Boyns, Trevor ORCID: https://orcid.org/0000-0001-8056-8832 and Cerbioni, Fabrizio 2019. Accounting and performance monitoring in Tuscany: Larderello, 1836–1858. Accounting History Review 29 (2) , pp. 243-267. 10.1080/21552851.2019.1606524 |
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Abstract
This study examines the use of accounting for performance monitoring in a new industrial environment, the manufacture of boric acid in Tuscany during the middle decades of the nineteenth century. We provide a background context showing the growing significance of Tuscan boric acid as a source of borax for use in the industrialisation of Britain and France, and how the supply of this product came into the hands of François-Jacques Larderel. However, given the method of financing employed, Larderel was forced into fixed-price supply agreements with his financial backers, which influenced the nature of the accounting system and its use as a means of performance monitoring. We also reflect on possible sources of inspiration for the system utilised from 1836.
Item Type: | Article |
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Date Type: | Publication |
Status: | Published |
Schools: | Business (Including Economics) |
Publisher: | Taylor & Francis |
ISSN: | 2155-2851 |
Date of First Compliant Deposit: | 30 April 2019 |
Date of Acceptance: | 17 April 2019 |
Last Modified: | 28 Mar 2024 14:06 |
URI: | https://orca.cardiff.ac.uk/id/eprint/121986 |
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