Power relations and the accounting system in the Archbishop's Seminary of Siena (1666-1690): when local power resists central power

The research methodology is based on a case study and archival research. The ASS case study was analysed through its archive, made up for the most part of accounting books. As to the approach adopted, we used the Foucault framework to observe power relations in order to identify possible ways in which accounting can be employed as a factor of deception. Power relations between the ASS and Roman ecclesiastic institutions were maintained through a system of reporting that imited the influence of the ecclesiastical power of Rome over the Seminary’s administration and control. The relationship thus runs contrary to the findings in previous studies. The accounting system was managed as a factor of deception in favour of local interests and the limitation of central ecclesiastic power. This study contributes to enhancing the existing literature on governmentality, proposing a different perspective in which power relations are based on the use of accounting. The Foucaldian approach demonstrates its validity, even though the power relations under consideration have the unusual feature of occurring within the context of religious institutions. This study on the ASS has allowed the identification of two relevant points: 1) the local/central dichotomy is consistent with the logic of power relations as theorized by Foucault, even in cases where it highlights the role of a local power in limiting the flow of information to a central one; and 2) the ASS accounting system was used as a factor of deception.