The rural landscape of the trulli of Alberobello: world heritage and taxation mystery
Tracks
Gallery 1
| Monday, July 1, 2024 |
| 9:00 AM - 9:15 AM |
| Jade 1 |
Presenter
Assoc Prof Laura Maran
Assoc Prof
RMIT University
The rural landscape of the trulli of Alberobello: world heritage and taxation mystery
Abstract
"The trulli are typical rural buildings made of dry-stone walls and located in Alberobello (Southern Italy). Since1996, they have been declared world heritage by Unesco for their cultural relevance. In the past, they represented an important source of wealth for the feudal lords of the region. This paper analyses their economic impact in the period from 1481 to 1797, during the feudal dominion of the Earls Acquavivas from Conversano.
There are no accounting history studies based on such types of rural buildings, therefore the study of the origins, evolution and economic impact of the trulli is a stepping stone in the management of the rural landscape. The primary sources of this analysis are stored in the State Archives of Naples and Bari, and they also contain elements about the defence (difesa) and usage of the trulli in the fief of Conversano. The results of this study show that the economic impact of the trulli was far more conspicuous than what emerges from the fiscal documentation. We argue that the particular and ingenious configuration of the trulli (dry-stone walls) allowed their flexible usage in the management of the landscape, according to contingent needs, as well possible tax frauds (based on the land buildings) from the Earls Acquavivas."
There are no accounting history studies based on such types of rural buildings, therefore the study of the origins, evolution and economic impact of the trulli is a stepping stone in the management of the rural landscape. The primary sources of this analysis are stored in the State Archives of Naples and Bari, and they also contain elements about the defence (difesa) and usage of the trulli in the fief of Conversano. The results of this study show that the economic impact of the trulli was far more conspicuous than what emerges from the fiscal documentation. We argue that the particular and ingenious configuration of the trulli (dry-stone walls) allowed their flexible usage in the management of the landscape, according to contingent needs, as well possible tax frauds (based on the land buildings) from the Earls Acquavivas."
Biography
Laura Maran is Associate Professor in Management Accounting at RMIT University (Australia). Her research interests include management accounting in the public sector and accounting history. She is interested in exploring the root dynamics that informed the current evolution of performance management systems and forms of accounting in a diverse range of institutions (universities, councils, health-care institutions, charities, industries). She is joint editor of Accounting History (ABDC: A-ranked) and was identified as Australian field leader in 2020. Her accounting history scholarship is also acknowledged internationally. She is editorial board member of accounting journals, such as AAAJ (ABDC: A*-ranked), and ad-hoc reviewer for CPA, FAM, BAR, SAMPJ, JPBA&F and others. Her former industry experience includes managerial and consultant positions for national and international organizations, such as suppliers of Ferrari sports cars, regional governments, and health-care organizations. This experience allows her to embed authentic cases and industry-relevant issues to the teaching of undergraduate and post-graduate courses in the strategic and management accounting field. Her students and PhD students praise her efforts as extremely relevant to establish their successful career beyond academia in either industry (cybersecurity companies, business incubators, renewable energy companies) and government (Commonwealth Treasury).
Chair
Carolyn Fowler
Associate Professor
Victoria University Of Wellington
