The development seen by accounting and control systems in religious institutions is a topic widely debated by both national and international scholars. Often, attention has focused on the explanation of the methods and tools that are used in important religious institutions as well as on the key figures that are called to manage them. The aim of this paper, instead, is to interpret the developmental process that has involved the accounting and control system of an important religious institution: Loreto. For this reason, considering the particular nature of this institution as well as its history, the dichotomy between sacred and profane will be employed to shed light on some possible factors that could have influenced the considerable development and evolution of Loreto’s accounting and control system from the XVIth to the XVIIIth centuries.
L'evoluzione del sistema contabile e di controllo della Santa Casa di Loreto tra il XVI e il XVIII secolo: un'interpretazione tra sacro e profano / Gatti, Marco; Poli, Simone. - In: CONTABILITÀ E CULTURA AZIENDALE. - ISSN 1721-5242. - STAMPA. - 11:1(2011), pp. 5-30.