The Church and the art of governing people in a period of crisis: An analysis of the Inchiesta Innocenziana (1650-55)

Titolo Rivista CONTABILITÀ E CULTURA AZIENDALE
Autori/Curatori Gianluca Antonucci
Anno di pubblicazione 2023 Fascicolo 2023/1
Lingua Inglese Numero pagine 21 P. 39-59 Dimensione file 199 KB
DOI 10.3280/CCA2023-001003
Il DOI è il codice a barre della proprietà intellettuale: per saperne di più clicca qui

Qui sotto puoi vedere in anteprima la prima pagina di questo articolo.

Se questo articolo ti interessa, lo puoi acquistare (e scaricare in formato pdf) seguendo le facili indicazioni per acquistare il download credit. Acquista Download Credits per scaricare questo Articolo in formato PDF

Anteprima articolo

FrancoAngeli è membro della Publishers International Linking Association, Inc (PILA)associazione indipendente e non profit per facilitare (attraverso i servizi tecnologici implementati da CrossRef.org) l’accesso degli studiosi ai contenuti digitali nelle pubblicazioni professionali e scientifiche

Introduction. The focus of this work is the Inchiesta Innocenziana (Enquiry by Pope Innocenzo the 10th) upon the monasteries of the Italian States in the mid-17th century. Aim of the work. This study intends to demonstrate that in the Church, in the mid- 17th century - around one century later than in the European States - economics is introduced in the art of government as the correct manner of managing individ- uals, goods, and wealth in action at a distance. Methodological approach. The study is based on the investigation of primary and secondary sources related to the Inchiesta Innocenziana. The study analyses the various aspects and specially chosen techniques which, in a period of crisis, led the Catholic Church to run one of the first large-scale ‘auditing’ upon its ‘branches’ (monasteries) located within the Italian States. Main findings. It is shown, through an interpretative approach, how the Church worked inspired, not by the Law of God (human, natural, and divine), but by the art of governing people, as described by Foucault, giving techniques and practices for a concrete form of political rationality. Originality. The paper considers the relevant emergence of accounting and accountability practices, in a power/knowledge scheme, in decisions regarding a reconstruction after a crisis, by a complex interacting organisation such as the Catholic Church of the mid-17th century.

Keywords:crisis management, accounting techniques, catholic church, 17th cen- tury, Foucault

  1. Archivio Segreto Vaticano [Archivio Apostolico Vaticano since 2019] – Congregazione sullo Stato dei Regolari (Stato dei Regolari I [1649]) – Decreti – Index 1105.
  2. Archivio Segreto Vaticano [Archivio Apostolico Vaticano since 2019] – Congregazione sullo Stato dei Regolari (Stato dei Regolari I [1649]) – Relationes – Index 1187.
  3. Andersen C. and Denzler G. (1992). Dizionario storico del cristianesimo. Roma: San Paolo Edizioni.
  4. Antiseri D. and Reale G. (2009). Controriforma e Riforma Cattolica. In: Storia della filosofia: Umanesimo, Rinascimento e Rivoluzione Scientifica, IV. Mi- lan: Bompiani.
  5. Armstrong P. (1994). The Influence of Michel Foucault on Accounting Re- search. Critical Perspectives on Accounting, 5, 1: 25-55,
  6. Bendiscioli M. (1973). La riforma Cattolica. Rome: Studium.
  7. Boaga E. (1971). La soppressione innocenziana dei piccoli conventi in Italia. Rome: Edizioni di Storia e Letteratura.
  8. Boutry P. (1996). Innocenzo X. In: Levillain P. (edited by). Dizionario storico del papato I-Z. Milano: Bompiani, pp. 801-804.
  9. Burchell S., Clubb C. and Hopwood A. (1985). Accounting in its social context: towards a history of value added in the United Kingdom. Accounting, Or- ganizations and Society, 10, 4: 381-413, DOI: 10.1016/0361-3682(85)90002-9
  10. Burchell S., Clubb C., Hopwood A., Hughes J. and Nahapiet J. (1980). The roles of accounting in organizations and society. Accounting, Organizations and Society, 5, 1: 5-27, DOI: 10.1016/0361-3682(80)90017-3
  11. Cameron E. (ed.) (2006). The Sixteenth Century. Oxford: Oxford University Press.
  12. Campanelli M. (2016). Geografia conventuale in Italia nel XVII secolo. Soppres- sioni e reintegrazioni innocenziane. Rome: Edizioni di Storia e Letteratura. Campanelli M. (1987). I teatini, l’inchiesta di Innocenzo X sui regolari in Italia. Rome: Edizioni di Storia e Letteratura.
  13. Carnegie G.D. and Napier C.J. (2012). Accounting's past, present and future: the unifying power of history. Accounting, Auditing & Accountability Jour- nal, 25, 2: 328-369, DOI: 10.1108/09513571211198782
  14. Ciampelli N. (2014). Gli Agostiniani di Crema al tempo di Innocenzo X Insula Fulcheria XLIV, Museo Civico di Crema e del Cremasco, Crema, pp. 100-109. -- Available at the following link: https://www.comunecrema.it/sites/ default/files/insula_fulcheria_2014_ciampelli_insula_2014_pag_100_109_1. pdf (last retrieved Dec 2022).
  15. Clemente G. (2001). La soppressione innocenziana dei conventi carmelitani in Capitanata nel XVII secolo. La Capitanata, XXXV-XXXVIII. Foggia, pp. 239- 247
  16. D’Alatri M. (1986). I conventi cappuccini dell’inchiesta del 1659 - Vol. I Italia settentrionale. Rome: Collegio San Lorenzo da Brindisi, Istituto Storico dei Cappuccini.
  17. Dean M. (1999). Governmentality: Power and Rule in Modern Society. London: SAGE.
  18. Del Re N. (1998). La curia romana. Lineamenti storico-giuridici. Città del Vati- cano.
  19. Dunn R.S. (1979). The Age of Religious Wars, 1559-1715, 2nd edition. New York: W.W. Norton and Company.
  20. Fagnani P. (1729). Commentaria in quinque libros Decretalium, Venetiis: ex Typographia Balleoniana. Venice, copy classified in the online archives of the University of Florence. -- https://onesearch.unifi.it/primo-explore/full display/39sbart_almap71124263180003302/39UFI_V1.
  21. Filoramo G. and Menozzi D. (2006). Storia del Cristianesimo. Vol. 3: L'età moderna. Bari: Laterza.
  22. Foucault M. (1991). Governmentality. In: Burchell G., Gordon C. and Miller P. (eds.). The Foucault Effect: Studies in Governmentality. Hemel Hempstead: Wheatsheaf, pp. 87-104.
  23. Foucault M. (1988). The Political Technology of Individuals. In Martin L., Gut- man H. and Hutton P. (eds.). Technologies of the Self: A Seminar with Michel Foucault. Amherst: University of Massachusetts Press, pp.145-62.
  24. Foucault M. (1977). Discipline and Punish: the Birth of the Prison. London: Allen Lane.
  25. Gaffikin M. (2011). What is (accounting) history?. Accounting History, 16, 3: 235-251, DOI: 10.1177/1032373211405019
  26. Gambling T. (1977). Magic, Accounting and Morale. Accounting, Organizations and Society, 2, 2: 141-153, DOI: 10.1016/0361-3682(77)90031-9
  27. Giana L. (2020). Decifrare la regola. L'inchiesta innocenziana sui conventi piemontesi di antico regime. Genoa: SAGEP.
  28. Hopwood A. G. (1987). The archeology of accounting systems. Accounting, Organizations and Society, 12, 3: 207-234, DOI: 10.1016/0361-3682(87)90038-9
  29. Hopwood A. G., & Miller P. (Eds.) (1994). Accounting as Social and Institutional Practice. Cambridge: University Press.
  30. Hoskin K. and Macve R. H. (1986). Accounting and the Examination: A Gene- alogy of Disciplinary Power. Accounting, Organizations and Society, 11, 2: 105-137, DOI: 10.1016/0361-3682(86)90027-9
  31. Jarry E. and Préclin E. (1977). Le lotte politiche e dottrinali nei secoli XVII e XVIII (1648-1789). Milan: San Paolo Edizioni.
  32. Jedin H. (1947). Storia del Concilio di Trento. Brescia: Morcellania.
  33. Landi F. (2014). ll tesoro dei regolari. L'inchiesta sui conventi d'Italia del 1650. Bologna: CLUEB.
  34. Landi F. (2005). Storia economica del clero in Europa. Secoli XV-XIX. Roma: Carocci.
  35. Landi F. (2001). Per una storia dei falsi in bilancio: le contabilità pubbliche dei conventi e luoghi pii. In: Pastore A. and Garbellotti M. (Eds.). L’uso del de- naro. Patrimoni e amministrazione nei luoghi pii e negli enti ecclesiastici in Italia (secoli XV-XVIII). Bologna: il Mulino, pp 41-62.
  36. Latour B. (1986). The powers of association. In: Law J. (Ed.). Power, action, and belief: A new sociology of knowledge. Sociological Review Monographs (Vol. 32, pp. 264-280). London: Routledge.
  37. Latour B. (1987). Science in Action. Cambridge MA: Harvard University Press. Law J. (1984). On the Methods of Long-Distance Control: Vessels, Navigation and the Portuguese Route to India. The Sociological Review, 32, 1_suppl.:234-263,
  38. Loft A. (1986). Towards a critical understanding of accounting: the case of cost accounting in the UK, 1914-1925. Accounting, Organizations and Society, 11, 2: 137-169, DOI: 10.1016/0361-3682(86)90028-0
  39. Mila M. (2014). Breve storia della musica. Turin: Einaudi.
  40. Miller P. (1990). On the interrelations between accounting and the state. Ac- counting, Organizations and Society, 15, 4: 315-340, DOI: 10.1016/0361-3682(90)90022-M
  41. Miller P. and Rose N. (1990). Governing economic life. Economy and Society, 19, 1: 1-31, DOI: 10.1080/03085149000000001
  42. Miller P., Hopper T. and Laughlin R. (1991). The new accounting history: An introduction. Accounting, Organizations and Society, 16, 5: 395-403, DOI: 10.1016/0361-3682(91)90036-E
  43. Miller P. and O’Leary T. (1994). Accounting, ‘economic citizenship’, and the spatial reordering of manufacture. Accounting, Organizations and Society, 19, 1: 15-43, DOI: 10.1016/0361-3682(94)90011-6
  44. Miquel P. (1980). Les Guerres de Religion. Paris: Fayard.
  45. Morgan K. O. (1984). The Oxford History of Britain. Oxford: Oxford University Press.
  46. Mullett M. (1984). The Counter-Reformation. London: Metheun & Co.
  47. Napier C. J. (2006). Accounts of change: 30 years of historical accounting re- search. Accounting, Organizations and Society, 31, 4/5: 445-507,
  48. Pérez J. (2005). La inquisición Española. Madrid: Ediciones Martínez Roca. Plazaola J. (1998). Razón y sentido del arte cristiano. Bilbao: Universidad de Deusto.
  49. Potestà G.L. and Vian G. (2014). Storia del Cristianesimo. Bologna: il Mulino. Potter B. N. (2005). Accounting as a social and institutional practice: Perspec- tives to enrich our understanding of accounting change. Abacus, 41, 3: 265-289.
  50. Power M (2011). Foucault and Sociology. Annual Review of Sociology, 37: 35- 56,
  51. Quattrone P. (2004). Accounting for God: accounting and accountability practices in the Society of Jesus (Italy, XVI-XVII centuries). Accounting, Organ- izations and Society, 29, 7: 647-683,
  52. Contabilità e cultura aziendale – Accounting and Cultures, 2023, vol. XXIII, Issue 1 59
  53. Rose N. (1991). Governing by numbers: figuring out democracy. Accounting, Organizations and Society, 16, 7: 673-692, DOI: 10.1016/0361-3682(91)90019-B
  54. Rose N. and Miller P. (1992) Political power beyond the State: problematics of government. British Journal of Sociology, 43, 2: 172-205. DOI: 10.2307/591464
  55. Sargiacomo M. (2008). Accounting and the 'Art of Government': Margaret of Austria in Abruzzo (1539-86). European Accounting Review, 17, 4: 667-695, DOI: 10.1080/09638180802324401
  56. Sargiacomo M. (2009). Accounting for the “good administration of justice”: The Farnese State of Abruzzo in the sixteenth century. Accounting History, 14, 3: 235-267, DOI: 10.1177/1032373209335290
  57. Santoro M. (1994). Storia del libro italiano. Milan: Editrice bibliografica.
  58. Scott T. (2006). The Economy. In Cameron E. (ed.). The Sixteenth Century.
  59. Oxford: Oxford University Press, pp. 18-57.
  60. Sciberras J. (2016). La soppressione dei conventi agostiniani a Malta. Note storiche ed edizioni di testi, Analecta Augustiniana, Volumen LXXIX. Rome: Institutum Historicum Ord. S. Augustini.
  61. Solomons D. (1991). Accounting and social change: A neutralist view. Accoun- ting, Organizations and Society, 16, 3: 287-295, DOI: 10.1016/0361-3682(91)90005-Y
  62. Tucci A. V. (2016). Alcune note sulle scritture contabili dei conventi di San Lucido nel xvii secolo. Archivio Storico per la Calabria e la Lucania, Anno LXXXII (2016), Roma.
  63. Verga M. (1996). Le istituzioni politiche. In: Greco G. and Rosa M. (edited by).
  64. Storia degli antichi stati italiani. Roma-Bari: Laterza, pp. 3-58.
  65. Wedgwood C.V. (1961). The Thirty Years War. New York: Anchor Books, Dou- bleday & Company.
  66. Wildavsky A. (1976). Economy and Environment/Rationality and Ritual: A Re- view Essay. Accounting, Organizations and Society, 1, 1: 117-129, DOI: 10.1016/0361-3682(76)90015-5
  67. Yule G. (1971). In what way should we understand the causes of the refor- mation?. Historical Studies, 15, 57: 151-165, DOI: 10.1080/10314617108595462

Gianluca Antonucci, The Church and the art of governing people in a period of crisis: An analysis of the Inchiesta Innocenziana (1650-55) in "CONTABILITÀ E CULTURA AZIENDALE" 1/2023, pp 39-59, DOI: 10.3280/CCA2023-001003