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    Supplementary_Material – Supplemental material for Railway systems and the ‘Universal Good of the State’: Technologies of government in the nineteenth-century Papal State

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    Supplemental material, Supplementary_Material for Railway systems and the ‘Universal Good of the State’: Technologies of government in the nineteenth-century Papal State by Valerio Antonelli, Michele Bigoni, Emanuela Mattia Cafaro and Raffaele D’Alessio in Accounting History</p

    A pioneering era of accounting history: The contributions of nineteenth-century Italian literature and its enduring dissemination around the globe

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    The aim of this article is to show the contributions to the accounting history literature made by Italian scholars working in the second half of the nineteenth century. These scholars comprised the world’s first community of academics, practitioners, office bearers and historians dealing in a systematic way with accounting’s past. They invented the narrative of accounting history and their historical re-enactments on relevant topics have been the basis for further historical research for many years. The last decades of the nineteenth century saw great development in historical studies of accounting, both in and outside of the academies. These studies were mainly of three types: (a) general histories, which examined the evolution of accounting practices from antiquity to the late nineteenth century; (b) investigations of the origins of double-entry and Pacioli; and (c) research on the evolution of accounting practices. Some of the most prominent books and papers published in this period have become widely known abroad. This article contributes to knowledge of early international accounting historians and can be linked to the field of accounting history today. It also demonstrates the widespread dissemination of this early Italian literature around the world, thereby forming the first example of international accounting history

    Accounting and expropriation of Jewish property in Fascist Italy 1939-1945

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    The Jewish anihilation by German Nazis constituted a gigantic murderous operation that passed also through the social and economic destruction. Not only Nazi Germany was the author of such operation, but also Fascist Italy, starting from the racial laws of 1939, resulted on restrictions of rights of Italian Jews such the confiscation of their properties
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