Accounting for and of the epidemic in Bologna in 1855: The medicus-politicus in the Papal States

IF 1.7 Q3 BUSINESS, FINANCE
Tiziana Di Cimbrini, Alessio Maria Musella, Christian Corsi
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引用次数: 0

Abstract

This study investigates the confluence between accounting and natural disasters by examining the case of the cholera epidemic that occurred in Bologna in 1855, a city of the Papal States, where there was a strong (medical) intellectual class critical of the central government exercised by the Pope and clergy. We analysed primary and secondary sources available in Bologna in the Municipal Library of the Archiginnasio, State Archive, and Municipal Historical Archive to demonstrate how the accounting for and of the epidemic overturned the traditional power structures of the Papal States. Specifically, the medical establishment, leveraging the medical-administrative accounting technologies, replaced the clergy and local aristocracy as the governing body of the city, paving the way for the future secularisation of the administration. The study contributes to the literature by providing political implications of accounting technologies for natural disasters.
对1855年博洛尼亚流行病的解释和解释:教皇国的医学-政治
本研究以1855年发生在教皇国城市博洛尼亚的霍乱疫情为例,调查了会计与自然灾害之间的融合。在博洛尼亚,有一个强大的(医学)知识分子阶层,对教皇和神职人员行使的中央政府持批评态度。我们分析了博洛尼亚阿奇金纳西奥市图书馆、国家档案馆和市历史档案馆提供的第一手和第二手资料,以证明对疫情的解释和解释如何颠覆了教皇国的传统权力结构。具体来说,医疗机构利用医疗行政会计技术,取代神职人员和地方贵族成为城市的管理机构,为未来的行政世俗化铺平了道路。该研究通过提供自然灾害会计技术的政治含义为文献做出了贡献。
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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.
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