Poor government and work organisation in the real albergo dei poveri of palermo: a bio-political experiment in bourbon-sicily (eighteenth–nineteenth centuries)
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引用次数: 1
Abstract
The paper aims to improve understanding of the role played by accounting in its function of government practice, considering the interfacing function of the Real Albergo dei Poveri of Palermo charity. Michel Foucault’s governmentality framework is adopted in order to explore the labour organisation within the Real Albergo dei Poveri of Palermo, where a silk manufacturer, the Real Opificio delle Sete (Royal Silk factory), was established in 1790 to exploit the workforce hosted in the institution. The paper analyses the accounting system established to manage the commodified and forced labour of poor female inmates in relation to a central issue—the social control promoted by central government. The idea is to demonstrate that work was the means to carry on the social control of people considered alien and not integrated by the society of the time, while the accounting system was the tool. The study uses documents from Palermo’s State Archive about the foundation and internal organisation of the Real Opificio delle Sete and account books from the institution and silk manufacturer to verify the role of labour and its measurement, highlighting accounting based on the checking and reporting system. Furthermore, the paper, by means of the accounting system, examines the organisation of work and internal management, and the allocation of wealth in the form of healthcare, social security and housing.
本文以巴勒莫慈善机构Real Albergo dei Poveri的接口功能为例,旨在提高对会计在政府实践职能中所起作用的理解。米歇尔·福柯(Michel Foucault)的治理框架是为了探索巴勒莫(Palermo)皇家贫困(Real Albergo dei Poveri)内的劳工组织,在那里,丝绸制造商皇家丝绸工厂(Real Opificio delle Sete)于1790年成立,以利用该机构主办的劳动力。本文从中央政府推动的社会控制这一核心问题出发,分析了为管理贫困女犯人的商品化劳动和强迫劳动而建立的会计制度。这个想法是为了证明,工作是对被当时的社会视为异类和不整合的人进行社会控制的手段,而会计制度是工具。这项研究使用了巴勒莫国家档案馆的文件,这些文件是关于“真正的Opificio delle Sete”的基础和内部组织,以及该机构和丝绸制造商的账簿,以验证劳动力及其计量的作用,强调了基于检查和报告系统的会计。此外,本文通过会计制度,考察了工作组织和内部管理,以及以医疗保健、社会保障和住房形式分配的财富。