“After all, why shouldn’t I keep it?” Resistance to change in accounting practices: a historical case study

Accounting practices evolve in response to changing historical, economic, and institutional contexts, particularly during periods of social and political transformation. Previous studies have typically framed accounting change as a consequence of external institutional pressures, while overlooking the internal dynamics and resource dependencies that can lead to resistance to change. This study addresses this gap through a historical case analysis of a major charitable organization in pre-unification Italy, using process tracing and a mixed institutional and resource-dependence framework. The paper offers three main contributions. First, it suggests that conflicting external reforms and internal demands can generate active resistance, and that the pressure-and-resistance process can be cumulative. Second, it expands accounting historiography by examining the understudied context of pre-unification Italy and showing public-sector accounting spillover into private nonprofit organizations. Third, it offers insights for policymakers and standard-setters, emphasizing that reform effectiveness depends on its alignment with organizational identity, legitimacy, and stakeholder expectations.