{"title":"The construction of Brunelleschi’s dome in Florence in the fifteenth century: between accountability and technologies of government","authors":"Giacomo Manetti, M. Bellucci, L. Bagnoli","doi":"10.1080/21552851.2019.1686036","DOIUrl":null,"url":null,"abstract":"ABSTRACT Accounting practices played a fundamental role in the construction of Brunelleschi’s dome of Santa Maria del Fiore in Florence during the fifteenth century. This study examines the accountability practices and government technologies adopted by the Opera del Duomo, the organisation entrusted to build and maintain the Cathedral of Florence, between 1420 and 1436, when the dome was constructed. This research draws on the theories of Foucault and Dean regarding technologies of government within quasi-public administrations to explain historical evidence for the accountability practices supporting Brunelleschi’s dome construction. Through the collected evidence, we identify the application of ‘technologies of government’ hundreds of years before Foucault’s arguments about governmentality. We also describe a system of accountability, especially downward accountability, inspired by religious values that pays attention to users, the local community and other affected constituents as a result of the Opera’s special status as a ‘quasi-public’ (but formally private) administration. Our findings touch on the willingness to account for and report public funding, the presence of checks and balances inside the governance framework, the active engagement of citizens and local partners to achieve consensus, and notions of social responsibility toward the workers who helped to build the dome.","PeriodicalId":43233,"journal":{"name":"Accounting History Review","volume":null,"pages":null},"PeriodicalIF":0.8000,"publicationDate":"2019-11-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"5","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Accounting History Review","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1080/21552851.2019.1686036","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q4","JCRName":"BUSINESS","Score":null,"Total":0}
引用次数: 5
Abstract
ABSTRACT Accounting practices played a fundamental role in the construction of Brunelleschi’s dome of Santa Maria del Fiore in Florence during the fifteenth century. This study examines the accountability practices and government technologies adopted by the Opera del Duomo, the organisation entrusted to build and maintain the Cathedral of Florence, between 1420 and 1436, when the dome was constructed. This research draws on the theories of Foucault and Dean regarding technologies of government within quasi-public administrations to explain historical evidence for the accountability practices supporting Brunelleschi’s dome construction. Through the collected evidence, we identify the application of ‘technologies of government’ hundreds of years before Foucault’s arguments about governmentality. We also describe a system of accountability, especially downward accountability, inspired by religious values that pays attention to users, the local community and other affected constituents as a result of the Opera’s special status as a ‘quasi-public’ (but formally private) administration. Our findings touch on the willingness to account for and report public funding, the presence of checks and balances inside the governance framework, the active engagement of citizens and local partners to achieve consensus, and notions of social responsibility toward the workers who helped to build the dome.
15世纪,在布鲁内莱斯基设计的佛罗伦萨圣母大教堂穹顶的建造过程中,会计实践发挥了重要作用。本研究考察了1420年至1436年穹顶建成期间,受托建造和维护佛罗伦萨大教堂的歌剧院(Opera del Duomo)采用的问责制实践和政府技术。本研究借鉴了福柯和迪安关于准公共行政中的政府技术的理论,以解释支持布鲁内莱斯基圆顶结构的问责实践的历史证据。通过收集到的证据,我们确定了“政府技术”的应用,比福柯关于治理的论点早了数百年。我们还描述了一个问责制,特别是向下问责制,受到宗教价值观的启发,关注用户,当地社区和其他受影响的成分,因为歌剧院作为“准公共”(但正式私人)管理的特殊地位。我们的研究结果涉及到对公共资金进行解释和报告的意愿、治理框架内存在的制衡、公民和当地合作伙伴的积极参与以达成共识,以及对帮助建造圆顶的工人的社会责任观念。