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

Boyns, Trevor ORCID: 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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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: 28 Jan 2023 18:46

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