TY - JOUR
T1 - Accounting for God
T2 - Accounting and accountability practices in the Society of Jesus (Italy, XVI-XVII centuries)
AU - Quattrone, P.
PY - 2004/10/1
Y1 - 2004/10/1
N2 - It is argued in this paper that the development of accounting and accountability practices within the Society of Jesus from the 16th to the 17th centuries cannot be reduced to an economic explanation that views them merely as tools for measuring and allocating economic resources thereby explaining the formation of hierarchies. Rather, their development and refinement were tightly linked to the absolutist ideology of the Roman Catholic doctrine of the Counter-Reformation, conceived of here as a complex work of compromise among theological, religious, political, institutional, and social instances, of which the hierarchical structure of the Order and its accounting records were only the visible traces.
AB - It is argued in this paper that the development of accounting and accountability practices within the Society of Jesus from the 16th to the 17th centuries cannot be reduced to an economic explanation that views them merely as tools for measuring and allocating economic resources thereby explaining the formation of hierarchies. Rather, their development and refinement were tightly linked to the absolutist ideology of the Roman Catholic doctrine of the Counter-Reformation, conceived of here as a complex work of compromise among theological, religious, political, institutional, and social instances, of which the hierarchical structure of the Order and its accounting records were only the visible traces.
UR - http://www.scopus.com/inward/record.url?partnerID=yv4JPVwI&eid=2-s2.0-5044220887&md5=cb1f6307bde7d8a0a5f10b71e1154df0
U2 - 10.1016/j.aos.2004.03.001
DO - 10.1016/j.aos.2004.03.001
M3 - Article
AN - SCOPUS:5044220887
SN - 0361-3682
VL - 29
SP - 647
EP - 683
JO - Accounting, Organizations and Society
JF - Accounting, Organizations and Society
IS - 7
ER -