“…Particularly important for this study were the reports prepared by the Ufficiali de’ Fossi to document their activity and allow control by the Grand Dukes. We analysed the books Partiti e Deliberationi (Book of Decisions and Deliberations, AsP, AFF, 10; AsP, AFF, 30) and Campione de Pini (Pine Tree Inventory, AsP, AFF, 454). The former was used to record in minute detail the decisions and orders relating to public works to be done, along with fines issued and permissions granted by the Ufficiali de’ Fossi .…”
Section: Methodsmentioning
confidence: 99%
“…Only if the latter did not need it, could the owner sell the timber. Following the survey by the Magistracy, a report was sent to the Grand Duke (AsP, AFF, 454, c.1r-c.2r). This was an extremely detailed report which was presented, along with a description of the rationale for the Ducal intervention and the procedures enacted, at the very beginning of the Campione de Pini , so that all the work relating to this intervention could be documented.…”
Section: Findings: Bureaucracy and Accounting Practices For Enacting ...mentioning
confidence: 99%
“…These bureaucrats stated that they wentfrom treetop to treetop, starting from the quarry of Montebianco and then on to all the pine groves to the municipality of Buti which is the last [in the Pisan territory] and borders the municipality of Castel Vecchio di Lucca, [we] visited all towns, marked each boundary with a pile of stones and a peeled pine tree branch and noted down the name of the area. This was done by the Sottoprovveditore Bartolomeo Pettinini, Bernardino also know as ‘il Pezza’ and forest guard Paulo da Jesa, in the presence of the civil authorities of the municipalities concerned (AsP, AFF, 454, c.1v).…”
Section: Findings: Bureaucracy and Accounting Practices For Enacting ...mentioning
confidence: 99%
“…Detailed information was then added in the pages that followed, which clearly identified the areas marked by the Magistracy in each commune around Pisa and clarified who were the individuals responsible for the inspection. So important was this new policy that the wealth of information provided by the Magistracy was further checked by bureaucrats appointed by the Grand Duke himself to ensure that the report provided a reliable picture of the Pisan areas affected by the Ducal policy and to prevent any future disputes when the policy would have been implemented (AsP, AFF, 454, c.5r-c.5v). This also involved further on-site visits by the Grand Duke’s bureaucrats, following which the boundaries of each area were finalised and the owner of the land allowed to request permission to cut down pine trees (AsP, AFF, 454, c.5v -c.6v).…”
Section: Findings: Bureaucracy and Accounting Practices For Enacting ...mentioning
confidence: 99%
“…So important was this new policy that the wealth of information provided by the Magistracy was further checked by bureaucrats appointed by the Grand Duke himself to ensure that the report provided a reliable picture of the Pisan areas affected by the Ducal policy and to prevent any future disputes when the policy would have been implemented (AsP, AFF, 454, c.5r-c.5v). This also involved further on-site visits by the Grand Duke’s bureaucrats, following which the boundaries of each area were finalised and the owner of the land allowed to request permission to cut down pine trees (AsP, AFF, 454, c.5v -c.6v). Each of these requests was documented in the Campione de Pini , where each entry recorded the size of the area to be licensed, its location, the name of the owner and the amount to be paid to receive permission to remove pine trees.…”
Section: Findings: Bureaucracy and Accounting Practices For Enacting ...mentioning
PurposeThe study investigates the use of early forms of environmental accounting in the implementation of environmental strategies in the Grand Duchy of Tuscany between the 16th and 17th centuries.Design/methodology/approachThe study adopts the Foucauldian concept of raison d’État to shed light on the ways in which environmental accounting practices were used by Tuscan Grand Dukes to form a detailed knowledge of the territory to be governed and act accordingly.FindingsFinancial and non-financial information relating to environmental issues enabled the Grand Dukes to “visualise” the territory to be managed as an enclosed disciplinary space whereby the conduct of people living therein could be decisively influenced. Accounting practices as a tool for the implementation of environmental strategies did not merely aim to protect the environment but were a means to reinforce the power of the State.Research limitations/implicationsThe paper can inform future works that investigate the ways in which environmental policies and accounting are used to pursue far-reaching governmental goals. It encourages scholars to examine further the origins of environmental accounting and its early forms.Social implicationsThe study documents how environmental strategies and the related use of accounting can have a significant influence on how individuals are allowed to conduct themselves. It also shows that environmental accounting practices can be an important tool in a State’s machinery of power.Originality/valueThe study offers a novel perspective on the use of environmental accounting information as a tool in the exercise of State power. It explores explicitly the interrelations between accounting, sustainability and power. It also adds new evidence to historical research that has engaged with early forms of environmental accounting.
“…Particularly important for this study were the reports prepared by the Ufficiali de’ Fossi to document their activity and allow control by the Grand Dukes. We analysed the books Partiti e Deliberationi (Book of Decisions and Deliberations, AsP, AFF, 10; AsP, AFF, 30) and Campione de Pini (Pine Tree Inventory, AsP, AFF, 454). The former was used to record in minute detail the decisions and orders relating to public works to be done, along with fines issued and permissions granted by the Ufficiali de’ Fossi .…”
Section: Methodsmentioning
confidence: 99%
“…Only if the latter did not need it, could the owner sell the timber. Following the survey by the Magistracy, a report was sent to the Grand Duke (AsP, AFF, 454, c.1r-c.2r). This was an extremely detailed report which was presented, along with a description of the rationale for the Ducal intervention and the procedures enacted, at the very beginning of the Campione de Pini , so that all the work relating to this intervention could be documented.…”
Section: Findings: Bureaucracy and Accounting Practices For Enacting ...mentioning
confidence: 99%
“…These bureaucrats stated that they wentfrom treetop to treetop, starting from the quarry of Montebianco and then on to all the pine groves to the municipality of Buti which is the last [in the Pisan territory] and borders the municipality of Castel Vecchio di Lucca, [we] visited all towns, marked each boundary with a pile of stones and a peeled pine tree branch and noted down the name of the area. This was done by the Sottoprovveditore Bartolomeo Pettinini, Bernardino also know as ‘il Pezza’ and forest guard Paulo da Jesa, in the presence of the civil authorities of the municipalities concerned (AsP, AFF, 454, c.1v).…”
Section: Findings: Bureaucracy and Accounting Practices For Enacting ...mentioning
confidence: 99%
“…Detailed information was then added in the pages that followed, which clearly identified the areas marked by the Magistracy in each commune around Pisa and clarified who were the individuals responsible for the inspection. So important was this new policy that the wealth of information provided by the Magistracy was further checked by bureaucrats appointed by the Grand Duke himself to ensure that the report provided a reliable picture of the Pisan areas affected by the Ducal policy and to prevent any future disputes when the policy would have been implemented (AsP, AFF, 454, c.5r-c.5v). This also involved further on-site visits by the Grand Duke’s bureaucrats, following which the boundaries of each area were finalised and the owner of the land allowed to request permission to cut down pine trees (AsP, AFF, 454, c.5v -c.6v).…”
Section: Findings: Bureaucracy and Accounting Practices For Enacting ...mentioning
confidence: 99%
“…So important was this new policy that the wealth of information provided by the Magistracy was further checked by bureaucrats appointed by the Grand Duke himself to ensure that the report provided a reliable picture of the Pisan areas affected by the Ducal policy and to prevent any future disputes when the policy would have been implemented (AsP, AFF, 454, c.5r-c.5v). This also involved further on-site visits by the Grand Duke’s bureaucrats, following which the boundaries of each area were finalised and the owner of the land allowed to request permission to cut down pine trees (AsP, AFF, 454, c.5v -c.6v). Each of these requests was documented in the Campione de Pini , where each entry recorded the size of the area to be licensed, its location, the name of the owner and the amount to be paid to receive permission to remove pine trees.…”
Section: Findings: Bureaucracy and Accounting Practices For Enacting ...mentioning
PurposeThe study investigates the use of early forms of environmental accounting in the implementation of environmental strategies in the Grand Duchy of Tuscany between the 16th and 17th centuries.Design/methodology/approachThe study adopts the Foucauldian concept of raison d’État to shed light on the ways in which environmental accounting practices were used by Tuscan Grand Dukes to form a detailed knowledge of the territory to be governed and act accordingly.FindingsFinancial and non-financial information relating to environmental issues enabled the Grand Dukes to “visualise” the territory to be managed as an enclosed disciplinary space whereby the conduct of people living therein could be decisively influenced. Accounting practices as a tool for the implementation of environmental strategies did not merely aim to protect the environment but were a means to reinforce the power of the State.Research limitations/implicationsThe paper can inform future works that investigate the ways in which environmental policies and accounting are used to pursue far-reaching governmental goals. It encourages scholars to examine further the origins of environmental accounting and its early forms.Social implicationsThe study documents how environmental strategies and the related use of accounting can have a significant influence on how individuals are allowed to conduct themselves. It also shows that environmental accounting practices can be an important tool in a State’s machinery of power.Originality/valueThe study offers a novel perspective on the use of environmental accounting information as a tool in the exercise of State power. It explores explicitly the interrelations between accounting, sustainability and power. It also adds new evidence to historical research that has engaged with early forms of environmental accounting.
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