'Accounting for the Music'. Institutional logics in the Regio Teatro Carolino of Palermo at the beginning of the nineteenth century

We analyse the foundation and organisation of the Regio Teatro Carolino (RTC) in Palermo in the mid-eighteenth century, and its development at the beginning of the nineteenth century. In particular, we examine the accounting system to determine how it was influenced by competing and often conflictin...

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Bibliographic Details
Published inAccounting history review Vol. 34; no. 1-2; pp. 79 - 107
Main Authors Rossi, Roberto, Funnell, Warwick
Format Journal Article
LanguageEnglish
Published Abingdon Routledge 03.05.2024
Taylor & Francis Ltd
Subjects
18th century
19th century
Accounting
institutional logics
Monarchy
Music
nineteenth century
Palermo
Theatre
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Summary:We analyse the foundation and organisation of the Regio Teatro Carolino (RTC) in Palermo in the mid-eighteenth century, and its development at the beginning of the nineteenth century. In particular, we examine the accounting system to determine how it was influenced by competing and often conflicting institutional logics. The RTC originated from a private initiative of the Palermo nobility, but soon had to resort to public funding to maintain its artistic performances. Following this process, the Bourbon monarchy implemented control over the RTC and more generally, over all theatrical activities. The research emphasises the different institutional logics that shaped the RTC's management system, highlighting the hybrid characteristics of this institution.
ISSN:2155-2851
2155-286X
DOI:10.1080/21552851.2024.2382746