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Contabilit? per il governo delle istituzioni ecclesiastiche: un case history

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  • Michela Magliacani
  • Roberto Di Pietra

Abstract

? opinione condivisa quella secondo cui "il sapere fare di conto" abbia da sempre costituito uno dei sistemi di conoscenze di strategica importanza da applicare alla gestione di tutte le aziende, comprese quelle ecclesiastiche. Dallo studio dei documenti contabili riguardanti l?amministrazione del Seminario Arcivescovile di Siena nella seconda met? del XVII secolo ? stato possibile accertare, in ottica diacronica- sincronica, come la contabilit? abbia da sempre risentito della mentalit? di governo che soggiace alle forme organizzative che si stabiliscono nel tempo per effetto del prevalere degli interessi di alcuni gruppi di potere, venendo utilizzata come fattore di inganno e di uso duttile nei confronti del potere centrale all?interno della struttura di governo. La composizione di tali interessi nelle formule amministrative adottate costituisce un insegnamento interessante anche per comprendere la cultura della citt? medesima.

Suggested Citation

  • Michela Magliacani & Roberto Di Pietra, 2015. "Contabilit? per il governo delle istituzioni ecclesiastiche: un case history," CONTABILIT? E CULTURA AZIENDALE, FrancoAngeli Editore, vol. 2015(1), pages 89-119.
    • Handle: RePEc:fan:ccadaa:v:html10.3280/cca2015-001005
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    References listed on IDEAS

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    1. Jonida Carungu & Nicola Paolicelli, 2018. "L?intervento della Banca Monte dei Paschi di Siena e il contributo del book-keeping nel "render conto" sulla gestione del terremoto del 1798," CONTABILIT? E CULTURA AZIENDALE, FrancoAngeli Editore, vol. 2018(2), pages 85-117.

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