Oral-aural accounting and the management of the Jesuit corpus. (May 2017)

• Record Type: Journal Article
• Authors: Bento da Silva, Jose; Llewellyn, Nick; Anderson-Gough, Fiona
• Is Part Of: Accounting, organizations and society. Volume 59(2017)
• Page Start: 44
• Page End: 57
• Publication Date: 2017-05
• Subjects: Oral accounting -- Account of conscience -- Pastoral power -- Foucault -- Jesuits -- History; Accounting -- Periodicals; Social accounting -- Periodicals; Comptabilité -- Périodiques; Bilan social -- Périodiques; 657.05
• DOI: 10.1016/j.aos.2017.04.003
• Languages: English
• ISSNs: 0361-3682

Abstract

Abstract: The roles of written and visual accounting techniques in establishing conditions of possibility in modern management decision making are well documented. In contrast, this paper looks beyond the "grammatocentric", and analyzes a practice of oral accounting – the Account of Conscience – that began in the Society of Jesus in the sixteenth century, and has persisted largely unchanged to the present day. In this practice, we see historically relevant pastoral practices evolving into techniques of government that begin to resemble modern governmentality. The paper compels a more general consideration of oral–aural practices and their role in constructing relationships of authority and accountability.