The paper is aimed to give insights in the organizational change of the Saint Anna Hospital in Ferrara (Italy) as well as the evolution of its intertwined accounting practices from 1590 to 1620. In 1598, the Dukedom of Ferrara was devolved to the Papal State bringing about an institutional and political shift that affected the overall society and its main institutions, like the hospital. The research benefits from the State and private Archives materials, included the original XVI century accounting books, Statute and organization manuals.
This paper sought to contribute to the sparse literature on accounting practices in non-Anglo-Saxon countries between XVI and XVII centuries, and more specifically tries to trace a frame of how an institutional change impacted both on the responsibility definition among organizational levels and accounting development within Saint Anna Hospital.