The process of the Unification of Italy, in its main historical reconstructions, has complex streaks and still very promising areas for research and in-depth study which include the precise definition of the dynamics of the economic culture and its socio-anthropological characterization. From present day historical research it seems that it can be said that the Kingdom of the Two Sicilies, at the time of the beginning of the Unification, showed very well organized and complex connotations, not necessarily to be traced back to the categories of underdevelopment and of backwardness. In many sectors of production, allied mainly with state management, the particular evolution of such experiences lets the existence of a level of development of economic disciplines and business-economics be assumed that, however, from the present scientific reconstructions doesn’t seem to emerge with clarity. In this direction this study by the recovery and the study of a work on the theme of state financial administration under Bourbon rule tries to add detail, in order to ascertain the presence of an evolved culture of accountancy and of business management that is still, substantially, evasive. In this direction, through the analysis of the text in question in its accounting part, through a methodical reading of the structure of the system described, it can be agreed that signs of operating traits that have characterized the accounting system and state economic control over time can be detected.
Keywords: Accounting, public, pre-unification, structure, evolution.
Pierluigi Catalfo, Gustavo Barresi, Carmelo Marisca, The state of progress of the Public Accounting system in the Kingdom of the two Sicilies from the "Uffiziale di carico nel Real Ministero di Stato delle Finanze" Francesco Dias’ cultural perspective in "CONTABILITÀ E CULTURA AZIENDALE" 2/2015, pp. 7-26, DOI:10.3280/CCA2015-002002