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Within the interface between power and charity, the purpose of this paper is to enhance an understanding of the role of charities in the administration of poor in local government and to explore how accounting operates in such a context. In this investigation, the paper considers accounting, referring to both financial and non-financial information, inserted in a complex of technologies accomplishing the “government of poverty”.

The paper is based on a historical study referring to the case of MIA, an Italian charity, investigated during the sixteenth-seventeenth centuries, adopting Foucault's “governmentality” framework in a diachronic perspective. This approach, coordinating views coming from Anglo-Foucauldian scholars with alternative Foucault effects expressed in Dean's works, represents a novelty of this investigation.

The paper shows the interface of power (municipality) and charity (MIA) in the “government of poverty”, in a context of ancien regime, pointing out how this interplay was a key element within the “discourse of poor”. The pivotal function of MIA as an “agency of police” and the constitutive role of accounting as a technology of “government of poverty”, representing a social practice able to allow the preservation of the social equilibrium, emerge.

The research is based on a single case study and it shows the need for both comparative and interdisciplinary analysis in order to increase an understanding of the interface of power and charity in ancien regime contexts, as well as in contemporary situations of crisis or emergencies.

For the first time in the accounting history literature, the work presents an extension of “governmentality” analysis into the domain of the “government of poor” through a series of Municipality Orders and their operationalisation by a charity, which adopted accounting to realise a control on people and resources contributing to reach local government equilibrium aims. The work also offers a reference within the contemporary accounting literature in relation to the debate about the role of charities or similar non-profit organizations in the context of the current financial crisis affecting the world, or in situations of emergencies.

This paper seeks to examine how productive entrepreneurial activities, such as innovation, influence unproductive entrepreneurial activities, such as regulatory rent seeking.

To investigate the argument the authors consider Bavaria's brewing industry in the fourteenth through sixteenth centuries using an analytic narrative approach.

The example of Bavaria's brewing industry suggests that productive entrepreneurial activities may increase unproductive entrepreneurial activities. Confronted with a situation in which innovation erodes their monopoly returns, legally protected producers and policymakers reregulate industry to recapture lost rents. Regulation policy under such reregulation tends to be more encompassing, and thus produces more unproductive entrepreneurial activity, than pre‐innovation regulation policy. This reflects the greater number or variety of producers that new regulation policy must encompass for reregulation to recreate rents.

The paper builds on Thomas’ work, which suggests that innovation can undermine existing regulatory institutions and result in deregulation. This paper identifies an alternative channel through which productive entrepreneurial innovation may influence unproductive entrepreneurial rent seeking. It argues that productive entrepreneurial innovation by legally unprotected producers in an industry can also increase, rather than decrease, the extent of unproductive entrepreneurship in that industry.

Humanity is maturing slowly and is soaked in blood, passing through his age of childhood and adolescence. He is now going through the last stages of his adolescence – producing, distributing, and trying to manage weapons of mass destruction; grabbing all he can for his selfish interests while millions starve in other lands and in our own neighborhood; holding also tightly to his ancestor's dogmas, superstitions, and divisive ideals of race, nationalism, and religion. Such mindset has recently manifested itself in huge scandals in the Catholic Church, and previously in Protestant denominations, and embezzlements in billions by the likes of Enron, Worldcom, and Arthur Anderson, and ultimately by the fundamentalist ideologies manifested in the likes of Osama Bin Laden and the Al‐Quaida organization. The democratic systems, while hanging on to old ideas, have necessitated what George Orwell foresaw as the need for “double‐speak” and “correct‐think” to be able to keep the illusion of democracy and at the same time control the passions of the masses. Wars, in the meantime, have continued, have brought devastation to the world and have claimed the lives of some 200 million people in the twentieth century alone. Man is at the brink. The question of business ethics cannot be addressed in a vacuum if he has lost a bigger truth – his humanity. One must either learn to grow up quickly or perhaps, perish.

Purpose ‐ The purpose of this paper is to cite and briefly discuss digital map collections. Design/methodology/approach ‐ Digital map collections were located, evaluated, and selected. Collections included in the annotated bibliography consist primarily of maps that originated in print, or contain historical maps, or are unique. Each included collection meets at least one of those criteria. Findings ‐ There are a wide variety of resources available online that users can freely access. This annotated bibliography focuses specifically on digital collections that contain cartographic materials. Each item, after being evaluated, includes a citation, brief description, and usage instructions. Originality/value ‐ While there are many digital collections available for users to access that focus primarily on the manuscript and photograph formats, there are a variety of other formats that are also digitized, such as cartographic materials. This annotated bibliography highlights 40 collections that were located, evaluated, and described. Most of these collections originate in print materials, while at least one collection focuses specifically on digitally born maps. All maps collections are housed and created by institutions or organizations in the USA, while the content ranges in subjects, date ranges, and geographic locations.

The purpose of this paper is to look at the adoption of double entry bookkeeping at the Royal Treasury, Portugal, on its establishment in 1761 and the factors contributing to this development. The Royal Treasury was the first central government organization in Portugal to adopt double entry bookkeeping and was a crucial first step in the institutionalisation of the technique in Portuguese public administration.

Set firmly in the archive, this paper adopts new institutional sociology (NIS) to inform the findings of the local, time‐specific accounting policy and practice at the Portuguese Royal Treasury.

Embedded within the broader European context, this study identifies the key pressures exerted upon the Royal Treasury on its formation in 1761, which resulted in major accounting change within Portuguese central government from that date. The study provides further evidence of the importance of the state in the institutionalization of accounting practices by means of coercive pressures and highlights for Portugal the importance of individual actors who, as powerful change agents, made key decisions that influenced accounting change.

This study examines a major instance of accounting change in European central government and broadens the application of NIS in accounting history research to a different country – Portugal – and to a different time – the eighteenth century. It also serves to illuminate the difficulties of collecting pertinent evidence pertaining to this long‐dated time period in identifying certain forms of institutional pressures.

The historic assets are heterogeneous and different to each other, and for this reason, consolidated valuation methodologies do not exist in practice or in the literature. It is, therefore, necessary to dwell on the study of a particular historic building type or category. The assessment process of the valuers of Venetian Villas was explored, focusing on the study of the valuation function construction. The paper investigated if a possible value function, based on the partition of the characteristics, which significantly influence the value, exists and it is generalizable to the whole set of Venetian Villas. The purpose of this paper is to contribute knowledge on the economic valuation of Venetian Villas.

An application of Hedonic Pricing study to a database of 71 Venetian Villas has been tested. This statistical procedure allowed the authors to discover which results in a percentage of property values can be attributed to the historical characteristics of a building. Using a multiple linear regression and its variables an analysis of residuals and data relating to the variance has been performed.

This research identifies and proposes, therefore, a valuation approach that can be generalizable to the whole set of Venetian Villas (over 4,000 properties). The models show that the most important variables which influence the value of the villas are: age, internal and external area, maintenance conditions, and author. This model could be used for future valuations of the same type of asset.

The model enables valuers to address better to the property valuation of the Venetian Villas through the valuation functions, which suggest which are the main features which focus in the case of a Venetian Villa valuation and what impact they have on the value asset. The model can be specifically used for valuation reports in the enhancement project of such properties.

Examines Russian Orthodoxy, focusing on its historical background, religious ethos, institutionalization and dogmatic affirmation. Evaluates the record of the Russian Church during the Communist period and speculates about its future. Cites the limitations of Russian Orthodoxy in performing the “priestly” and “prophetic” functions. Finally, given the similarities of Russian Orthodoxy and Roman Catholicism, recommends “Uniate option” for the contemporary Russian Church. Suggests that such an option would strengthen Russian Orthodoxy and compensate for those factors that made it so ineffective during the Marxist‐Leninist period.

Several bibliographical citation systems are in regular use in scholarly literature, associated with various intellectual disciplines. The aim of this paper is to document an analysis of their designs in the biosciences in order to construct a classification and to assess their comparative effectiveness for information transfer.

A historical survey of communications between scholars, including the reasons why authors cite others' works, was completed. The development of citation systems, specifically the Harvard system and various numeric systems, was traced, following which a universal classification with a new descriptive terminology was constructed.

Citation systems are defined herein as direct (with citation and reference together in the text) or indirect (with citation within the text, and reference outside the text). Direct systems may be described as implicit (the Linnaean style with abbreviated, undated, conceptual reference) or explicit (with full, dated, bibliographical reference). All indirect systems are explicit: the text citation (the referens) may be alphabetic, symbolic, numeric or alphanumeric and the reference (the referendum) may be a marginal note, footnote or end reference. A survey of citation systems in 101 bioscience journals is presented. Within indirect systems, most biomedical journals use a numeric system, but most veterinary, zoological and general biological journals use the Harvard system, which is considered herein to be the most effective for information transfer.

No philosophical analysis of citation systems appears to have been carried out before. Based upon historical, conceptual and logical aspects, a robust universal classification with a new descriptive terminology is presented to facilitate the unambiguous discussion of the principles and designs of citation systems. The classification and terminology are applicable to citation systems in any discipline.

The 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.

The 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.

Detailed 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.

The 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.

The 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.

The 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.