I METADATI DI QUESTO DOI SONO STATI AGGIORNATI IL: 2026-08-28 15:03
Titolo completo
CONTABILITÀ E CULTURA AZIENDALE
Editore
FrancoAngeli
ISSN
1721-5242 (Rivista Stampata)
2283-7337 (Rivista Online)
Numero del volume
25
Numero del fascicolo
2
Designazione del fascicolo
2
Data del fascicolo
2025
Titolo completo
Immortal star and accountant. Household accounting practices according to Enrico Caruso
Di (autore)
Prima Pagina
9
Ultima Pagina
34
Lingua del testo
Inglese
Data di publicazione
2026/07
Copyright
2025 FrancoAngeli srl
Descrizione principale
Introduction: This study deals with the household accounting of Enrico Caruso, the most famous tenor of the twentieth century. After moving from Italy to the US, Caruso became the ‘star' of the Metropolitan Opera House of New York and the first operatic tenor to record songs and opera-arias sold in millions of copies. Aim of the work: This study aims to show how household accounting is a practice adopted also by the upper class to control its own finance, revenue and expenses. Methodological approach: Referring to primary and secondary sources, this study shows that Caruso was a meticulous bookkeeper who kept a record of all his financial transactions in his account books. Main findings: This study offers a contribution to accounting history literature for two reasons: (a) it presents the first case of household accounting in an Italian context; and (b) it adds to the vast literature that deals with the relationship between accounting history and the arts. Originality: This study deepens the understanding of the household accounting practices of a renowned artist.
Citazione non strutturata
Adamo S., Schipa T., Fasiello R., Alexander D. (2022). The musical, cultural and financial life and legacy of Tito Schipa.
Contabilità e cultura aziendale, 22: 53-89.
https://doi.org/10.3280/CCA2022-002004
Citazione non strutturata
Aliprandi E. (1874). Compendio di contabilità domestica, commerciale ed agraria. Soresina: Tonani.
Citazione non strutturata
Antonelli V., D’Alessio R., Iuliano G. (2007). Art and Accounting History: The Teatro San Carlo of Naples, 1737-1786. Accounting,
Business & Financial History, 17: 165-186.
https://doi.org/10.1080/09585200601127822
Citazione non strutturata
Artieri G. (1980). Napoli, punto e basta? Divertimenti, avventure, biografie, fantasie per napoletani e non. Milano: Mondadori.
Citazione non strutturata
Baker C.R. (2019). What can Thomas Jefferson’s accounting records tell us about plantation management, slavery, and Enlightenment
philosophy in colonial America?. Accounting History, 24: 236-252.
https://doi.org/10.1177/1032373218772589
Citazione non strutturata
Balluchi F., Lazzini A., Torelli R. (2021). Accounting and music: The role of Giuseppe Verdi in shaping the nineteenth-century
culture industry. Accounting History, 26: 612-639.
https://doi.org/10.1177/10323732211026022
Citazione non strutturata
Bigoni M., Funnell W., Deidda Gagliardo E., Pierotti M. (2021). Accounting for control of Italian culture in the Fascist Ethical
State: the Alla Scala Opera House. Accounting, Auditing & Accountability Journal, 34: 194-222.
https://doi.org/10.1108/AAAJ-09-2019-4186
Citazione non strutturata
Boys P.G. (1995). Samuel Pepys’s personal accounts. Accounting, Business & Financial History, 5: 308-320.
https://doi.org/10.1080/09585209500000048
Citazione non strutturata
Buckmaster D., Buckmaster E. (1999). Studies of accounting and commerce in Chaucer’s Shipman’s Tale. A review article. Accounting,
Auditing & Accountability Journal, 12: 113-128.
https://doi.org/10.1108/09513579910260021
Citazione non strutturata
Carnegie G.D., Napier C.J. (1996). Critical and interpretive histories: insights into accounting’s present and future through
its past. Accounting, Auditing & Accountability Journal, 9: 7-39.
https://doi.org/10.1108/09513579610121956
Citazione non strutturata
Carnegie G.D., Walker S.P. (2007a). Household accounting in Australia: Prescription and practice from the 1820s to the 1960s.
Accounting, Auditing & Accountability Journal, 20: 41-73.
https://doi.org/10.1108/09513570710731209
Citazione non strutturata
Carnegie G.D., Walker S.P. (2007b). Household accounting in Australia: a micro-historical study. Accounting, Auditing & Accountability
Journal, 20: 210-236.
https://doi.org/10.1108/09513570710741000
Citazione non strutturata
Caruso D. (1945). Enrico Caruso. His life and death. New York: Simon & Schuster.
Citazione non strutturata
Caruso E., Farkas A. (1997). Enrico Caruso. My father and my family. Portland: Amadeus.
Citazione non strutturata
Dorsi F., Rausa G. (2000). Storia dell’opera italiana. Milano: Pearson.
Citazione non strutturata
Fagerberg D. (1954). Spotlight on Personal Accounting. The Accounting Review, 29: 355-364.
https://doi.org/10.2308/TAR-7110269
Citazione non strutturata
Fucito S., Beyer B.J. (1922). Caruso and the art of singing. New York: Stokes.
Citazione non strutturata
Gaisberg F.W. (1942). The music goes round. New York: The Mcmillan Company.
Citazione non strutturata
Gargano P. (1997). Una vita, una leggenda: Enrico Caruso, il più grande tenore del mondo. Milano: Mondadori.
Citazione non strutturata
Giovannoni E., Giorgino M.C., Di Pietra R. (2023). Accountability and music: accounting, emotions and responses to the 1913
concert for Giuseppe Verdi. Accounting, Auditing & Accountability Journal, 36: 135-160.
https://doi.org/10.1108/AAAJ-09-2021-5430
Citazione non strutturata
Giorgino M.C. (2024). “And yet it moves!” An institutional analysis of the Immobili’s motion towards hybridity. Journal of
Management History, 30: 87-115.
https://doi.org/10.1108/JMH-07-2022-0024
Citazione non strutturata
Goode W.J. (1960). Norm Commitment and Conformity to Role-Status. American Journal of Sociology, 66: 246-258.
https://doi.org/10.1086/222876
Citazione non strutturata
Hopwood A.G. (1994). Accounting and everyday life: an introduction. Accounting, Organizations and Society, 19: 299-301.
https://doi.org/10.1016/0361-3682(94)90037-X
Citazione non strutturata
Jeacle I. (2009a). Going to the movies: accounting and twentieth century cinema. Accounting, Auditing & Accountability Journal,
22: 677-708.
https://doi.org/10.1108/09513570910966333
Citazione non strutturata
Jeacle I. (2009b). Accounting and everyday life: towards a cultural context for accounting research. Qualitative Research
in Accounting & Management, 6: 120-136.
https://doi.org/10.1108/11766090910973894
Citazione non strutturata
Jeacle I. (2012). Accounting and popular culture: framing a research agenda. Accounting, Auditing & Accountability Journal,
25: 580-601.
https://doi.org/10.1108/09513571211225051
Citazione non strutturata
Jeacle I. (2021). Accounting and entertainment: An introduction. Accounting history, 26: 3-8.
https://doi.org/10.1177/1032373220980872
Citazione non strutturata
Jeacle I., Miller P. (2016). Accounting, culture, and the state. Critical Perspectives on Accounting, 37: 1-4.
https://doi.org/10.1016/j.cpa.2015.10.001
Citazione non strutturata
Jenkins R. (2008). Social Identity. New York: Routledge.
Citazione non strutturata
Key P.V.R., Zirato B. (1922). Enrico Caruso, a Biography. Boston: Brown & Co.
Citazione non strutturata
Kirkham L.M., Loft A. (2001). The lady and the accounts: missing from accounting history?. Accounting Historians Journal,
28: 67-90.
https://doi.org/10.2308/0148-4184.28.1.67
Citazione non strutturata
Kolodin I. (1940). The Metropolitan Opera 1883-1939. New York: Oxford University Press.
Citazione non strutturata
Komori N. (2012). Visualizing the negative space: Making feminine accounting practices visible by reference to Japanese women’s
household accounting practices. Critical Perspectives on Accounting, 23: 451-467.
https://doi.org/10.1016/j.cpa.2012.04.006
Citazione non strutturata
Komori N., Humphrey C. (2000). From an envelope to a dream note and a computer – the award-winning experiences of post-war
Japanese household accounting practices. Accounting, Auditing & Accountability Journal, 13: 450-474.
https://doi.org/10.1108/09513570010338302
Citazione non strutturata
Landes J.B. (2003). Further thoughts on the public/private distinction Journal of Women’s History, 15: 28-39.
https://doi.org/10.1353/jowh.2003.0051
Citazione non strutturata
Llewellyn S., Walker S.P. (2000). Household accounting as an interface activity: the home, the economy and gender. Critical
Perspectives on Accounting, 11: 447-478.
https://doi.org/10.1006/cpac.1999.0373
Citazione non strutturata
Maddock L. (2018). Shakespeare was indisputably an accountant!, Accounting, Auditing & Accountability Journal, 31(8): 2249-2260.
https://doi.org/10.1108/AAAJ-10-2018-021
Citazione non strutturata
Maltby J. (1997). Accounting and the soul of the middle class: Gustav Freytag’s Soll und Haben. Accounting, Organizations
and Society, 22: 69-87.
https://doi.org/10.1016/0361-3682(95)00050-X
Citazione non strutturata
Manetti G., Bellucci M. and Bagnoli L. (2020). The construction of Brunelleschi’s dome in Florence in the fifteenth century:
between accountability and technologies of government. Accounting History Review, 30: 141-169.
https://doi.org/10.1080/21552851.2019.1686036
Citazione non strutturata
Manetti G., Bellucci M., Nitti C., Bagnoli L. (2023). A study of Michelangelo's David from an accountability perspective:
Antecedents of dialogic accounting in the early Florentine Renaissance. Accounting History, 28: 30-57.
https://doi.org/10.1177/10323732221132029
Citazione non strutturata
Marchesini G. (1894). Elementi di contabilità commerciale, domestica e rurale a scrittura semplice e doppia. Udine: Del Bianco.
Citazione non strutturata
McBride K. (2022). ‘And one man in his time plays many parts’ – Samuel Pepys business administrator, accomptant and auditor.
Business History, 64: 1369-1387.
https://doi.org/10.1080/00076791.2020.1781819
Citazione non strutturata
McBride K. (2023). It’s a gift – Samuel Pepys and Sir William Warren, an account of gifts, bribes and kickbacks. Accounting,
Auditing & Accountability Journal, 36: 913-932.
https://doi.org/10.1108/AAAJ-07-2021-5382
Citazione non strutturata
McKinstry S., Fletcher M. (2002). The personal account books of Sir Walter Scott. The Accounting Historians Journal, 29: 59-89.
https://doi.org/10.2308/0148-4184.29.2.59
Citazione non strutturata
Miley F., Read A. (2021). Entertainment as an archival source for historical accounting research. Accounting History, 26:
146-167.
https://doi.org/10.1177/1032373220969219
Citazione non strutturata
Moore D.L. (1974). Lord Byron Accounts Rendered. London: John Murray.
Citazione non strutturata
Napier C.J. (1991). Aristocratic Accounting: The Blue Estate in Glamorgan, 1814-1880. Accounting and Business Research, 21:
163-174.
https://doi.org/10.1080/00014788.1991.9729829
Citazione non strutturata
Napier C.J., Giovannoni E. (2021). Accounting for heritage assets: Thomas Holloway’s picture collection, 1881-2019. The British
Accounting Review, 53, 100944.
https://doi.org/10.1016/j.bar.2020.100944
Citazione non strutturata
Northcott D., Doolin B. (2000). Home accountants: exploring their practices, Accounting, Auditing & Accountability Journal,
13: 475-501.
https://doi.org/10.1108/09513570010338267
Citazione non strutturata
Parker R.H. (1999). Searching the British accounting literature 1179-1998. The British Accounting Review, 31: 15-30.
https://doi.org/10.1006/bare.1998.0079
Citazione non strutturata
Parker R.H., Meehan M. (1999). Accounting in Chaucer’s Canterbury Tales. Accounting, Auditing & Accountability Journal, 12:
92-112.
https://doi.org/10.1108/09513579910260012
Citazione non strutturata
Parkinson J.M. (1986). Daniel Defoe: Accountant. Accounting History, 2: 33-49.
Citazione non strutturata
Pedrazzi A. (2009). Qualcosa da leggere. New York: Lulu.
Citazione non strutturata
Previts G.J., Parker L.D., Coffman E.N. (1990). An accounting historiography: subject matter and methodology. Abacus, 26:
136-158.
https://doi.org/10.1111/j.1467-6281.1990.tb00250.x
Citazione non strutturata
Rentschler R., Lee B., Subramaniam, N. (2021). Calculative practices and socio-political tensions: A historical analysis of
entertainment, arts and accounting in a government agency. Accounting History, 26: 80-101.
https://doi.org/10.1177/1032373220934894
Citazione non strutturata
Rossi R., Funnell W. (2024). ‘Accounting for the Music’. Institutional logics in the Regio Teatro Carolino of Palermo at the
beginning of the nineteenth century. Accounting History Review, 34: 79-107.
https://doi.org/10.1080/21552851.2024.2382746
Citazione non strutturata
Rutterford J., Maltby J. (2006). Frank must marry money: men, women, and property in Trollope’s novels. Accounting Historians
Journal, 33: 169-199.
https://doi.org/10.2308/0148-4184.33.2.169
Citazione non strutturata
Sanjek R. (1988). American Popular Music and Its Business: The First Four Hundred Years. Oxford: Oxford University Press.
Citazione non strutturata
Schultz S.M., Hollister J. (2004). Single-entry accounting in early America: the accounts of the Hasbrouck family. Accounting
Historians Journal, 31: 141-174.
https://doi.org/10.2308/0148-4184.31.1.141
Citazione non strutturata
Shinoto R. (2023). Good wives and wise mothers: Establishing the foundations of modern Japan through women's accounting education.
Accounting History, 28: 442-467.
https://doi.org/10.1177/10323732231186219
Citazione non strutturata
Spruill W.G., Wootton C.W. (1995). The struggle of women in accounting: the case of Jennie Palen, pioneer accountant, historian
and poet. Critical Perspectives on Accounting, 6: 371-389.
https://doi.org/10.1006/cpac.1995.1033
Citazione non strutturata
Vickery A. (1998). The Gentleman’s Daughter: Women’s Lives in Georgian England. London: Yale University Press.
Citazione non strutturata
Vickery A. (2006). His and hers: gender, consumption and household accounting in eighteenth-century England. Past and present,
1: 12-38.
https://doi.org/10.1093/pastj/gtj013
Citazione non strutturata
Virtanen A. (2009). Accounting, gender and history: the life of Minna Canth. Accounting History, 14: 79-100.
https://doi.org/10.1177/1032373208098553
Citazione non strutturata
Vollmers G.L., Tyson T.N. (2004). A personal account book of Joseph E. Bell: a record of survival in nineteenth century rural
America. Accounting History, 9: 89-109.
https://doi.org/10.1177/103237320400900306
Citazione non strutturata
Walker S.P. (1998). How to secure your husband’s esteem. Accounting and private patriarchy in the British middle-class household
during the nineteenth century. Accounting, Organizations and Society, 23: 485-514.
https://doi.org/10.1016/S0361-3682(97)00025-1
Citazione non strutturata
Walker S.P. (2008). Accounting histories of women: beyond recovery? Accounting, Auditing & Accountability Journal, 21: 580-610.
https://doi.org/10.1108/09513570810872932
Citazione non strutturata
Walker S.P., Llewellyn S. (2000). Accounting at home: some interdisciplinary perspectives. Accounting, Auditing & Accountability
Journal, 13: 425-449.
https://doi.org/10.1108/09513570010338032
Citazione non strutturata
Walker S.P., Carnegie G.D. (2007). Budgetary earmarking and the control of the extravagant woman in Australia, 1850-1920.
Critical Perspectives on Accounting, 18: 232-261.
https://doi.org/10.1016/j.cpa.2005.10.003
Citazione non strutturata
Warnock K. (2008). Auditing Bloom, editing Joyce: accounting and accountability in Ulysses. Accounting, Business & Financial
History, 18: 81-95.
https://doi.org/10.1080/09585200701824765