Accounting for the commons: bookkeeping and the stewardship of natural resources in northern Spain (sixteenth to twentieth centuries)

Berasain, Lana

doi:10.1080/21552851.2017.1359100

Cited by 10 publications

(5 citation statements)

References 35 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…This study contributes to the accounting history literature (see Bujaki, 2010, 2014 and Lana-Berasain, 2017) on water, in particular, water management arenas. It also offers a historical depiction of the circumstances which led to the emergence and evolution of related environmental concerns, which have not yet been fully explored (Cech, 2009; Möllenkamp et al, 2008; Pahl-Wostl et al, 2008).…”

Section: Discussionmentioning

confidence: 96%

“…There are very few examples in accounting history that address forms of water management. A case study by Lana-Berasain (2017) concerns the use of Renaissance calculation technologies on a small irrigation community in Northern Spain for accountability purposes. Bujaki (2010Bujaki ( , 2014 considers the cost-benefit evaluation of the Rideau Canal in Ontario (Canada).…”

Section: Introductionmentioning

confidence: 99%

See 1 more Smart Citation

A multi-period analysis of a water management arena in the Italian Alps, circa 1951–2007: The territorialisation of environmental concerns

Maran,

Schneider,

Andreaus

2023

Accounting History

View full text Add to dashboard Cite

Water exploitation is at the centre of current social and environmental sustainability discourses, one form of which is hydropower. Intense damming of rivers and natural basins occurred in nineteenth and twentieth century Europe (and elsewhere). Following Miller and Power's concept of territorialisation and Foucault's notion of visibility, this study sheds light on the water management arena, read through changes in stakeholder objectives and accountabilities. Its focus is on the ‘accounts’ of environmental concerns, from post WWII to the new millennium. The analysis focuses on the case of the Santa Giustina dam in Northern Italy, using archival and oral-history approaches. It is shown how an increasing visibility of environmental concerns translated into a higher degree of ‘territorialisation’ through their itemisation in water quality and quantity parameters. This historical evolution informs policy makers, managers and society in general, about how to address profits and environmental issues regarding current water exploitation.

show abstract

Section: Discussionmentioning

confidence: 96%

Section: Introductionmentioning

confidence: 99%

A multi-period analysis of a water management arena in the Italian Alps, circa 1951–2007: The territorialisation of environmental concerns

Maran,

Schneider,

Andreaus

2023

Accounting History

View full text Add to dashboard Cite

show abstract

“…Furthermore, technological mechanisms can transcend individual rationality and 'open up' deliberative decision-making spaces (Pieraccini 2015). When it comes to the role of accounting for commons, arrangements that make commons more sustainable can be explained through generating regular information together with ceremonies involving accounting (Lana-Berasain 2017). Together, these studies indicate the relevance of considering technology for understanding sustainable communities.…”

Section: The Gap Between Institution and Technologymentioning

confidence: 95%

Technology as integrated into institutions: expanding the list of actors affecting institutional conditions of cooperation

Forsberg

2018

International Journal of the Commons

View full text Add to dashboard Cite

This study seeks to overcome the gap between institutions and technology in the literature of the commons. It emphasises the importance of inviting and testing different technologies as actors that are of importance for resolving social dilemmas. In this study, a test is carried out to see if a certain accounting technology mediates factors that facilitate the sustainable management of commons. The technology that is tested in this study regards 'notched sticks' that were used as accounting in self-governed farming villages during the seventeenth and eighteenth centuries, especially in upper Dalarna, Sweden, when organising 'new urban commons'. The findings are that the notched sticks did function as mediators, connected in a network that did affect several factors, or conditions, for sustainable management of commons. As such, the technology of sticks was an actor that served in mediating relations, decision-making and transparency. For example, as accounting technology the sticks did change situations with possible individual bounded rationality through the construction of social entities and methods for balancing rights and obligations. Considering how accounting technology can be integrated into institutions, this implies that awareness is needed when changing and implementing technological solutions.

show abstract

“…Even though much of Europe's forests were ultimately cut down, large areas of woodlands were successfully preserved, for instance, in Italy, through various forms of cooperation within local communities (Ongaro, 2016), whereas other strategies, such as effective use of accounting and bookkeeping, strengthened communality and facilitated sustainability in rural Spain (Lana-Berasain, 2017). In mountainous alpine areas and in the northeastern parts of France, forests were preserved through the establishment of bylaws (Vivier, 2002).…”

Section: Management Of Common Landsmentioning

confidence: 99%

Conflict and negotiation: management of forest commons in seventeenth-century Northern Finland

Starlander

2020

Scandinavian Economic History Review

View full text Add to dashboard Cite

The seventeenth century was a time when large economic transformations had direct consequences on people's everyday lives. Increased economic pressure was put on rural populations, which affected their management of the resources that they owned in common. This paper examines how peasant communities managed commonly owned forests in Finland during the seventeenth century. The focus is placed on North Ostrobothnia, where large-scale tar production and widespread timber cutting took place to meet the growing need of European states for forest products. Through the study of district court protocols, this article analyses how peasant communities responded to and coped with the new economic climate of the period while local authorities enforced royally sanctioned restrictions and outside interest groups raised demands on what the peasantry could provide. Consequently, the peasantry formalised previously informal rules, regulated cutting activities in relation to the taxable capacity of the peasant households, and re-established borders, which offset privatisation.

show abstract

Accounting for the commons: bookkeeping and the stewardship of natural resources in northern Spain (sixteenth to twentieth centuries)

Cited by 10 publications

References 35 publications

A multi-period analysis of a water management arena in the Italian Alps, circa 1951–2007: The territorialisation of environmental concerns

A multi-period analysis of a water management arena in the Italian Alps, circa 1951–2007: The territorialisation of environmental concerns

Technology as integrated into institutions: expanding the list of actors affecting institutional conditions of cooperation

Conflict and negotiation: management of forest commons in seventeenth-century Northern Finland

Contact Info

Product

Resources

About