During the past few years research on cultural, behavioural and social aspects of organizational activities and interactions have proliferated considerably in the accounting literature, thereby emphasizing the role played by accounting practices in shaping and/or balancing power relations in modern organizations. A relevant contribution to understanding the origins of the power of accounting can be found in accounting history. The present article examines a fourteenth-century case, that of the Opera della Metropolitana di Siena, an institution in charge of the construction and maintenance of the cathedral of the city of Siena, Italy, to explore the potential role played by accounting systems in influencing power relations. By analysing institutional and organizational change as well as the evolution of accounting practices within the Opera, this article shows that, since the medieval age, accounting data has played an important role not only in recording operational activities but also in managing power relationships.

Riccaboni, A., Giovannoni, E., Giorgi, A., Moscadelli, S. (2006). Accounting and power: evidence from the fourteenth century. ACCOUNTING HISTORY, 11(1), 41-62 [10.1177/1032373206060082].

Accounting and power: evidence from the fourteenth century

RICCABONI, ANGELO;GIOVANNONI, ELENA;MOSCADELLI, STEFANO
2006-01-01

Abstract

During the past few years research on cultural, behavioural and social aspects of organizational activities and interactions have proliferated considerably in the accounting literature, thereby emphasizing the role played by accounting practices in shaping and/or balancing power relations in modern organizations. A relevant contribution to understanding the origins of the power of accounting can be found in accounting history. The present article examines a fourteenth-century case, that of the Opera della Metropolitana di Siena, an institution in charge of the construction and maintenance of the cathedral of the city of Siena, Italy, to explore the potential role played by accounting systems in influencing power relations. By analysing institutional and organizational change as well as the evolution of accounting practices within the Opera, this article shows that, since the medieval age, accounting data has played an important role not only in recording operational activities but also in managing power relationships.
Riccaboni, A., Giovannoni, E., Giorgi, A., Moscadelli, S. (2006). Accounting and power: evidence from the fourteenth century. ACCOUNTING HISTORY, 11(1), 41-62 [10.1177/1032373206060082].
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/11365/2532
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