Accounting in the dynamic of discourses: The rise and fall of the Spanish system of intendants, 1718–1724

Autor:	Manuela Domínguez-Orta, Juan Baños Sánchez-Matamoros, Fernando Gutiérrez-Hidalgo
Rok vydání:	2016
Předmět:	History Government education.field_of_study business.industry media_common.quotation_subject 05 social sciences Population Accounting Literature based Resistance (psychoanalysis) 050201 accounting Power (social and political) State (polity) 0502 economics and business Sociology business education 050203 business & management media_common
Zdroj:	Accounting History. 21:472-488
ISSN:	1749-3374 1032-3732
Popis:	Most accounting literature based on the Foucauldian frame has explained the role of accounting in the imposition of a governmental programme over a population, without considering the consequences in terms of resistance. This paper analyses the state power exerted over populations by means of accounting and also the role of accounting in cases of contestation and resistance towards the various agents of government. To this end, we have studied the enactment, implementation and fall of the Instrucción de Intendentes ( Instruction for Intendants) of 1718 in Spain, the roles of the different actors involved, and how accounting was used to defend these conceptions. The change in government by means of accounting is an example of what Foucault identified as the dynamic of discourses.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_________::f1c48a1704b7d8a8ef35d19eb43e9c54 https://doi.org/10.1177/1032373216652632 Zobrazit plný text záznamu Plný text ve formátu PDF Plný text ve formátu HTML
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