“Società di Mutuo Soccorso ed Istituzione fra gli Operai di Pinerolo” [Workers’ Entity for Mutual Welfare of Pinerolo] is the first example of social security and welfare provision in Italy. The accounting documents, still available today, demonstrate how the organizational approach has changed by generating a lot of administrative events, that have been recorded on the accounting books. A precise recording activity has become necessary due to the growth in membership, as well as to the ever-increasing provision of welfare services: the Entity’s books allow us to observe the use of Accounting as a way to record events over a period of time full of historical happenings. Nowadays “Società di Mutuo Soccorso” adopts modern accounting systems, in accordance with the relevant legislation, as dealt by our survey about the accounting matters of “Società di Mutuo Soccorso di Pinerolo”.
The società di mutuo soccorso ed istituzione fra gli operai di Pinerolo: business model of operation and bookkeeping survey and financial statements drawing system
BOCCHINO, Umberto;GAMBA, VALTER
2005-01-01
Abstract
“Società di Mutuo Soccorso ed Istituzione fra gli Operai di Pinerolo” [Workers’ Entity for Mutual Welfare of Pinerolo] is the first example of social security and welfare provision in Italy. The accounting documents, still available today, demonstrate how the organizational approach has changed by generating a lot of administrative events, that have been recorded on the accounting books. A precise recording activity has become necessary due to the growth in membership, as well as to the ever-increasing provision of welfare services: the Entity’s books allow us to observe the use of Accounting as a way to record events over a period of time full of historical happenings. Nowadays “Società di Mutuo Soccorso” adopts modern accounting systems, in accordance with the relevant legislation, as dealt by our survey about the accounting matters of “Società di Mutuo Soccorso di Pinerolo”.File | Dimensione | Formato | |
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