IDEAS home Printed from https://ideas.repec.org/a/eee/crpeac/v34y2016icp60-78.html
   My bibliography  Save this article

Accounting and the management of power: Napoleon’s occupation of the commune of Ferrara (1796–1799)

Author

Listed:
  • Maran, Laura
  • Bracci, Enrico
  • Funnell, Warwick

Abstract

This study, which is informed by Foucault’s concept of governmentality, identifies the systematic ties between political discourse, forms of rationality and technologies of government during the first period that Napoleon governed Ferrara in northern Italy (1796–99). The study identifies a decoupling between ‘political discourses, rhetoric and language’ and the use of ‘technologies of government’. The results enhance understanding of the translation of politics and power into a set of administrative tasks and calculative practices to secure power in modern public sector settings today. In the neo-liberal prescriptions for the modern State which demand a much diminished role and presence for the government in the lives of its citizens, societies, organizations and their management are tending to be more and more concerned with surveillance made operable through power.

Suggested Citation

  • Maran, Laura & Bracci, Enrico & Funnell, Warwick, 2016. "Accounting and the management of power: Napoleon’s occupation of the commune of Ferrara (1796–1799)," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 34(C), pages 60-78.
    • Handle: RePEc:eee:crpeac:v:34:y:2016:i:c:p:60-78
    DOI: 10.1016/j.cpa.2015.10.008
    as

    Download full text from publisher

    File URL: http://www.sciencedirect.com/science/article/pii/S1045235415001082
    Download Restriction: Full text for ScienceDirect subscribers only
    File URL: https://libkey.io/10.1016/j.cpa.2015.10.008?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Bertrand Malsch & Yves Gendron, 2013. "Re-Theorizing Change: Institutional Experimentation and the Struggle for Domination in the Field of Public Accounting," Journal of Management Studies, Wiley Blackwell, vol. 50(5), pages 870-899, July.
    2. Brivot, Marion & Gendron, Yves, 2011. "Beyond panopticism: On the ramifications of surveillance in a contemporary professional setting," Accounting, Organizations and Society, Elsevier, vol. 36(3), pages 135-155, April.
    3. Natalia Victorovna Platonova, 2009. "Peter the Great's government reforms and accounting practice in Russia," Post-Print halshs-00566459, HAL.
    4. Radcliffe, Vaughan S., 1998. "Efficiency audit: An assembly of rationalities and programmes," Accounting, Organizations and Society, Elsevier, vol. 23(4), pages 377-410, May.
    5. Miller, Peter, 1990. "On the interrelations between accounting and the state," Accounting, Organizations and Society, Elsevier, vol. 15(4), pages 315-338.
    6. Preston, Alistair M., 2006. "Enabling, enacting and maintaining action at a distance: An historical case study of the role of accounts in the reduction of the Navajo herds," Accounting, Organizations and Society, Elsevier, vol. 31(6), pages 559-578, August.
    7. Juan Baños Sánchez‐Matamoros & Fernando Gutiérrez Hidalgo & Concha Álvarez‐Dardet Espejo & Francisco Carrasco Fenech, 2005. "Govern(mentality) and Accounting: the Influence of Different Enlightenment Discourses in Two Spanish Cases (1761–1777)," Abacus, Accounting Foundation, University of Sydney, vol. 41(2), pages 181-210, June.
    8. Miller, Peter & Hopper, Trevor & Laughlin, Richard, 1991. "The new accounting history: An introduction," Accounting, Organizations and Society, Elsevier, vol. 16(5-6), pages 395-403.
    9. Massimo Sargiacomo, 2008. "Accounting and the 'Art of Government': Margaret of Austria in Abruzzo (1539-86)," European Accounting Review, Taylor & Francis Journals, vol. 17(4), pages 667-695.
    10. Burchell, Stuart & Clubb, Colin & Hopwood, Anthony G., 1985. "Accounting in its social context: Towards a history of value added in the United Kingdom," Accounting, Organizations and Society, Elsevier, vol. 10(4), pages 381-413, October.
    11. Anthony Hopwood, 1992. "Accounting calculation and the shifting sphere of the economic," European Accounting Review, Taylor & Francis Journals, vol. 1(1), pages 125-143.
    12. Armstrong, Peter, 2015. "The discourse of Michel Foucault: A sociological encounter," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 27(C), pages 29-42.
    13. Bigoni, Michele & Funnell, Warwick, 2015. "Ancestors of governmentality: Accounting and pastoral power in the 15th century," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 27(C), pages 160-176.
    14. Jayne E. Bisman, 2012. "Budgeting for famine in Tudor England, 1527--1528: social and policy perspectives," Accounting History Review, Taylor & Francis Journals, vol. 22(2), pages 105-126, July.
    15. Barreiros, Lídia., 1985. "Towards social accounting," ILO Working Papers 992431063402676, International Labour Organization.
    16. S. Coronella & A. Lombrano & L. Zanin, 2013. "State accounting innovations in pre-unification Italy," Accounting History Review, Taylor & Francis Journals, vol. 23(1), pages 1-21, March.
    17. Napier, Christopher J., 2006. "Accounts of change: 30 years of historical accounting research," Accounting, Organizations and Society, Elsevier, vol. 31(4-5), pages 445-507.
    18. Concha Alvarez-Dardet Espejo & Juan Banos Sanchez-Matamoros & Francisco Carrasco Fenech, 2002. "Accounting and control in the founding of the New Settlements of Sierra Morena and Andalucia, 1767-72," European Accounting Review, Taylor & Francis Journals, vol. 11(2), pages 419-439.
    19. Rose, Nikolas, 1991. "Governing by numbers: Figuring out democracy," Accounting, Organizations and Society, Elsevier, vol. 16(7), pages 673-692.
    20. Verma, Shraddha, 2015. "Political, economic, social and imperial influences on the establishment of the Institute of Cost and Works Accountants in India post independence," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 31(C), pages 5-22.
    21. Jones, Michael John, 2010. "Sources of power and infrastructural conditions in medieval governmental accounting," Accounting, Organizations and Society, Elsevier, vol. 35(1), pages 81-94, January.
    22. Garry D. Carnegie, 2014. "Historiography for accounting," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 27(4), pages 715-755, April.
    23. McKinlay, Alan & Pezet, Eric, 2010. "Accounting for Foucault," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 21(6), pages 486-495.
    24. Duval, Anne-Marie & Gendron, Yves & Roux-Dufort, Christophe, 2015. "Exhibiting nongovernmental organizations: Reifying the performance discourse through framing power," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 29(C), pages 31-53.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Giovanna Centorrino, 2021. "The complex power dynamics within a health care institution during the 15th and 18th centuries. The case of the Great and New Hospital of Palermo," CONTABILIT? E CULTURA AZIENDALE, FrancoAngeli Editore, vol. 0(1), pages 11-59.
    2. Andrea Amaduzzi & Paola Orlandini & Mariarita Pierotti, 2018. "Special Issue: Accounting in different cultures and from different perspectives. Banking function and accounting practices from 1810 to 1897: The case of the Monte di Piet? in Milan," CONTABILIT? E CULTURA AZIENDALE, FrancoAngeli Editore, vol. 2018(2), pages 13-51.
    3. Bigoni, Michele & Funnell, Warwick & Verona, Roberto & Deidda Gagliardo, Enrico, 2018. "Accounting and raison d’État in the Grand Duchy of Tuscany: Reopening the University of Pisa (1543–1609)," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 56(C), pages 1-19.
    4. Funnell, Warwick & Antonelli, Valerio & D'Alessio, Raffaele, 2019. "Accounting and psychiatric power in Italy: The royal insane hospital of Turin in the 19th century," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 61(C), pages 1-21.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Giovanna Centorrino, 2021. "The complex power dynamics within a health care institution during the 15th and 18th centuries. The case of the Great and New Hospital of Palermo," CONTABILIT? E CULTURA AZIENDALE, FrancoAngeli Editore, vol. 0(1), pages 11-59.
    2. Nikidehaghani, Mona & Cortese, Corinne & Hui-Truscott, Freda, 2021. "Accounting and pastoral power in Australian disability welfare reform," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 80(C).
    3. Napier, Christopher J., 2006. "Accounts of change: 30 years of historical accounting research," Accounting, Organizations and Society, Elsevier, vol. 31(4-5), pages 445-507.
    4. Bigoni, Michele & Funnell, Warwick, 2015. "Ancestors of governmentality: Accounting and pastoral power in the 15th century," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 27(C), pages 160-176.
    5. Carnegie, Garry D. & McBride, Karen M. & Napier, Christopher J. & Parker, Lee D., 2020. "Accounting history and theorising about organisations," The British Accounting Review, Elsevier, vol. 52(6).
    6. Gianluca Antonucci, 2023. "The Church and the art of governing people in a period of crisis: An analysis of the Inchiesta Innocenziana (1650-55)," CONTABILIT? E CULTURA AZIENDALE, FrancoAngeli Editore, vol. 0(1), pages 39-59.
    7. Carlotta del Sordo & Massimo Fornasari & Rebecca L. Orelli, 2021. "Power and Discipline: The Role of Accounting in the Monte di Pietà of Ravenna between 18th and 19th Centuries," International Journal of Business and Management, Canadian Center of Science and Education, vol. 14(7), pages 1-93, July.
    8. Massimo Sargiacomo & Luca Ianni & Antonio D'Andreamatteo, 2014. "Contabilit? e Governo dell?Economia Agricola della Nazione: Arrigo Serpieri e la Riforma dei Consorzi di Bonifica," CONTABILIT? E CULTURA AZIENDALE, FrancoAngeli Editore, vol. 2014(1), pages 85-111.
    9. Luca Papi & Michele Bigoni & Giorgia Gobbo & Enrico Deidda Gagliardo, 2020. "Using accounting as a political weapon. The University of Ferrara and Italian Fascism," CONTABILIT? E CULTURA AZIENDALE, FrancoAngeli Editore, vol. 0(1), pages 7-31.
    10. Xu, Yin & Xu, Xiaoqun, 2016. "Taxation and state-building: The tax reform under the Nationalist Government in China, 1928–1949," Accounting, Organizations and Society, Elsevier, vol. 48(C), pages 17-30.
    11. Lambert Jerman, 2013. "La Juste Valeur : Une Comptabilite Actuarielle Pour Les Marches ... Ou Les Comptables ?," Post-Print hal-00991877, HAL.
    12. Mennicken, Andrea & Miller, Peter & Samiolo, Rita, 2008. "Accounting for economic sociology," economic sociology. perspectives and conversations, Max Planck Institute for the Study of Societies, vol. 10(1), pages 3-7.
    13. Stacchezzini, Riccardo & Masiero, Eleonora & Lai, Alessandro, 2023. "Histories as counter-accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 91(C).
    14. Clinton Free & Vaughan Radcliffe & Brent White, 2013. "Crisis, Committees and Consultants: The Rise of Value-For-Money Auditing in the Federal Public Sector in Canada," Journal of Business Ethics, Springer, vol. 113(3), pages 441-459, March.
    15. Cooper, David J. & Robson, Keith, 2006. "Accounting, professions and regulation: Locating the sites of professionalization," Accounting, Organizations and Society, Elsevier, vol. 31(4-5), pages 415-444.
    16. Mohamed Ali Dakkam, 2018. "qui et à quoi sert la comptabilité ? Un état de l'art et quelques réflexions théoriques pour dépasser le déterminisme des différents paradigmes," Post-Print hal-01907865, HAL.
    17. Radcliffe, Vaughan S., 1999. "Knowing efficiency: the enactment of efficiency in efficiency auditing," Accounting, Organizations and Society, Elsevier, vol. 24(4), pages 333-362, May.
    18. Papi, Luca & Bigoni, Michele & Deidda Gagliardo, Enrico & Funnell, Warwick, 2019. "Accounting for power and resistance: The University of Ferrara under the Fascist regime in Italy," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 62(C), pages 59-76.
    19. Garry D. Carnegie & Christopher J. Napier, 2012. "Accounting's past, present and future: the unifying power of history," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 25(2), pages 328-369, February.
    20. Spence, Crawford, 2010. "Accounting for the dissolution of a nation state: Scotland and the Treaty of Union," Accounting, Organizations and Society, Elsevier, vol. 35(3), pages 377-392, April.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eee:crpeac:v:34:y:2016:i:c:p:60-78. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Catherine Liu (email available below). General contact details of provider: https://www.journals.elsevier.com/critical-perspectives-on-accounting/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.