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

ISBN-13: 9780367889128 / Angielski / Miękka / 2019 / 304 str.

Michele Bigoni; Warwick Funnell

Opis

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.

Spis treści

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 18^th Century

Juan Baños Sanchez-Matamoros and Warwick Funnell

4. Accounting and the Restoration of Pastoral Power in the 15^th 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

O autorze

• 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