1st Edition

The Italian and Iberian Influence in Accounting History The Imperative of Power

Edited By Michele Bigoni, Warwick Funnell Copyright 2018
    314 Pages
    by Routledge

    314 Pages
    by Routledge

    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