Accounting and performance monitoring in Tuscany: Larderello, 1836–1858

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
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:	06 Nov 2024 07:45
URI:	https://orca.cardiff.ac.uk/id/eprint/121986

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