2023 - Franco Angeli
Article
Digital Version
Download | Copy/paste | Printing
Early forms of accounting for sustainable development : The Grand Duchy of Tuscany in the XVI and XVII centuries
P. 9-33
- The paper explores early forms of accounting for sustainable development by considering the Grand Duchy of Tuscany when it was under the rule of Cosimo I, Francesco I, Ferdinando I and Cosimo II de Medici.Aim of the work: The study shows how accounting practices were crucial means used by the Medici rulers to monitor the implementation of far-reaching environmental strategies that sought to balance civil and economic development with the need to protect the environment.
- Methodological approach: The work draws upon primary sources located at the State Archive of Pisa. Their interpretation has been informed by the literature that has explored the role of the State in promoting sustainable development and the place of accounting in this endeavour.
- Main findings: Accounting provided the Grand Dukes with crucial information on the Pisan territory, which enabled them to act on environmental matters to provide citizens with healthy and safe living conditions. Written information also allowed interventions that shaped the way in which citizens engaged with the environment so that human activity would not endanger natural resources. Originality: The paper offers a novel perspective on how accounting can support interventions by States which seek to promote sustainable development. It also provides evidence of very early forms of environmental accounting that were mobilised by a State which deeply cared for safeguarding nature. [Publisher's text]
-
Information
ISSN: 2283-7337
KEYWORDS
- Accounting, sustainability, Grand Duchy of Tuscany, power, state, Pisa
-
In this issue
- Artificial Intelligence in Historical Investigations : observations
- Early forms of accounting for sustainable development : The Grand Duchy of Tuscany in the XVI and XVII centuries
- Crises, business decisions and virtue : a managerial reading of biblical famine narratives
- The Bankruptcy of Abraham Gibbs & Co. and the Crises of British Merchant Banking in the Kingdom of the Two Sicilies and in Britain
- Conference for the 25th anniversary of the passing of Professor Ubaldo De Dominicis, Bologna 17th February 2024