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Accounting and power: evidence from the fourteenth century
University of Siena
University of Trento
University of Siena During the past few years research on cultural, behavioural and social aspects of organizational activities and interactions have proliferated considerably in the accounting literature, thereby emphasizing the role played by accounting practices in shaping and/or balancing power relations in modern organizations. A relevant contribution to understanding the origins of the power of accounting can be found in accounting history. The present article examines a fourteenth-century case, that of the Opera della Metropolitana di Siena, an institution in charge of the construction and maintenance of the cathedral of the city of Siena, Italy, to explore the potential role played by accounting systems in influencing power relations. By analysing institutional and organizational change as well as the evolution of accounting practices within theOpera, this article shows that, since the medieval age, accounting data has played an important role not only in recording operational activities but also in managing power relationships.
Key Words: Accounting practices • power relations • ecclesiastical institutions • religious activities • control systems • Middle Ages • Italian City State
Accounting History, Vol. 11, No. 1,
41-62 (2006) |
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