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 limitations/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.

中文翻译：

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“通过多米尼畸形进行对立”：在罗马宗教法庭（1550–1572年）中承认accounting悔和牧权

目的

该研究调查了以供认形式使用会计信息作为一种工具，该工具在罗马宗教裁判所的背景下说出自己的真相并加强权力关系。

设计/方法/方法

这项研究采用了福柯对牧权，认罪和讲真话的理解，来分析16世纪费拉拉公国宗教法庭的会计惯例。

发现

详细的会计帐簿不仅是追求资源有效利用的一种手段，而且是迫使审讯官打开良心并向上级介绍其行为的工具。会计实践是一种确定性和主观性的实践，它有助于调查官塑造他的基督徒身份并内部化自律。这反过来在发生严重危机时加强了教会权力的集中。

研究局限/意义

使用会计强迫个人说出自己的真相，可以在不同情况下（特别是在宗教机构寻求增强其权力时）为调查会计记录作为as悔工具提供依据。

社会影响

该研究记录了会计对西方主观性形成的重要但可辨别的贡献，而当时福柯认为这对现代政府实践的发展至关重要。

创意/价值

该研究考虑了西方宗教史上的一个关键但未探索的事件。它提供了对宗教对会计惯例的宏观影响的调查。它还通过明确地将财务信息作为一种具有深远影响力的供认形式而使用金融信息，从而使人们认识到书面信息的供认性质。