“Contra omnes et singulos a via domini aberrantes”: accounting for confession and pastoral power during the Roman Inquisition (1550–1572)

Abstract

PurposeThe study investigates the use of accounting information in the form of a confession as a tool for telling the truth about oneself and reinforcing power relations in the context of the Roman Inquisition.Design/methodology/approachThe study adopts Foucault's understanding of pastoral power, confession and truth-telling to analyse the accounting practices of the Tribunal of the Inquisition in the 16th century Dukedom of Ferrara.FindingsDetailed accounting books were not simply a means for pursuing an efficient use of resources, but a tool to force the Inquisitor to open his conscience and provide an account of his actions to his superiors. Accounting practices were an identifying and subjectifying practice which helped the Inquisitor to shape his Christian identity and internalise self-discipline. This in turn reinforced the centralisation of the power of the Church at a time of great crisis.Research limitations/implicationsThe use of accounting for forcing individuals to tell the truth about themselves can inform investigations into the use of accounting records as confessional tools in different contexts, especially when a religious institution seeks to reinforce its power.Social implicationsThe study documents the important but less discernible contributions of accounting to the formation of Western subjectivity at a time which Foucault considers critical in the development of modern governmental practices.Originality/valueThe study considers a critical but unexplored episode in Western religious history. It offers an investigation of the macro impact of religion on accounting practices. It also adds to the literature recognising the confessional properties of written information by explicitly focusing on the use of financial information as a form of confession that has profound power implications.

Environmental accounting and state power in the Grand Duchy of Tuscany (1537–1621)

“…Environmental audits performed by the Magistracy and the recording of their results and any action taken in dedicated written reports ensured that none could escape disciplinary normalisation of their conduct, with every deviation from the norm harshly punished. The use of accounting practices was therefore a means to “force individuals to self-regulate by internalising codes of behaviour which are consistent with the ideals and priorities of dominant elites” (Bigoni et al. , 2021a, p. 881).…”

“…Researchers have drawn from the Foucauldian concept of pastoral power to investigate the use of accounting as a means for the Church's top officials to control individuals and institutions that depended on them. Despite being an apparently secular tool, accounting practices have been employed to control the dedication of priests to their sacred responsibilities (Bigoni and Funnell, 2015) and even to shape an inquisitor's subjectivity and ensuring he would internalise self-discipline in the discharge of his duties (Bigoni et al, 2021a). Control by the Church enacted by means of accounting also extended to institutions such as universities operating in the Papal States which, despite being social enterprises, were expected to further the Church's mission (Madonna et al, 2014).…”

“…, 2005; Bigoni et al. , 2018, 2021a; Sargiacomo, 2008). Nevertheless, historical studies of environmental accounting have yet to explicitly investigate the latter’s interrelation with the exercise of governmental power.…”

“…Although this stream of literature is still in its infancy, pioneering studies have focused on less obvious accounts, including diaries, scientific reports and poems as early forms of environmental accounting and reporting, which were used to raise awareness of the need to promote a form of economic development that respects local flora and fauna (Atkins and Maroun, 2020;Atkins and Thomson, 2014;Solomon and Thomson, 2009). Historical research, most especially by drawing from the work of Foucault, has shown how accounting can be used to act on distant people and places in less obvious and unseen ways ( Alvarez-Dardet et al, 2002;Antonelli et al, 2020;Baños et al, 2005;Bigoni et al, 2018Bigoni et al, , 2021aSargiacomo, 2008). Nevertheless, historical studies of environmental accounting have yet to explicitly investigate the latter's interrelation with the exercise of governmental power.…”

When the war is over: Accounting for people with disabilities

“…Scholars have demonstrated how accounting has been used as a technology of power to render domains of governance amenable to intervention and control (Gomes et al, 2014; Miller, 1994; Spence, 2010). However, there is limited research that investigates the role of accounting as a mechanism of pastoral power (for some exceptions, see Bigoni et al, 2021; Nikidehaghani et al, 2021). Accordingly, we have chosen to consider Australia's disability programs during the post-Second World War period to explain how accounting facilitates the connection between actions of people with disabilities and the macro-level concerns of the state.…”