ABSTRACT Accounting practices evolve in response to changing historical, economic, and institutional contexts, particularly during periods of social and political transformation. Previous studies have typically framed accounting change as a consequence of external institutional pressures, while overlooking the internal dynamics and resource dependences that can lead to resistance to change. This study addresses this gap through a historical case analysis of a major charitable organization in pre-unification Italy, using process tracing and a mixed institutional and resource-dependence framework. The study offers three main contributions. First, it suggests that conflicting external reforms and internal demands can generate active resistance and that the pressure-and-resistance process can be cumulative. Second, it expands accounting historiography by examining the understudied context of pre-unification Italy and showing public-sector accounting spillover into private nonprofit organizations. Third, it offers insights for policymakers and standard-setters, emphasizing that reform effectiveness depends on its alignment with organizational identity, legitimacy, and stakeholder expectations. Data Availability: All data used in this study are publicly available from the sources cited in the manuscript. JEL Classifications: M41; N63; N83; L3.
Migliavacca et al. (2026) studied this question.