IDEAS home Printed from https://ideas.repec.org/a/fan/ccadaa/vhtml10.3280-cca2021-001002.html
   My bibliography  Save this article

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

Author

Listed:
  • Giovanna Centorrino

Abstract

Introduction: Starting from the Middle Age, the need for discipline and adequate regulation and control has required the most important hospitals to produce spe-cial sets of rules, which helped an orderly performance of all administrative and assistance activities of these institutions. In this context, the paper is focused on the "Grande Ospedale e Nuovo" (GON) (today, the Benfratelli Hospital in Palermo), that has been equipped with a set of regulation (Chapters), since its origins in 1431. Aim of the work: The aim of the work is to offer an understanding of how account-ing supported the administration of GON within the power dynamic involving civil and religious authorities. Methodological approach: The paper is based on an archival research. A series of primary sources gathered from the historical archive of the GON have been ana-lysed. In particular, the Chapters issued in 1431, 1442, 1610, 1624 and 1722, which refers to accounting and accountability rules on both financial and non-financial information, have been fundamental primary sources for the investiga-tion. To reach the aim of this work, the study of GON Chapters has been comple-mented with the analysis of a complex of tools, care practices and other aspects of GON life. Main findings: The study permits to show the profound transformation of GON and its administrative changes. It elucidates the role of accounting in the complex power dynamic at work in that context, revealing not only a function of State appa-ratus of the hospital, but also showing how accounting supported the control ex-erted by the Pope, the Archbishop and the religious orders involved (Benedictines and Capuchins). Originality: Exploring the interrelation between accounting and State power in the health care field, the paper has offered a novel contribution related to the Italian context, showing the critical role of accounting practices in supporting the political and social reason of the institution, as connected to public and private support.

Suggested Citation

  • 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.
  • Handle: RePEc:fan:ccadaa:v:html10.3280/cca2021-001002
    as

    Download full text from publisher

    File URL: http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=71051&Tipo=ArticoloPDF
    Download Restriction: Single articles can be downloaded buying download credits, for info: https://www.francoangeli.it/DownloadCredit
    ---><---

    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. Quattrone, Paolo, 2009. "Books to be practiced: Memory, the power of the visual, and the success of accounting," Accounting, Organizations and Society, Elsevier, vol. 34(1), pages 85-118, January.
    2. Miller, Peter, 1990. "On the interrelations between accounting and the state," Accounting, Organizations and Society, Elsevier, vol. 15(4), pages 315-338.
    3. Hoskin, Keith W. & Macve, Richard H., 1986. "Accounting and the examination: A genealogy of disciplinary power," Accounting, Organizations and Society, Elsevier, vol. 11(2), pages 105-136, March.
    4. Walker, Stephen P., 2004. "Expense, social and moral control. Accounting and the administration of the old poor law in England and Wales," Journal of Accounting and Public Policy, Elsevier, vol. 23(2), pages 85-127.
    5. Cheryl S. McWatters & Yannick Lemarchand, 2013. "Merchant networks and accounting discourse: the role of accounting transactions in network relations," Accounting History Review, Taylor & Francis Journals, vol. 23(1), pages 49-83, March.
    6. 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.
    7. Hopwood, Anthony G., 1987. "The archeology of accounting systems," Accounting, Organizations and Society, Elsevier, vol. 12(3), pages 207-234, April.
    8. Delfina Gomes & Garry D. Carnegie & Lúcia Lima Rodrigues, 2008. "Accounting change in central government," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(8), pages 1144-1184, October.
    9. 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.
    10. 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.
    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. 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.
    13. Walker, Stephen P., 2008. "Accounting, paper shadows and the stigmatised poor," Accounting, Organizations and Society, Elsevier, vol. 33(4-5), pages 453-487.
    14. Quattrone, Paolo, 2004. "Accounting for God: accounting and accountability practices in the Society of Jesus (Italy, XVI-XVII centuries)," Accounting, Organizations and Society, Elsevier, vol. 29(7), pages 647-683, October.
    15. Graham, Cameron, 2010. "Accounting and the construction of the retired person," Accounting, Organizations and Society, Elsevier, vol. 35(1), pages 23-46, January.
    16. F.M. Miley & A.F. Read, 2014. "Cartoons as alternative accounting: front-line supply in the First World War," Accounting History Review, Taylor & Francis Journals, vol. 24(2-3), pages 161-189, November.
    17. Miller, Peter & O'Leary, Ted, 1987. "Accounting and the construction of the governable person," Accounting, Organizations and Society, Elsevier, vol. 12(3), pages 235-265, April.
    18. 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.
    19. Laughlin, Richard C., 1987. "Accounting systems in organisational contexts: A case for critical theory," Accounting, Organizations and Society, Elsevier, vol. 12(5), pages 479-502, August.
    20. Luca Zan, 2004. "Accounting and management discourse in proto-industrial settings: the Venice Arsenal in the turn of the 16th century," Accounting and Business Research, Taylor & Francis Journals, vol. 34(2), pages 145-175.
    21. Frances Myfanwy Miley & Andrew Farley Read, 2016. "Spies, debt and the well-spent penny: accounting and the Lisle agricultural estates 1533--1540," Accounting History Review, Taylor & Francis Journals, vol. 26(2), pages 83-105, July.
    22. Burchell, Stuart & Clubb, Colin & Hopwood, Anthony & Hughes, John & Nahapiet, Janine, 1980. "The roles of accounting in organizations and society," Accounting, Organizations and Society, Elsevier, vol. 5(1), pages 5-27, January.
    23. Hoskin, Keith W. & Macve, Richard H., 1988. "The genesis of accountability: The west point connections," Accounting, Organizations and Society, Elsevier, vol. 13(1), pages 37-73, January.
    24. Roberts, John, 1991. "The possibilities of accountability," Accounting, Organizations and Society, Elsevier, vol. 16(4), pages 355-368.
    25. 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.
    26. 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.
    27. Stefania Servalli, 2013. "The interface of power and charity in the government of poor," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 26(8), pages 1306-1341, October.
    28. McKinlay, Alan & Pezet, Eric, 2010. "Accounting for Foucault," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 21(6), pages 486-495.
    Full references (including those not matched with items on IDEAS)

    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. 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).
    2. Bento da Silva, Jose & Llewellyn, Nick & Anderson-Gough, Fiona, 2017. "Oral-aural accounting and the management of the Jesuit corpus," Accounting, Organizations and Society, Elsevier, vol. 59(C), pages 44-57.
    3. 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.
    4. 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.
    5. 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.
    6. Constable, Philip & Kuasirikun, Nooch, 2020. "From cosmological to commercial form: A Buddhist theory of ‘form’, ‘space’ and ‘stream of re-becoming’ in mid-19th century Thai accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 72(C).
    7. 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.
    8. 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.
    9. Power, Michael, 2015. "How accounting begins: Object formation and the accretion of infrastructure," Accounting, Organizations and Society, Elsevier, vol. 47(C), pages 43-55.
    10. Neu, Dean & Everett, Jeff & Rahaman, Abu Shiraz, 2015. "Preventing corruption within government procurement: Constructing the disciplined and ethical subject," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 28(C), pages 49-61.
    11. 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.
    12. 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.
    13. 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.
    14. Himick, Darlene, 2011. "Relative performance evaluation and pension investment management: A challenge for ESG investing," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(2), pages 158-171.
    15. Michele Bigoni & Enrico Deidda Gagliardo & Warwick Funnel, 2014. "Contabilit? e potere pastorale. Il contributo delle tecniche contabili al rafforzamento del potere della Chiesa nel XV secolo," CONTABILIT? E CULTURA AZIENDALE, FrancoAngeli Editore, vol. 2014(1), pages 55-83.
    16. Bigoni, Michele & Antonelli, Valerio & Cafaro, Emanuela Mattia & D'Alessio, Raffaele & Funnell, Warwick, 2020. "Accounting for the ‘deviant’ in 19th century Italian prisons," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 66(C).
    17. Ferry, Laurence & Funnell, Warwick & Oldroyd, David, 2023. "A genealogical and archaeological examination of the development of corporate governance and disciplinary power in English local government c.1970–2010," Accounting, Organizations and Society, Elsevier, vol. 109(C).
    18. Walker, Stephen P., 2016. "Revisiting the roles of accounting in society," Accounting, Organizations and Society, Elsevier, vol. 49(C), pages 41-50.
    19. van Zijl, Wayne & Maroun, Warren, 2017. "Discipline and punish: Exploring the application of IFRS 10 and IFRS 12," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 44(C), pages 42-58.
    20. Neu, Dean, 2006. "Accounting for public space," Accounting, Organizations and Society, Elsevier, vol. 31(4-5), pages 391-414.

    More about this item

    Statistics

    Access and download statistics

    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:fan:ccadaa:v:html10.3280/cca2021-001002. 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: Stefania Rosato (email available below). General contact details of provider: http://www.francoangeli.it/riviste/sommario.aspx?IDRivista=178 .

    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.