1,721,066 research outputs found
Accounting and Raison d’État in the Grand Duchy of Tuscany: Reopening the University of Pisa (1543-1609)
No full textThe University of Pisa in the 16th and early 17th centuries was essential to the governmental plan of the Grand Dukes of Tuscany to strengthen their State. Consistent with the rationality of Foucault’s concept of raison d’État, the Grand Dukes sought to constantly mould the conduct of students and professors through a multitude of interventions. These often contradicted the law in the form of the Statute under which the University was reopened that promised to protect the freedom and independence of students and professors. Detailed control by the Grand Dukes was enabled by an extensive use of written information, most notably in the form of accounting reports, which made it possible for the rulers to govern the University through a ‘permanent coup d’État’
Funding policies and accounting at the University of Ferrara under the Fascist Regime in Italy
No full textAccounting was a fundamental tool for the Italian Fascist regime to exert its power on universities, which are recognised to be among the most independent public organisations within a State. For the Fascists, educational discourses were extremely important in forming the “new Italians” by shaping the values and beliefs of future generations and ruling classes according to the Fascist creed. Limiting the autonomy of these organisations was extremely important to take control of the educational process and limit freethinking. Accordingly, at the time when Fascists came into power the University of Ferrara enjoyed the status of “Free University”. Accounting provided the Fascist Government with key information about the activities of the University of Ferrara, thereby enabling an individualised intervention. At the same time, it helped to make visible the need of the University to rely on government funding when Fascist policies had the effect of “starving” the organisation. So persuasive was the action enabled by accounting information that the University eventually surrendered to the pressure coming from the government and requested to become a “Kingdom University”, subject to formal, penetrating controls by the State
Accounting and the Restoration of Pastoral Power in the 15th-century Roman Catholic Church
No full textInformed by the work of Foucault on pastoral power the chapter examines the genealogical core of governmentality in the context of the Roman Catholic Church at a time of great crisis in the 15th century. The contributions of accounting to pastoral power have been pivotal in restoring the Church’s standing and influence. Accounting was one of the technologies that allowed the bishops to control both the diocese as a whole and each priest, to subjugate the priests to the bishops’ authority and, thereby, to govern the diocese through a never-ending extraction of truth
The Imperative of Power: Accounting in Diverse Settings
No full textThe chapter recognizes the significant contributions of Italian, Spanish and Portuguese researches in studying accounting as a socially constructed practice. In particular, it explores how Italian and Iberian scholars have contributed to unmasking the seemingly benign appearance of accounting practices which makes them invaluable as a tool in the exercise of power for institutions as diverse as the Church and the State and the Empires. It also provides an overview of the chapters included in the book
Accounting and expropriation of Jewish property in Fascist Italy 1939-1945
No full textThe Jewish anihilation by German Nazis constituted a gigantic murderous operation that passed also through the social and economic destruction. Not only Nazi Germany was the author of such operation, but also Fascist Italy, starting from the racial laws of 1939, resulted on restrictions of rights of Italian Jews such the confiscation of their properties
Time, space and accounting at Nonantola Abbey (1350–1449)
Full text linkAccounting historians have provided several accounts of monastic life and accounting's role in it, considering important settings such as Montecassino and San Pietro abbeys in Italy and Durham Cathedral Priory in England. Research has shown how their governance arrangements and common values enabled the Benedictines to manage their monasteries in an efficient manner which was essential in tackling the misappropriation of resources by organisational actors, including abbots. Other studies have shed light on the use of practical and effective accounting practices by the Benedictines to manage their considerable wealth and pursue their spiritual and temporal goals. Nevertheless, this body of literature is yet to explicitly consider the dimensions of time and space and their relationship with accounting practices. This study begins to address this oversight by analysing the surviving accounting records of the Benedictine abbey of Nonantola in northern Italy from 1350 to 1449. In the accounting books of Nonantola Abbey linear and cyclical conceptions of time coexisted and had an impact on the way in which transactions were reflected in the accounts. At the same time, the abbey was at the centre of a complex network of accountabilities which included lay accountants, farmers and the lessees of the abbey's properties. The main characteristic of this system was not the accuracy of the records in detailing the assets, liabilities, expenses and revenue of the abbey but the maintenance of a control system to administer an extensive agricultural network and the identification of the relationships between the abbey and the stakeholders inhabiting its space
Economic polarization and antisocial behavior: An experiment
Full text linkEconomic inequality may fuel frustration, possibly leading to anger and antisocial behavior. We experimentally study a situation where only the rich can reduce inequality while the poor can express their discontent by destroying the wealth of a rich counterpart with whom they had no previous interaction. We test whether the emergence of antisocial behavior depends only on the level of inequality, or also on the conditions under which inequality occurs. We compare an environment in which the rich can unilaterally reduce inequality with one where generosity makes them vulnerable to exploitation by the poor. We observe more antisocial behavior when reducing inequality would be safe for the rich. This cannot be rationalized by inequality aversion alone, while it is in line with models of anger as the result of frustrated expectations. Indeed, the rich are expected to be more generous in the safe scenario, but this hope is systematically violated
Sticks and carrots in procurement
No full textWorking paper - Dipartimento di Scienze Economiche Marco Fanno - N. 105/200
The internationalization of Italian critical accounting scholarship: between language and national tradition
No full textThis editorial discusses the potential of Italian accounting scholarship to contribute to critical accounting studies. The aim of this special issue is to give a prominent visibility to the Italian language in the face of the struggles of non-Anglophone academics and help the latter to find a voice within the hegemony of English-language research, journals and journal rankings. This special issue recognizes the ability of language to transmit cultural and ideological values that would otherwise be overshadowed by the dominance of English-language literature. As part of the multilingualism of Critical Perspectives on Accounting, this opening to Italian is seen as a matter of equity, justice and reducing the power imbalance between English and other widely spoken languages. Nevertheless, linguistic barriers have not been the only impediment to the internationalization of Italian critical accounting scholarship for cultural barriers existed as well. The endogeneity of the Italian accounting philosophical stance, career incentives and a focus on eminently Italian concepts and methods have meant that, at least until the turn of the 21st century, academic production has been largely directed towards an Italian audience. Despite these challenges, the articles presented in this special issue confirm the richness of the Italian context and the ability of Italian scholars to contribute to international debates in critical accounting, both by adopting ‘international’ theories and methods and by remaining faithful to the ‘Economia Aziendale’ tradition
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