Ancestors of governmentality: Accounting and pastoral power in the 15th century

Abstract

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Railway systems and the ‘Universal Good of the State’: Technologies of government in the nineteenth-century Papal State

“…The study therefore adds to the accounting history literature focusing on the railway industry by analysing the role of accounting and auditing practices in the pursuit of non-liberal goals, adopting a Foucauldian perspective (Chiapello and Baker, 2011;McKinlay and Pezet, 2010). Unlike existing studies suggest, the paper documents how in the Papal State's railway system accounting and auditing practices were not a tool to promote commercial exchanges and the accumulation of capital, but an essential means to reinforce the bond between local communities of believers and Rome and ultimately an implement of the Roman Curia's pastoral power (Foucault, 2007;Bigoni and Funnell, 2015). The work also extends the reach of Foucault-based accounting history studies by focussing on a context, that of railway systems, which is yet to attract a significant level of interest from studies inspired by Foucault's concept of governmentality (Miller, 1990;Miller and Rose, 1990;Baños et al, 2005;Sargiacomo, 2008;Lai et al, 2012;Servalli, 2013;Funnell et al, 2016).…”

“…The work of Michel Foucault, most especially his interrelated concepts of disciplinary power and governmentality (Sargiacomo, 2008), has been a major influence in research into the history of accounting (Napier, 2006). Foucault-based studies have investigated the way in which power is exercised in apparently neutral, unseen ways in different sites, including States (Sargiacomo, 2008(Sargiacomo, , 2009Lai et al, 2012;Yayla, 2011;Funnell et al, 2016;Nikidehaghani and Hui, 2017), churches (Bigoni and Funnell, 2015), charitable institutions (Servalli, 2013), factories (Carmona et al, 1997(Carmona et al, , 2002Fúnez, 2005), military academies (Hoskin andMacve, 1986, 1988), mental asylums , clinics (Preston, 1992), schools (Walker, 2010) and universities Papi et al, 2018). Foucault's (1982Foucault's ( , 1991Foucault's ( , 2007 notion of rational government, or 'governmentality', consists of a complex of institutions, procedures, technologies and tactics in the service of a form of power that is exercised on a population, is based on knowledge and requires apparatuses of security (Foucault, 1991: 102).…”

Praktik Akuntansi Betawian dalam Perspektif Kuasa dan Pengetahuan

“…Pemikiran Foucault setelah arkeologi pengetahuan adalah genealogi yang ditandai dengan lahirnya karya Foucault berjudul "Nietzsche, Genealogy History". Metode genealogi ini mengupas mengenai bagaimana tubuh manusia meregulasi diri dan mengontrol diri di bawah kendali kekuasaan yang dipresentasikan oleh pengetahuan yang diyakini kebenarannya (Armstrong, 2015;Bigoni & Funnell, 2015). Produk sejarah dari pengetahuan yang telah diketahui sebelumnya tidak lepas dari pengetahuan sebuah produk pemikiran seseorang yang mempunyai kekuasaan untuk membentuk pengetahuan tersebut.…”

Oral-aural accounting and the management of the Jesuit corpus

“…The Jesuits were founded in 1540 by Saint Ignatius of Loyola, and enacted a decisive break with previous religious orders Alden, 1996;Francis, 1950;Moulin, 1964). Authors who have emphasised religious institutions in the development of management and accounting (Kieser, 1987;Burrell, 1987;Swanson and Gardner, 1988;Duncan et al, 1999;Rost et al, 2010;Bigoni & Funnell, 2014) have tended to consider the Benedictine order, where obedience is manifest through adherence to a system of complete discipline, based upon written rules. Activities are defined and allocated to times and punishments for transgressions are codified.…”

“…Once achieved, the majority of Benedictine monasteries could expect a very long, unchanging and leisurely life lasting many centuries (Kieser, 1987, p.111;Rost et al, 2010, p. 102). Whilst Benedictine monasticism was 'overwhelmingly a local affair' (Van Engen, 1986, p. 275), there is evidence of nascent 'external governance' (Rost et al, 2010, p. 102-3), practiced through visitations; infrequent economic audits and attempts to assess the well-being of the community using interviews and questionnaires (Bigoni & Funnell, 2014).…”