Search results1 – 10 of 433
The purpose of this paper is to establish the importance of accounting in the management of Spanish military hospitals by the St John’s Order (SJO) of the Roman Catholic…
The purpose of this paper is to establish the importance of accounting in the management of Spanish military hospitals by the St John’s Order (SJO) of the Roman Catholic Church in the eighteenth century, a time of crisis between the Church and the State. The sacred mission of the Order required that they had a significant role outside the Roman Catholic Church in the care and treatment of the sick and infirm which required them to establish hospitals throughout Spain and across the lands that it had conquered. The study establishes that accounting played a key role in ensuring the success of the unconventional commercial relationship between the SJO and the government and the military.
Niebuhr’s typology is used to help understand how accounting practices were consistent, indeed essential, expectations of the sacred mission of the SJO and not something which represented a denial of the Order’s religious beliefs. The paper relies primarily on documents and other material located in Spanish archives.
The SJO accepted that secular accounting and accountability processes were relevant to their search for God’s love and to showing this love to others. The need for the Order to be accountable to the State was not regarded as profane and antithetical to their religious beliefs. Adopting Niebuhr’s typology of religion and society, this study concludes that the Order was an extraordinary example of Christ the transformer of the culture.
This study recognises the need to deepen the understanding of the way in which accounting practices have often played a critical role in the activities of religious organisations by examining an extraordinary example of one organisation which was engaged in an unusual, ongoing, highly complex commercial relationship with the Spanish State.
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…
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.
The substantial resources devoted to warfare in modern times might explain the increasing relevance that military spending has acquired in social sciences. In this regard…
The substantial resources devoted to warfare in modern times might explain the increasing relevance that military spending has acquired in social sciences. In this regard, the so-called defence economics has extensively studied the main determinants of military spending and its main consequences in terms of economic performance and institutional transformations. However, one of the main problems for comparative analysis on the causes and effects of military spending is the lack of long-term homogeneous and comparable data in international panel datasets. This paper contributes to fill in this gap by providing new military spending data on Spain from 1850 to 2009 based on NATO methodological criterion. It provides total military spending estimates as well as economic and administrative disaggregated figures for most of the period. These data allow reliable international comparisons while also providing new quantitative evidence to better understand the military history of Spain in modern times.
Researchers, subject specialists, and information professionals have long been aware of scientific and technical (sci‐tech) dictionaries available from the U.S…
Researchers, subject specialists, and information professionals have long been aware of scientific and technical (sci‐tech) dictionaries available from the U.S. government. Yet these reference sources often remain invisible to the general public, especially in libraries that exclude government documents from the main catalog or that maintain separate documents collections. However, as more libraries automate their holdings and load cataloging records for government publications into their online public access catalogs (OPACs), government documents should become more visible. Until then, it may surprise some to learn that many U.S. government agencies have allocated vast resources into compiling, publishing, and updating technical dictionaries in print, microfiche, and electronic format.
This chapter will address the deployments of colonial governmentality during the first decade of US dominion in Puerto Rico and the Philippines. Governmentality is…
This chapter will address the deployments of colonial governmentality during the first decade of US dominion in Puerto Rico and the Philippines. Governmentality is understood as dispositive, that is, an ensemble of the apparatuses of governmental rationality, sovereignty, and discipline. This chapter will examine the shifting configurations of some of the specific apparatuses of necro- and biopolitics, coercive security forces, disciplinary institutions, and other tutelary practices within the overall dispositive of governmentality, including the political structures of governance. This chapter will address the issue of the place and scale of these deployments: institutions, public spaces, bureaucratic structures, and military hierarchies. Throughout, a comparative perspective will shed light upon how colonial governmentality was deployed historically in ways that were adapted to different strategies, local conditions, and patterns of collaboration and resistance, especially among school teachers.
The “change of sovereignty,” the transfer of Puerto Rico to U.S. rule after Spain’s loss in the Spanish-American War of 1898, could not easily erase centuries of Spanish…
The “change of sovereignty,” the transfer of Puerto Rico to U.S. rule after Spain’s loss in the Spanish-American War of 1898, could not easily erase centuries of Spanish misrule of its island colony. Nor could it reconstruct an economy based on monocultural agricultural crops. For centuries, ranching and subsistence farming had lured settlers from the coast. Highland towns, founded in the eighteenth century under royal auspices but increasingly isolated and removed from imperial control came to define the peasant, the jı́baro, who though generally slight in stature came to loom large as the cultural backbone of Puerto Rico. Run by ministers of the Spanish monarchy and corrupt and sometimes tyrannical military governors, the island during the 1800s ineptly staggered through sequential agricultural monocultures. Sugar crops tended by coastal workers of mixed African and European backgrounds (with slavery and peonage existing side by side) yielded prominence in mid-century to large-scale coffee plantations in the mountainous interior, attracting capital and labor from the coast as well as from the Spanish homeland. By the mid-1800s U.S. interests had begun to pull on this strategically located military outpost – first through trade and then by conquest and new guardianship.