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

IF 1.7 Q3 BUSINESS, FINANCE Accounting History Pub Date : 2023-05-24 DOI:10.1177/10323732231175711
Stefania Servalli, Antonio Gitto, Federica Gandelli
{"title":"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","authors":"Stefania Servalli, Antonio Gitto, Federica Gandelli","doi":"10.1177/10323732231175711","DOIUrl":null,"url":null,"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damaged documentation was identified and inventoried and the accountability activities offered researchers knowledge of historical documents not available for investigation.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.","PeriodicalId":45774,"journal":{"name":"Accounting History","volume":null,"pages":null},"PeriodicalIF":1.7000,"publicationDate":"2023-05-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"1","resultStr":"{\"title\":\"Florence flood and the rescue of the florence state archives: The role of accounting and accountability\",\"authors\":\"Stefania Servalli, Antonio Gitto, Federica Gandelli\",\"doi\":\"10.1177/10323732231175711\",\"DOIUrl\":null,\"url\":null,\"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.\",\"PeriodicalId\":45774,\"journal\":{\"name\":\"Accounting History\",\"volume\":null,\"pages\":null},\"PeriodicalIF\":1.7000,\"publicationDate\":\"2023-05-24\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"1\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Accounting History\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.1177/10323732231175711\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q3\",\"JCRName\":\"BUSINESS, FINANCE\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Accounting History","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1177/10323732231175711","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q3","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
引用次数: 1

摘要

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。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
查看原文
分享 分享
微信好友 朋友圈 QQ好友 复制链接
本刊更多论文
Florence flood and the rescue of the florence state archives: The role of accounting and accountability
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.
求助全文
通过发布文献求助,成功后即可免费获取论文全文。 去求助
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.
期刊最新文献
ACCOUNTING HISTORY SPECIAL INTEREST GROUP Diverse counter accounts for biodiversity conservation: The case of the High Ross Dam controversy World War 2 governmental cost-plus procurement: An Australian case study The multiple logics of Buddhist monastery accounting The qualitative leaps of the accounting discipline in Italy between the nineteenth and twentieth century
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
现在去查看 取消
×
提示
确定
0
微信
客服QQ
Book学术公众号 扫码关注我们
反馈
×
意见反馈
请填写您的意见或建议
请填写您的手机或邮箱
已复制链接
已复制链接
快去分享给好友吧!
我知道了
×
扫码分享
扫码分享
Book学术官方微信
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术
文献互助 智能选刊 最新文献 互助须知 联系我们:info@booksci.cn
Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。
Copyright © 2023 Book学术 All rights reserved.
ghs 京公网安备 11010802042870号 京ICP备2023020795号-1