In the nineteenth century, when the theatre arts were at their peak, Milan was considered the intellectual and artistic capital of Italy. This article explores the objectives and the functioning of an important mutual aid company based in Milan – the Pio Istituto Teatrale – through its accounting system. These accounting documents clearly convey the dual nature of this organization, which was dedicated to protecting both social welfare and the arts. This study confirms the social role of accounting and its implications. In recent years, the attention paid to accounting in artistic institutions has been increasing. However, while many studies have explored Italian mutual aid societies in general, few have considered those in the artistic field specifically. This article attempts to rectify this oversight by examining a mutual aid society functioning in the world of theatre via its accounting records.

中文翻译：

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19 世纪和 20 世纪米兰的艺术互助：“Pio Istituto Teatrale”

十九世纪，当戏剧艺术达到顶峰时，米兰被认为是意大利的知识和艺术之都。本文通过其会计系统探讨了位于米兰的重要互助公司 Pio Istituto Teatrale 的目标和运作。这些会计文件清楚地传达了该组织的双重性质，该组织致力于保护社会福利和艺术。本研究证实了会计的社会作用及其影响。近年来，艺术机构对会计的关注度越来越高。然而，虽然许多研究总体上探讨了意大利互助协会，但很少有人专门考虑艺术领域的互助协会。