2024/02/01 by Tiziana Di Cimbrini, Alessio Maria Musella, Giovanni Fosco
Economics, Econometrics and Finance · #Historical Economic and Social Studies
paper · pdf · doi:10.1177/10323732231221292
openalex publication_date 2024/02/01 · openalex created_date 2025/10/10 · openalex updated_date 2026/05/21
This study compares the healthcare management systems for cholera epidemics in Italy before and after the Crispi-Pagliani Health Reform of 1888. Specifically, we compare the monitoring, accounting, and reporting systems of deaths and infections during the 1884 and 1893 epidemics. Based on an econometric analysis of data from the Italian National Statistical Institute, we demonstrate that the post-reform system was more effective in reducing deaths by optimising medical personnel allocation in areas with higher epidemic intensity. From a Foucauldian perspective, we provide insights into the role of accounting in supporting noso-politics, bio-politics, and bio-power. Further, this study advances our understanding of reporting systems and the dynamics that governments trigger as part of strategies for preventing or containing contagion during epidemics. Finally, this study supports the use of econometrics in accounting history.