从问责视角看米开朗基罗的《大卫》:佛罗伦萨文艺复兴早期对话记帐的前因后果

IF 1.7 Q3 BUSINESS, FINANCE
Giacomo Manetti, M. Bellucci, Carmela Nitti, L. Bagnoli
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引用次数: 0

摘要

本文从问责制的角度对米开朗基罗的《大卫》的实现和安置进行了调查,为会计史文献做出了贡献。使用主题档案研究的上下文方法,我们探讨了在大卫法规实现期间(1501 - 1504),一个混合组织-佛罗伦萨的圣玛丽亚del Fiore歌剧是否以及如何采用早期对话会计(DA)工具。通过对一手资料和第二手资料的分析,本研究揭示了文艺复兴早期基于共识建立和DA的问责制。因此,这项研究的新贡献是三重的。首先,本文对早期文艺复兴时期有关DA的文献进行了分析。其次,我们在本研究的历史时期和背景方面为会计历史学家揭示了一个新的研究线索。第三,我们将文献的重点扩展到一个由佛罗伦萨共和国资助、与教会有联系、由商业行会管理的混合组织。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
A study of Michelangelo's David from an accountability perspective: Antecedents of dialogic accounting in the early Florentine Renaissance
This article contributes to the accounting history literature through an investigation of the realisation and placement of Michelangelo's David from an accountability perspective. Using a contextual approach to thematic archival research, we explore whether and how early dialogic accounting (DA) tools were adopted by a hybrid organisation – the Opera of Santa Maria del Fiore in Florence – during the period of the statute of David's realisation (1501−1504). Through our analysis of primary and secondary sources, this study sheds light on an early Renaissance accountability system that was based on consensus building and DA. The novel contribution of this study is thus threefold. First, this article adds an early Renaissance analysis to the literature concerning DA. Second, we reveal a new strand of research for accounting historians in regard to the historical period and context of this study. Third, we extend the literature's focus to a hybrid organisation that was financed by the Republic of Florence, associated with the Church and managed by commercial guilds.
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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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