Search

Throughout history both democratic and totalitarian States have sought to take advantage of the possible political contributions of art and culture. This study presents the first in-depth historical study of the relationship between accounting and culture in a totalitarian State; the Fascist State in Italy between 1934 and 1945. Accounting documents in the form of budgets and reports provided by the Fascist government, along with other accounts prepared by the Fascists, were used to build a narrative that identified the ways in which the Fascist regime sought to win the committed allegiance of the Italian people in unseen ways. Accounting documents and the cultural activities to which they relate show the ways in which the Fascists developed their own conception of popular culture and sought control of cultural organisations and intellectuals in spreading their values and beliefs through cultural artefacts. The study documents the importance of accounting records as a less obvious, often underscored source for social history. It also adds to the growing literature that has explored the place of accounting in totalitarian regimes by focusing on the unexplored context of Fascist popular culture and identifying the contributions of accounting to the management of propaganda activities.

Purpose: The study investigates the use of accounting information in the form of a confession as a tool for telling the truth about oneself and reinforcing power relations in the context of the Roman Inquisition. Design/methodology/approach: The study adopts Foucault’s understanding of pastoral power, confession and truth-telling to analyse the accounting practices of the Tribunal of the Inquisition in the 16th century Dukedom of Ferrara. Findings: Detailed accounting books were not simply a means for pursuing an efficient use of resources, but a tool to force the Inquisitor to open his conscience and provide an account of his actions to his superiors. Accounting practices were an identifying and subjectifying practice which helped the Inquisitor to shape his Christian identity and internalise self-discipline. This in turn reinforced the centralisation of the power of the Church at a time of great crisis. Research implications: The use of accounting for forcing individuals to tell the truth about themselves can inform investigations into the use of accounting records as confessional tools in different contexts, especially when a religious institution seeks to reinforce its power. Social implications: The study documents the important but less discernible contributions of accounting to the formation of Western subjectivity at a time which Foucault considers critical in the development of modern governmental practices. Originality/value: The study considers a critical but unexplored episode in Western religious history. It offers an investigation of the macro impact of religion on accounting practices. It also adds to the literature recognising the confessional properties of written information by explicitly focusing on the use of financial information as a form of confession that has profound power implications.