Accountability for a place in heaven: A stakeholders’ portrait in Verona’s confraternities

Abstract

This article describes the accountability features of confraternities in Verona during the Long Seventeenth Century. These charities, driven by a common and deep Christian spirit, played a pivotal role in a period of great depression, helping the local community. The accounts relating to their activities display precision and are rich in analytical detail, enabling the painting of a portrait of Verona’s confraternities and their economic and charitable actions as strictly bound by a spiritual aim. Using the stakeholder theory lens to analyse the archival documents of the 53 confraternities revealed by the Appraisal Book of 1682, this article highlights a complex network of relationships among these organisations and their stakeholders in light of their power, legitimacy and urgency attributes. We conclude that these confraternities’ accountability was the result of the most powerful stakeholders’ influence, and underlines confraternities’ pivotal role in supporting the poor in the local community and encouraging the salvation of souls, supporting their entrance into heaven

Governance and accounting practices in hybrid organizations: Insights from a sixteenth-century charity in Venice

“…Historical research on charities remains limited, but it is increasing (Álvarez-Dardet Espejo et al, 2006;Moggi et al, 2016;Orelli et al, 2013;Servalli, 2013). This involves organizations that were partially religious, but independent from the ecclesiastic administration and private organizations somehow dependent from public administrations.…”

Enacting accountability: The case of the Asili di Carità, 1913–1926

“…At the empirical level, we present an original historical narrative introducing the case of the Asili di Carità . We align this work with other key historical investigative studies that have made a connection between accounting, accountability and governance in non-profit organisations (Bracci et al, 2010; Cordery, 2006; Fowler, 2010; Jacobs and Walker, 2004; Moggi et al, 2016; Prieto et al, 2006; Riccaboni et al, 2006; Sargiacomo, 2009). 7 This study also responds to calls for more accounting history studies in non-Anglo-Saxon settings (Carmona, 2004) as well as calls to move the accounting history research from a focus on for-profit entities to incorporate the non-profit sector (Carnegie and Napier, 1996).…”

“…Such reports and statements provide information regarding the use of donated funding as well as demonstrating that a moral obligation has been fulfilled. The production of financial reports can be either the result of legal and regulatory requirements or an entirely voluntary action guided by the moral and ethical code of the organisation (Cordery and Baskerville, 2011; Moggi et al, 2016; Ryan et al, 2014). 12 These financial reports and/or ethical statements are the main channel of communication with stakeholders and provide information enabling them to understand and monitor the activities and operations of the organisation.…”

As Dimensões Da Capacidade De Gestão De Stakeholders Em Organizações Sem Fins Lucrativos: Um Ensaio Teórico

“…Porumbescu e Im (2015) Apresentam a gestão dos stakeholders com a necessidade de ser transparente e confiável como estratégia de ações entre as percepções externas e internas. Moggi et al (2016) Ressaltam que a capacidade de gestão dos stakeholders se dá a partir da integração e da relação das organizações e os stakeholders. Gooyert et al (2017) Elaboram sobre o papel dos stakeholders na tomada de decisões organizacionais.…”