This paper focuses on a group of employees that carried out the auditing functions during the pre-unitary period in the South of Italy. We analyse the figure of the Razionale, employed at the Gran Corte de’ Conti di Napoli (the royal auditing entity) under the Bourbons’ domination. The analysis aims to verify if such a group presents distinctive features that allow us to recognise it as a peculiar burocratic group (corpo burocratico). The study is mainly based on primary sources, such as laws and regulations issued by the Bourbons’ government to manage and control the public finance, law interpretations and instructions on public accounting, as well as treaties on public administration, public finance and almanacs. Secondary sources drawn from the public accounting and economic history treaties are also employed. We find that Razionali could be recognised as a peculiar burocratic group in terms of recruitment, education, training career, skills and remuneration.
Keywords: Razionali, Auditing, Gran Corte de’ Conti di Napoli, accounting profession.
Adele Caldarelli, Clelia Fiondella, Marco Maffei, Rosanna Spanò, The figure of Razionali working for the Gran Corte de’ Conti di Napoli during the last Bourbons period in "CONTABILITÀ E CULTURA AZIENDALE" 2/2014, pp. 57-78, DOI:10.3280/CCA2014-002007