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Purpose: The study focusses on the complex interaction between ideological beliefs, culture and accounting by identifying during Benito Mussolini's time in power the contributions of accounting to the Italian Fascist repertoire of power in the cultural domain. It emphasises the importance of...
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Purpose – Informed by the work of Laughlin and Booth, this paper aims to analyze the role of accounting and accountability practices within the fifteenth century Roman Catholic Church, more specifically within the Diocese of Ferrara (northern Italy), in order to determine the presence of a...
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Il presente lavoro intende analizzare il ruolo della contabilità nel contesto religioso, in particolare valutandone la funzione come strumento di potere. A tal fine verrà applicato il concetto di "potere pastorale" illustrato da Foucualt (2001, 2007) al caso della Diocesi di Ferrara del XV...
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Purpose: The purpose of this paper is to examine the role of accounting in the enactment of the Napoleonic imperial project in Tuscany and the Kingdom of Naples in the early nineteenth century. Design/methodology/approach: The study adopts the Foucauldian theoretical framework of...
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