When accounting history almost merges with economic history: exploring trade credit dynamics through bankrupts' financial data. An analysis of Italian textile industry at the turn of 19th century

The economic development of Italy following its Unification remains a subject of great scholarly interest, yet it presents significant challenges due to the scarcity of reliable statistical records and deep regional disparities. This book explores the role of trade credit in sustaining industrial growth, analysing 1,745 bankruptcy procedures recorded in the “Giornale dell’Unione Commercianti in Manifatture di Milano” between 1898 and 1901. Through the examination of financial data, the research reconstructs patterns of credit allocation across different regions, providing new insights into the interaction between economic conditions and commercial practices. By adopting an interdisciplinary perspective that combines accounting history and economic history, this work contributes to ongoing debates on the use of financial records in historical research. It also highlights the significance of non-traditional sources in reconstructing business dynamics in periods of limited statistical coverage. Aimed at scholars and researchers in accounting history and economic history, this monograph offers a detailed case study of the textile sector’s financial structure, while also proposing new research avenues in the field of bankruptcy and credit networks in historical contexts.