Accounting to promote ethical tolerance: the case of the Italian prostitution model (1860)

Purpose This paper explores the role that control system – understood as a set of financial and non-financial mechanisms introduced by Ministerial Decree 15th February 1860 played in promoting ethical tolerance prostitution Kingdom Italy. Design/methodology/approach A qualitative research method was adopted. Specifically, this study draws on literature accounting deviant behaviors Suchman's theories legitimation (1995) to interpret empirical evidence collected from archival primary sources well secondary sources. Findings The highlights how law were molded limit serious consequences public health standpoint demonstrate State neither profited nor used money fund it. should have stimulated itself and, consequently, regulated. Originality/value opens new avenue field history exploring connection between prostitution. Moreover, unlike extant behaviors, delves into promote rather than activate normalization processes.