The 1908 earthquake of Messina: An accounting perspective on the city's reconstruction between faith and Fascism.

This article examines the urban reconstruction of Messina from 1923 to 1937 following the catastrophic 1908 earthquake, focusing on the role of accounting and calculation practices under Benito Mussolini's Fascist regime. It highlights how the Fascist government, in collaboration with Angelo Paino, the Metropolitan Archbishop of Messina, actively supported rebuilding the city's ecclesiastical heritage and key public buildings as part of a broader public works programme. Archival evidence reveals that accounting served both to monitor reconstruction progress and to facilitate political consensus-building with the Catholic electorate. The study contributes to accounting history by linking disaster recovery, urban planning, and the interplay between the Fascist state and the Catholic Church, emphasizing accounting’s role in translating political objectives into concrete reconstruction outcomes.