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

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  • Roberto Rossi
  • Warwick Funnell

Abstract

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.

Suggested Citation

  • Roberto Rossi & Warwick Funnell, 2024. "‘Accounting for the Music’. Institutional logics in the Regio Teatro Carolino of Palermo at the beginning of the nineteenth century," Accounting History Review, Taylor & Francis Journals, vol. 34(1-2), pages 79-107, May.
    • Handle: RePEc:taf:acbsfi:v:34:y:2024:i:1-2:p:79-107
    DOI: 10.1080/21552851.2024.2382746
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