ABSTRACT This study examines the use of accounting for performance monitoring in a new industrial environment, the manufacture of boric acid in Tuscany during the middle decades of the nineteenth century. We provide a background context showing the growing significance of Tuscan boric acid as a source of borax for use in the industrialisation of Britain and France, and how the supply of this product came into the hands of François-Jacques Larderel. However, given the method of financing employed, Larderel was forced into fixed-price supply agreements with his financial backers, which influenced the nature of the accounting system and its use as a means of performance monitoring. We also reflect on possible sources of inspiration for the system utilised from 1836.

中文翻译：

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托斯卡纳的会计和绩效监控：Larderello，1836-1858

摘要 本研究考察了在新的工业环境中使用会计进行绩效监控，即 19 世纪中叶托斯卡纳的硼酸制造。我们提供了背景背景，展示了托斯卡纳硼酸作为用于英国和法国工业化的硼砂来源日益重要的重要性，以及该产品的供应如何进入 François-Jacques Larderel 手中。然而，鉴于所采用的融资方法，拉德雷尔被迫与他的财务支持者签订固定价格供应协议，这影响了会计系统的性质及其作为绩效监控手段的使用。我们还反思了 1836 年使用的系统的可能灵感来源。