arbiter
JournalsAccount

Organisational and accounting change at the Great and New Hospital of Palermo: Enlightenment reforms and institutional logics in early eighteenth-century Sicily

Roberto Rossi & Fernando Gutiérrez Hidalgo

Accounting History2026https://doi.org/10.1177/10323732251414456article
AJG 2ABDC A
Weight
0.50

Abstract

The 1722 renovation of Palermo's Great and New Hospital marked Sicily's first modern healthcare reorganisation, departing from mediaeval models. Using archival sources and the institutional logic lens, this study examines the evolution of accounting at this hospital in the early Enlightenment, providing richer information for decision-making. The merchant rector played a key administrative role within the hospital. This was because the merchants held significant influence over the governance of Palermo. This renovation occurred within the Italian Enlightenment, initially under the House of Savoy and later the Austrian Habsburgs, predating Bourbon-era studies in the European context.

Open via your library →

Cite this paper

https://doi.org/https://doi.org/10.1177/10323732251414456

Or copy a formatted citation

@article{roberto2026,
  title        = {{Organisational and accounting change at the Great and New Hospital of Palermo: Enlightenment reforms and institutional logics in early eighteenth-century Sicily}},
  author       = {Roberto Rossi & Fernando Gutiérrez Hidalgo},
  journal      = {Accounting History},
  year         = {2026},
  doi          = {https://doi.org/https://doi.org/10.1177/10323732251414456},
}

Paste directly into BibTeX, Zotero, or your reference manager.

Flag this paper

Organisational and accounting change at the Great and New Hospital of Palermo: Enlightenment reforms and institutional logics in early eighteenth-century Sicily

Flags are reviewed by the Arbiter methodology team within 5 business days.

Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.