Contabilità per il governo delle istituzioni ecclesiastiche: un case history

Journal title CONTABILITÀ E CULTURA AZIENDALE
Author/s Michela Magliacani, Roberto Di Pietra
Publishing Year 2015 Issue 2015/1
Language Italian Pages 31 P. 89-119 File size 186 KB
DOI 10.3280/CCA2015-001005
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Accounting for governing the ecclesiastic institutes: a case history The belief that "to keep accounts" represents a strategic system of knowledge for managing all kind of organizations is widely shared. It is also acknowledged within the ecclesiastic institutions, which represent the context of this study. From the analysis of the accounting books of the Archbishop Seminary of Siena in the second half of the XVII century, the role of accounting for managing the relationships of power comes out. Accounting is affected by the governmentality settled over time and in particular when accounting is used as a factor of deception in respect to the central power of a governance structure. Thereby, the analysis of the relationships among groups of stakeholder provides insights for extending the knowledge on the culture of the local community.

Keywords: Seminary, rules, accounting books, "master of the house", relationships of power/responsibility, governmentality.

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Michela Magliacani, Roberto Di Pietra, Contabilità per il governo delle istituzioni ecclesiastiche: un case history in "CONTABILITÀ E CULTURA AZIENDALE" 1/2015, pp 89-119, DOI: 10.3280/CCA2015-001005