Accounting e “buon governo” delle comunità locali dello Stato Pontificio alla fine del XVI Secolo

With reference to the finances of the local communities of the Papal States, the Pro commissa Bull, issued by Pope Clement VIII on 15th August 1592, defined and introduced, on the one hand, a new government programme and, on the other hand, a new administration and control system. The aim of this paper is to explore the relationship between them, paying particular attention to the nature and role that accounting had in such a relationship. More specifically, adopting a socio-historical interpretation of accounting consistent with the New Accounting History paradigm, it seems possible that accounting had the nature and played the role of “technology of government”. The new administration and control system was probably defined and introduced in order to elaborate and operazionalize the aforementioned new government programme.