IDEAS home Printed from https://ideas.repec.org/a/eee/bracre/v53y2021i2s0890838920300020.html
   My bibliography  Save this article

Time, space and accounting at Nonantola Abbey (1350–1449)

Author

Listed:
  • Bigoni, Michele
  • Maran, Laura
  • Ferramosca, Silvia

Abstract

Accounting historians have provided several accounts of monastic life and accounting's role in it, considering important settings such as Montecassino and San Pietro abbeys in Italy and Durham Cathedral Priory in England. Research has shown how their governance arrangements and common values enabled the Benedictines to manage their monasteries in an efficient manner which was essential in tackling the misappropriation of resources by organisational actors, including abbots. Other studies have shed light on the use of practical and effective accounting practices by the Benedictines to manage their considerable wealth and pursue their spiritual and temporal goals. Nevertheless, this body of literature is yet to explicitly consider the dimensions of time and space and their relationship with accounting practices. This study begins to address this oversight by analysing the surviving accounting records of the Benedictine abbey of Nonantola in northern Italy from 1350 to 1449. In the accounting books of Nonantola Abbey linear and cyclical conceptions of time coexisted and had an impact on the way in which transactions were reflected in the accounts. At the same time, the abbey was at the centre of a complex network of accountabilities which included lay accountants, farmers and the lessees of the abbey's properties. The main characteristic of this system was not the accuracy of the records in detailing the assets, liabilities, expenses and revenue of the abbey but the maintenance of a control system to administer an extensive agricultural network and the identification of the relationships between the abbey and the stakeholders inhabiting its space.

Suggested Citation

  • Bigoni, Michele & Maran, Laura & Ferramosca, Silvia, 2021. "Time, space and accounting at Nonantola Abbey (1350–1449)," The British Accounting Review, Elsevier, vol. 53(2).
    • Handle: RePEc:eee:bracre:v:53:y:2021:i:2:s0890838920300020
    DOI: 10.1016/j.bar.2020.100882
    as

    Download full text from publisher

    File URL: http://www.sciencedirect.com/science/article/pii/S0890838920300020
    Download Restriction: Full text for ScienceDirect subscribers only
    File URL: https://libkey.io/10.1016/j.bar.2020.100882?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Michele Bigoni & Enrico Deidda Gagliardo & Warwick Funnell, 2013. "Rethinking the sacred and secular divide," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 26(4), pages 567-594, May.
    2. Kerry Jacobs & Kate Jones, 2009. "Legitimacy and parliamentary oversight in Australia," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 22(1), pages 13-34, January.
    3. Allen, Robert C., 2000. "Economic structure and agricultural productivity in Europe, 1300–1800," European Review of Economic History, Cambridge University Press, vol. 4(1), pages 1-25, April.
    4. Alisdair Dobie, 2011. "A review of the granators' accounts of Durham Cathedral Priory 1294-1433: an early example of process accounting?," Accounting History Review, Taylor & Francis Journals, vol. 21(1), pages 7-35.
    5. Silvia Payer-Langthaler & Martin R.W. Hiebl, 2013. "Towards a definition of performance for religious organizations and beyond: A case of Benedictine abbeys," Qualitative Research in Accounting & Management, Emerald Group Publishing, vol. 10(3), pages 213-233, September.
    6. Hoskin, Keith W. & Macve, Richard H., 1986. "Accounting and the examination: A genealogy of disciplinary power," Accounting, Organizations and Society, Elsevier, vol. 11(2), pages 105-136, March.
    7. Alisdair Dobie, 2008. "The development of financial management and control in monastic houses and estates in England c. 1200-1540," Accounting History Review, Taylor & Francis Journals, vol. 18(2), pages 141-159.
    8. Lee Parker & Graeme Gould, 1999. "Changing public sector accountability: critiquing new directions," Accounting Forum, Taylor & Francis Journals, vol. 23(2), pages 109-135, June.
    9. Burchell, Stuart & Clubb, Colin & Hopwood, Anthony & Hughes, John & Nahapiet, Janine, 1980. "The roles of accounting in organizations and society," Accounting, Organizations and Society, Elsevier, vol. 5(1), pages 5-27, January.
    10. Alisdair Dobie, 2015. "Accounting at Durham Cathedral Priory," Palgrave Studies in the History of Finance, Palgrave Macmillan, number 978-1-137-47978-5.
    11. Matteo Palmaccio & Alessandra Lardo & Benedetta Cuozzo & Rosa Lombardi, 2017. "Bookkeeping methods and accounting controls: Developments within the Abbey of Montecassino from the 15th to the 17th century," CONTABILIT? E CULTURA AZIENDALE, FrancoAngeli Editore, vol. 2017(1), pages 7-27.
    12. Silvia Payer-Langthaler & Martin R.W. Hiebl, 2013. "Towards a definition of performance for religious organizations and beyond," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 10(3/4), pages 213-233, November.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Lusiani, Maria & Pancot, Chiara & Sangster, Alan & Vedovato, Marco, 2023. "Bookkeeping, but not for profit: A special form of double entry in a 16th century Venetian charity," The British Accounting Review, Elsevier, vol. 55(5).

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Bigoni, Michele & Funnell, Warwick, 2015. "Ancestors of governmentality: Accounting and pastoral power in the 15th century," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 27(C), pages 160-176.
    2. Carlotta del Sordo & Massimo Fornasari & Rebecca L. Orelli, 2021. "Power and Discipline: The Role of Accounting in the Monte di Pietà of Ravenna between 18th and 19th Centuries," International Journal of Business and Management, Canadian Center of Science and Education, vol. 14(7), pages 1-93, July.
    3. Michele Bigoni & Enrico Deidda Gagliardo & Warwick Funnel, 2014. "Contabilit? e potere pastorale. Il contributo delle tecniche contabili al rafforzamento del potere della Chiesa nel XV secolo," CONTABILIT? E CULTURA AZIENDALE, FrancoAngeli Editore, vol. 2014(1), pages 55-83.
    4. Matteo Palmaccio & Alessandra Lardo & Benedetta Cuozzo & Rosa Lombardi, 2017. "Bookkeeping methods and accounting controls: Developments within the Abbey of Montecassino from the 15th to the 17th century," CONTABILIT? E CULTURA AZIENDALE, FrancoAngeli Editore, vol. 2017(1), pages 7-27.
    5. Carmona, Salvador & Ezzamel, Mahmoud & Gutierrez, Fernando, 1997. "Control and cost accounting practices in the Spanish Royal Tobacco Factory," Accounting, Organizations and Society, Elsevier, vol. 22(5), pages 411-446, July.
    6. Power, Michael, 2015. "How accounting begins: Object formation and the accretion of infrastructure," Accounting, Organizations and Society, Elsevier, vol. 47(C), pages 43-55.
    7. Mohamed Ali Dakkam, 2018. "qui et à quoi sert la comptabilité ? Un état de l'art et quelques réflexions théoriques pour dépasser le déterminisme des différents paradigmes," Post-Print hal-01907865, HAL.
    8. Himick, Darlene, 2011. "Relative performance evaluation and pension investment management: A challenge for ESG investing," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(2), pages 158-171.
    9. Neu, Dean & Ocampo Gomez, Elizabeth & Graham, Cameron & Heincke, Monica, 2006. ""Informing" technologies and the World Bank," Accounting, Organizations and Society, Elsevier, vol. 31(7), pages 635-662, October.
    10. Carmona, Salvador & Ezzamel, Mahmoud & Gutiérrez, Fernando, 1994. "Control and cost accounting practices in the Spanish royal tobacco facfory," DEE - Working Papers. Business Economics. WB 7077, Universidad Carlos III de Madrid. Departamento de Economía de la Empresa.
    11. Neu, Dean & Everett, Jeff & Rahaman, Abu Shiraz, 2015. "Preventing corruption within government procurement: Constructing the disciplined and ethical subject," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 28(C), pages 49-61.
    12. Amalou-Döpke, Linda & Süß, Stefan, 2014. "HR measurement as an instrument of the HR department in its exchange relationship with top management: A qualitative study based on resource dependence theory," Scandinavian Journal of Management, Elsevier, vol. 30(4), pages 444-460.
    13. Panozzo, Fabrizio, 1997. "The making of the good academic accountant," Accounting, Organizations and Society, Elsevier, vol. 22(5), pages 447-480, July.
    14. Lukka, Kari & Becker, Albrecht, 2023. "The future of critical interdisciplinary accounting research: Performative ontology and critical interventionist research," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 93(C).
    15. Vollmer, Hendrik, 2007. "How to do more with numbers: Elementary stakes, framing, keying, and the three-dimensional character of numerical signs," Accounting, Organizations and Society, Elsevier, vol. 32(6), pages 577-600, August.
    16. Carmona, Salvador & Ezzamel, Mahmoud & Gutiérrez, Fernando, 2004. "Accounting History Research:Traditional and New Accounting History Perspectives," De Computis "Revista Española de Historia de la Contabilidad". De Computis "Spanish Journal of Accounting History"., Asociación Española de Contabilidad y Administración de Empresas (AECA). Spanish Accounting and Business Administration Association., issue 1, pages 24-53, December.
    17. Robson, Keith & Ezzamel, Mahmoud, 2023. "The cultural fields of accounting practices: Institutionalization and accounting changes beyond the organization," Accounting, Organizations and Society, Elsevier, vol. 104(C).
    18. Enrico Guarini & Francesca Magli & Alberto Nobolo, 2018. "Accounting for community building: the municipal amalgamation of Milan in 1873–1876," Accounting History Review, Taylor & Francis Journals, vol. 28(1-2), pages 5-30, May.
    19. Nikidehaghani, Mona & Cortese, Corinne & Hui-Truscott, Freda, 2021. "Accounting and pastoral power in Australian disability welfare reform," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 80(C).
    20. Murphy, Tim & O’Connell, Vincent, 2017. "Challenging the dominance of formalism in accounting education: An analysis of the potential of stewardship in light of the evolution of legal education," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 44(C), pages 1-29.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eee:bracre:v:53:y:2021:i:2:s0890838920300020. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Catherine Liu (email available below). General contact details of provider: https://www.journals.elsevier.com/the-british-accounting-review .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.