The interface of power and charity in the government of poor: a case from the Italian context in the sixteenth-seventeenth centuries

Purpose – Within the interface between power and charity, the purpose of this paper is to enhance an understanding of the role of charities in the administration of poor in local government and to explore how accounting operates in such a context. In this investigation, the paper considers accounting, referring to both financial and non-financial information, inserted in a complex of technologies accomplishing the “government of poverty”. Design/methodology/approach – The paper is based on a historical study referring to the case of MIA, an Italian charity, investigated during the sixteenth-seventeenth centuries, adopting Foucault’s “governmentality” framework in a diachronic perspective. This approach, coordinating views coming from Anglo-Foucauldian scholars with alternative Foucault effects expressed in Dean’s works, represents a novelty of this investigation. Findings – The paper shows the interface of power (municipality) and charity (MIA) in the “government of poverty”, in a context of ancien regime, pointing out how this interplay was a key element within the “discourse of poor”. The pivotal function of MIA as an “agency of police” and the constitutive role of accounting as a technology of “government of poverty”, representing a social practice able to allow the preservation of the social equilibrium, emerge. Research limitations/implications – The research is based on a single case study and it shows the need for both comparative and interdisciplinary analysis in order to increase an understanding of the interface of power and charity in ancien regime contexts, as well as in contemporary situations of crisis or emergencies. Originality/value – For the first time in the accounting history literature, the work presents an extension of “governmentality” analysis into the domain of the “government of poor” through a series of Municipality Orders and their operationalisation by a charity, which adopted accounting to realise a control on people and resources contributing to reach local government equilibrium aims. The work also offers a reference within the contemporary accounting literature in relation to the debate about the role of charities or similar non-profit organizations in the context of the current financial crisis affecting the world, or in situations of emergencies.