"The Romagna-Tuscany Province from the de' Medici to the Lorena's domination: local authorities and accounting issues (1513, 1776)"

The aim of the present paper is to give insights into the accounting issues and the local authorities’ administration of the Romagna-Tuscany Province in the passage from the de’ Medici’s (XVI century) to the Lorena’s domination (XVIII century). The study is pivoted on the Municipality of Castrocaro and the Land of Sun that was the chief Municipality of the Romagna-Tuscany Province. The study tries to evidence the level of local autonomy and an administrative rationalization in the passage between the two regimes and the analysis is coupled with the evidences on the role of accounting and its degree of systematization. Research material is drawn from the State archives of the Land of Sun, including the original de’ Medici’s Statute (1513), the Lorena’s General and Particular Regulation (1775) and the main accounting documents of the Municipality. This paper seeks to contribute to the literature on accounting issues in non-Anglo-Saxon countries in under-researched centuries. The study emphasizes the different visibility and economic discourses tied to the administrative change