposure for the research.
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