ABSTRACT
This chapter analyses how Carive's accounting system evolved—in terms of presentation rather than measurement—from its independence from the Mount of Piety (1853) until the end of the century. It explains that the entitled "The Cassa di Risparmio di Venezia in the Long Nineteenth Century", provides a discussion of the history and evolution of Carive during the nineteenth century. It points out governance, economic and geopolitical events influencing Carive's evolution. The chapter analyses the changes in the accounting system. It relates such changes to the changes in Carive's activities and to its relationships with stakeholders. The chapter finds that greater kinds of investments and sources of financing required the bank to evolve its financial statements in order to provide a more complete representation. It explains that to verify if the management trends can provide useful information on the reasons that may have led to the changes in Carive's accounting practices.
