Disciplinary Practices and Labor Accounting in a Southern Italy-Based Swiss Company (1851–1899)

This study focuses on Schlaepfer, Wenner & C., a cotton mill set up by Swiss businessmen around Salerno (Southern Italy) in the 19th century. Such an industrial area had grown so much that it was named the “Manchester of the Two Sicilies.” The paper draws on a wealth of primary sources to examine the disciplinary system and labor accounting, primarily the company’s accounts books, managers’ memories, ministerial documents, magazines, and pamphlets. It explores the role played by timesheets, direct supervision, control of pieces worked, accounts opened at production and labor costs, fines, and the relief fund. This paper enriches the literature on accounting history in two respects. It contributes to the existing literature on labor accounting practices. Subsequently, the paper emphasizes the pivotal role of Swiss businessmen in establishing the textile industry in Southern Italy, together with the related accounting techniques. Data Availability: The data supporting the findings of this study were obtained from primary historical sources housed in two Italian state archives: the Archivio Storico delle Manifatture Cotoniere Meridionali at the Archivio di Stato di Avellino, and the Archivio di Stato di Salerno. These archival materials are available for consultation in accordance with the access policies of the respective archives. Interested researchers may request access by contacting the archives directly or visiting their official websites. JEL Classifications: M40; M54; N33; N64.