Divinity Atlas

Sacred Correspondences
Sources

Accounting and Governance in the Final Years of the Papal States (Antonelli et al., British Accounting Review, 2021)

British Accounting Review, 2021

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A peer reviewed accounting-history journal article reconstructing the Papal States' own budget accounts under Pope Pius IX, 1846 to 1870, including the state's average annual deficit and the accounting reforms Pius IX introduced to try to control it.

Facts
Assessment
Reliability Tier
2
A peer reviewed accounting-history journal article by named academic authors, the strongest kind of source this atlas cites; held at tier two rather than tier one only because the figure was confirmed from the paper's indexed abstract and preview text rather than a directly read full copy, the publisher version and an academia.edu preprint both refusing automated access.
Notes
The published figure of an average annual deficit of about 3,226,113 scudi across 1846 to 1870, with the deficit ranging from 5 to 95 percent of total revenue in individual years, is confirmed through the paper's indexed abstract and preview text; the full journal text sits behind a publisher paywall and an academia.edu preprint copy that refuses automated retrieval.
Citation
Author
Valerio Antonelli, Stefano Coronella, Carolyn Cordery, Roberta Verona
Publisher
British Accounting Review, vol. 53, issue 2, article 100920
Publication Year
2021
URL
https://www.sciencedirect.com/science/article/abs/pii/S0890838920300408
Source Type
peer-reviewed article
Sources
Accounting and Governance in the Final Years of the Papal States (Antonelli et al., British Accounting Review, 2021)
Valerio Antonelli, Stefano Coronella, Carolyn Cordery, Roberta Verona, British Accounting Review, vol. 53, issue 2, article 100920, 2021View the Source
Claims Backed By This Source (12 claims)

This source backs 12 claims across the atlas. As facts: 11 well-attested. Plus 1 entities citing it as a general reference with no single fact or relationship attached.

Disposition By Topic

  • Sources, 7 claims: 7 well-attested.
  • Organizations, 5 claims: 4 well-attested, 1 general references.
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