The Italian and Iberian Influence in Accounting History The Imperative of Power Routledge New Works in Accounting History Series
Coordonnateurs : Bigoni Michele, Funnell Warwick
The Italian and Iberian Influence in Accounting History provides compelling evidence of how accounting, when conceived of as a technology rather than simply as a tool to increase efficiency, can work as a means to sustain power relations in different sites, such as the Church, the State or the factory.
This book, drawing upon the growing body of work which focuses on Italy and the Iberian Peninsula, demonstrates how accounting practices were effective in the subjugation of single individuals or entire populations, whether Roman Catholic priests, State functionaries, inhabitants of conquered lands or workers. The effectiveness of accounting as a tool of power is linked to its neutral and technical appearance, which makes it difficult for those oppressed and controlled by its practices to oppose it. Its adaptability to different organizational contexts, as documented in The Italian and Iberian Influence in Accounting History, makes it a valuable tool for sustaining existing power relations and reproducing inequalities and exploitation.
The Italian and Iberian Influence in Accounting History is vital reading for academics and researchers in the fields of accounting, accounting history, political management and sociology and European history.
1. The Imperative of Power: Accounting in Diverse Settings
Michele Bigoni and Warwick Funnell
Part 1: Accounting and the Church
2. Accounting and the Diffusion of Sacred Values in the Diocese of Ferrara (1431-1457)
Michele Bigoni, Enrico Deidda Gagliardo and Warwick Funnell
3. War or the Business of God: Spanish Military Hospitals in the 18th Century
Juan Baños Sanchez-Matamoros and Warwick Funnell
4. Accounting and the Restoration of Pastoral Power in the 15th Century Roman Catholic Church
Michele Bigoni and Warwick Funnell
Part 2: Accounting and the State
5. Governmentality, Accounting and Disciplinary Practices in the Abruzzo State (1539-1586)
Massimo Sargiacomo
6. Accounting and the Management of Power: Napoleon’s Occupation of the Commune of Ferrara (1796-1799)
Laura Maran, Enrico Bracci and Warwick Funnell
7. Govern(mentality) and Accounting: The Influence of Different Enlightenment Discourses in Two Spanish Cases (1761–1777)
Juan Baños Sanchez-Matamoros, Fernando Gutiérrez, Concha Álvarez-Dardet Espejo and Francisco Carrasco Fenech
8. Accounting for Madness: the "Real Casa dei Matti" of Palermo 1824-1860
Valerio Antonelli, Raffaele D’Alessio, Roberto Rossi and Warwick Funnell
Part 3: Accounting and Empire
9. Accounting and Spatial Practices
Salvador Carmona, Mahmoud Ezzamel and Fernando Gutiérrez
10. Spanish State-owned Firms and the Implementation of Early Cost Management in Competitive Markets
Eva Carmona and Donato Gómez
11. Accounting and Taxation Practices in the Operation of Slavery in Brazi
- Warwick Funnell is Professor of Accounting and Public Sector Accountability and Head of Accounting at Kent Business School, UK
- Dr Michele Bigoni is a Senior Lecturer in Accounting Kent Business School, UK
Date de parution : 12-2019
15.2x22.9 cm
Date de parution : 10-2017
15.2x22.9 cm
Thèmes de The Italian and Iberian Influence in Accounting History :
Mots-clés :
Double Entry Bookkeeping; Double Entry; Accounting History; Accounting History Review; Italian accounting; Archivo General De Simancas; Iberian accounting; National Library; European Accounting; Royal Tobacco Factory; Michele Bigoni; Single Entry Bookkeeping; Warwick Funnell; Single Entry; Enrico Deidda Gagliardo; Carlos III; Juan Baños Sanchez-Matamoros; Tobacco Agency; Massimo Sargiacomo; Companhia Geral; Laura Maran; High Political Discourse; Enrico Bracci; Accounting Technologies; Fernando Gutiérrez; Eugenius IV; Concha varez-Dardet Espejo; Operational Political Discourse; Francisco Carrasco Fenech; Accounting Inscriptions; Valerio Antonelli; Church’s Assets; Raffaele D'Alessio; Expenses Books; Roberto Rossi; Pastoral Visit; Salvador Carmona; Public Administration; Mahmoud Ezzamel; Cisalpine Republic; Eva Carmona; Sacred Secular Dichotomy; Donato Gmez; Sacred Secular Divide; Lúcia Lima Rodrigues; Snuff Production; Russell Craig; Central Government; Paulo Schmidt; José Luíz dos Santos; Alan Sangster