The capacity to account for responsibilities played a fundamental role in the socio-political context of the construction of the legendary Brunelleschi’s dome of Santa Maria del Fiore in Florence during the XV century. This study contributes to a better understanding of which accountability practices and government technologies were adopted by the Opera of Santa Maria del Fiore, the organization entrusted for the building and maintenance of the cathedral of Florence, with particular reference to the period of the construction of the dome (1420-1436). A theoretical framework based on Foucault and Dean’s views and the role of technological thresholds of government among quasi- public administrations informed an archival research based on a combination of primary and secondary sources, including rare account books concerning the administration of the Wool Guild, the corporation that acted as link between the Republic of Florence and the Opera itself since the period of construction of the new cathedral. The interpretation of our findings enabled us to discuss the willingness to account for and report public funding, the presence of checks and balances inside the governance framework, the active management of stakeholders and their consensus, and social responsibility towards workers contribute to the accounting history literature.

Accountability for a myth: the construction of Brunelleschi’s dome in Florence in the XV century / Giacomo Manetti, Marco Bellucci, Luca Bagnoli. - ELETTRONICO. - (2019), pp. 1-20. (Intervento presentato al convegno 42° Congress of the European Accounting Association tenutosi a Paphos, Cyprus nel 29-31 May 2019).

Accountability for a myth: the construction of Brunelleschi’s dome in Florence in the XV century

Giacomo Manetti;Marco Bellucci
;
Luca Bagnoli
2019

Abstract

The capacity to account for responsibilities played a fundamental role in the socio-political context of the construction of the legendary Brunelleschi’s dome of Santa Maria del Fiore in Florence during the XV century. This study contributes to a better understanding of which accountability practices and government technologies were adopted by the Opera of Santa Maria del Fiore, the organization entrusted for the building and maintenance of the cathedral of Florence, with particular reference to the period of the construction of the dome (1420-1436). A theoretical framework based on Foucault and Dean’s views and the role of technological thresholds of government among quasi- public administrations informed an archival research based on a combination of primary and secondary sources, including rare account books concerning the administration of the Wool Guild, the corporation that acted as link between the Republic of Florence and the Opera itself since the period of construction of the new cathedral. The interpretation of our findings enabled us to discuss the willingness to account for and report public funding, the presence of checks and balances inside the governance framework, the active management of stakeholders and their consensus, and social responsibility towards workers contribute to the accounting history literature.
2019
EAA Accounting History Sessions
42° Congress of the European Accounting Association
Paphos, Cyprus
29-31 May 2019
Goal 17: Partnerships for the goals
Giacomo Manetti, Marco Bellucci, Luca Bagnoli
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Utilizza questo identificatore per citare o creare un link a questa risorsa: https://hdl.handle.net/2158/1156961
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