Florence flood and the rescue of the florence state archives: The role of accounting and accountability

IF 1.7 Q3 BUSINESS, FINANCE Accounting History Pub Date : 2023-05-24 DOI:10.1177/10323732231175711
Stefania Servalli, Antonio Gitto, Federica Gandelli
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引用次数: 1

Abstract

This archival research aims to explore the role of accounting for natural disasters. It is focused on the 1966 Florence flood. Considering the role of Florence in the worldwide cultural context, our attention is focused on the cultural patrimony in the Florence State Archive and on the role that accounting and accountability had in its rescue. The work refers to Foucault's and Derrida's concept of the archive and draws on the notion of accounting as ‘naming and counting’ practices. The investigation highlights the pivotal role of accounting in the rescue process of archival documents. Using ‘naming and counting’ practices, the damaged documentation was identified and inventoried and the accountability activities offered researchers knowledge of historical documents not available for investigation. These accounting practices realised the exercise of the power of re-‘consignation’ permitting an invaluable cultural patrimony to be re-consigned to the community.
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佛罗伦萨洪水与佛罗伦萨国家档案馆的抢救:会计和问责制的作用
本档案研究旨在探讨自然灾害会计的作用。它聚焦于1966年的佛罗伦萨洪水。考虑到佛罗伦萨在世界文化背景中的作用,我们的注意力集中在佛罗伦萨国家档案馆的文化遗产以及会计和问责制在拯救这些遗产方面所起的作用。这项工作参考了福柯和德里达的档案概念,并借鉴了会计作为“命名和计数”实践的概念。调查凸显了会计在档案文件抢救过程中的关键作用。使用“命名和计数”的做法,受损的文件被识别和盘点,问责活动为研究人员提供了无法用于调查的历史文件的知识。这些会计实践实现了重新“委托”权力的行使,允许宝贵的文化遗产重新委托给社区。
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来源期刊
Accounting History
Accounting History BUSINESS, FINANCE-
CiteScore
2.20
自引率
20.00%
发文量
45
期刊介绍: Accounting History is an international peer reviewed journal that aims to publish high quality historical papers. These could be concerned with exploring the advent and development of accounting bodies, conventions, ideas, practices and rules. They should attempt to identify the individuals and also the local, time-specific environmental factors which affected accounting, and should endeavour to assess accounting"s impact on organisational and social functioning.
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