Description
The aim of this paper is to explore the conditions which allow the emergence of accounting as a performable technique
that can spread successfully across economies and societies. Drawing on insights offered by studies on the art of memory,
Actor-Network Theory, and that broader branch of history known as the history of the book, it is argued that the emergence
and spread of accounting can be understood by studying the relationships among four interrelated aspects: the nature
of accounting as a method of classification for the organisation of thinking and knowledge; its reliance on images and
its visual impact; its ‘orthopraxis’ nature, which offers a workable space and time; and the relationships between accounting
and the medium through in which it materialises.
Books to be practiced:
Memory, the power of the visual, and the success of accounting
Paolo Quattrone
*
Sa?¨d Business School and Christ Church, University of Oxford, Park End Street, OX1 1HP Oxford, UK
Abstract
The aim of this paper is to explore the conditions which allow the emergence of accounting as a performable technique
that can spread successfully across economies and societies. Drawing on insights o?ered by studies on the art of memory,
Actor-Network Theory, and that broader branch of history known as the history of the book, it is argued that the emer-
gence and spread of accounting can be understood by studying the relationships among four interrelated aspects: the nat-
ure of accounting as a method of classi?cation for the organisation of thinking and knowledge; its reliance on images and
its visual impact; its ‘orthopraxis’ nature, which o?ers a workable space and time; and the relationships between account-
ing and the medium through in which it materialises. The combination of these four features explains how it is that
accounting is a practice which is homogeneous enough to be recognised as autonomous and heterogeneous enough to
attract diversity and create di?erence. I was motivated to study these issues after examining two early accounting treatises:
the Indirizzo degli Economi, by the Benedictine, Pietra (1586) [Pietra, A. (1586). Indirizzo degli economi o sia ordinatissima
istruttione da regolamente formare qualunque scrittura in un libro doppio. Aggiuntovi l’essemplare di un Libro nobile co ‘l suo
Giornale ad uso della Congregatione Cassinese dell’Ordine in San Benedetto. Mantova: Francesco Osanna]; and the Trattato
del libro doppio domestico col suo essemplare, by the Jesuit, Flori (1636), [Flori, L. (1636). Trattato del modo di tenere il libro
doppio domestico col suo essemplare composto dal P. Lodovico Flori della Compagnia di Gesu` per uso delle case e dei collegi
della medesima Compagnia nel Regno di Sicilia, in Palermo, per Decio Cirillo]. Along with studies examining the emergence
of modern management as a result of an economic need for rationalisation, the paper o?ers material for re?ecting on a
concomitant rationale which views innovations in the method of organisation, visual presentation, medium of communi-
cation, and praxis, as the mayor forces in the di?usion of accounting in both historical and contemporary settings.
Ó 2008 Elsevier Ltd. All rights reserved.
Introduction
The theoretical concerns of this paper
In response to Hopwood’s call to study the
behavioural and social aspects of accounting
(1978), a considerable number of works has been
swiftly brought to bear to investigate accounting
in action. These works have been concerned with
how accounting systems do and do not
function, with the factors that shape the form
that they take and the in?uence which they have,
with the circumstances which promote or con-
strain the e?ectiveness of the accounting func-
tion, and even with the bases for designing
0361-3682/$ - see front matter Ó 2008 Elsevier Ltd. All rights reserved.
doi:10.1016/j.aos.2008.03.001
*
Fax: +44 (0) 1865 288485.
E-mail address: [email protected]
Available online at www.sciencedirect.com
Accounting, Organizations and Society 34 (2009) 85–118
www.elsevier.com/locate/aos
alternative forms of accounting (Hopwood, 1978,
p. 93).
Since this call, our understanding of the nature
and roles of accounting in organisations and society
has moved from economic-driven explanations that
view accounting as a tool for administering
resources e?ciently (Chandler & Daems, 1979)
and an aid to rational decision making (Boyns &
Edwards, 1996, 1997), towards, for example, inter-
pretations which theorise about accounting as a dis-
ciplinary practice (Hoskin & Macve, 1986, 1988,
2000) or an instrument for enacting various forms
of governmentality (e.g. Miller & O’Leary, 1987)
and implementing political economies (Suzuki,
2003). Analogously, the di?usion of accounting
has been explained as the result of various and
sometimes opposing pressures such as those exerted
by changes in the production environment (e.g.
Johnson & Kaplan, 1987) or in the institutional set-
ting related to state a?airs (Carmona, Ezzamel, &
Gutie´rrez, 1997, 1998). The literature has also high-
lighted the rhetorical and persuasive power of
accounting (see Arrington & Schweiker, 1992;
Nahapiet, 1988) and how this has a major role in
the success and di?usion of contemporary account-
ing practices (e.g. Nørreklit, 2003; Young, 2003).
The range of available interpretations is now so vast
and variegated that as early as 1993, Miller and
Napier rightly a?rmed: ‘‘there is no essence to
accounting, and no invariant object to which the
name ‘accounting’ can be attached” (1993, p. 631).
The very name of accounting, being simulta-
neously a substantive and a verb in the progressive
form, captures the multiple and performative nature
of this centenary practice perfectly; and this attri-
bute seems to be the very reason for the pervasive-
ness of accounting in organisations and society
(see, for instance, the Jesuit case in Quattrone,
2004). These features resemble and are in line with
a characteristic of auditing (Power, 1997), global
management practices (Czarniawska & Sevo´ n,
2005), rankings and systems of extra legal gover-
nance (Djelic & Sahlin-Andersen, 2006; Wedlin &
Hedmo, 2008), and information technologies
(Quattrone & Hopper, 2006), for example. Account-
ing is characterised by the multiple natures and pur-
poses which it ful?lls, along with a sameness which
makes one perceive it as having a speci?c nature and
speci?c purposes. Theorising about the interplay
between these two characteristics poses a great chal-
lenge to accounting academics and other social sci-
entists (see Thrift, 2004).
1
The proliferation of
interpretations which have followed Hopwood’s
1978 appeal calls for a theoretical reconciliation
between the presence of certain features which make
accounting appear to have a speci?c nature and the
absence of any features which Miller and Napier’s
pertinent statement implies.
Whereas it is clear that all global ideas are mal-
leable (Czarniawska & Sevo´ n, 2005) and have the
ability to intersect di?erent social worlds (e.g. Star
& Griesemer, 1989), it is less clear how some of
these ideas are able to do so and be ‘practiced’,
yet others are not.
2
The question then concerns
how it is that these techniques become performable,
i.e. move from the abstract and absent status of an
idea to the concrete presence of a widely spread
managerial practice. These are the theoretical issues
that are tackled in this paper.
Some of the research on accounting in action has
addressed such matters by looking at accounting as
a ‘‘calculative practice” (Miller, 2001), which relies
upon various types of written records (see Hoskin
& Macve, 1986, 1988; Miller & O’Leary, 1990,
respectively).
3
Recent years have seen the prolifera-
tion of studies presenting this two-fold focus on the
practical nature of accounting (e.g. Miller &
O’Leary, 1990) and on its reliance upon various
forms of inscriptions (e.g. Latour, 1987, 2005; Pres-
ton, 2006; Robson, 1992). On the one hand, the
‘‘practice turn” (Schatzki, Knorr Cetina, & von Sav-
igny, 2001) in accounting studies has been recently
revitalised, thanks to the works of Ahrens and
Chapman (2007) and Ahrens and Mollona (2007).
This perspective augments our understanding of
the interplay between the micro-organisational
1
See, for instance, the di?culties experienced by Law (2000),
and Ahrens and Mollona (2007), de Laet and Mol (2002) and
Mol (1999), in theorising ‘‘strange objects” such as diseases and
water pumps (a review of the literature in relation to these
de?nitional problems is o?ered in Dugdale, 1999; Jones &
Dugdale, 2002; Law & Singleton, 2005). It has also been noted in
relation to certain information technologies, that these objects
can be labelled ‘heteromogeneous’ (Quattrone & Hopper, 2006),
for they are characterised by an homogeneity acquired through
the attraction of the heterogeneity of the other actors, which
therefore contributes to de?ning the ?uid nature and purpose of
these globally spread information technologies.
2
I am grateful to one of the referees for making me re?ect upon
this point.
3
In this sense, the semiotic force of accounting is increasingly
becoming a matter of concern in the literature. See also the recent
call for papers in Accounting Auditing and Accountability Journal
(2007).
86 P. Quattrone / Accounting, Organizations and Society 34 (2009) 85–118
level, constituted by local accounting practices; and
the macro-trends which characterise society as a
whole (Lounsbury, 2007). It reinforces the message
that an understanding of what accounting is and
does cannot be detached from the practices which
generate it (Hopwood, 1983). On the other hand,
the interest in inscriptions has brought to the fore
the role played by various types of signs in con-
structing boundaries among organisations, the envi-
ronment, and the economies (Hines, 1988;
Llewellyn, 1994; Suzuki, 2003), enacting and de?n-
ing the spatio-temporal distance between centres
and peripheries of large and dispersed organisations
(Quattrone, 2004; Quattrone & Hopper, 2005), and
making abstract strategies and slogans concrete
(Hansen & Mouritsen, 1999). Both perspectives
show how accounting is never merely ‘local’ or
merely ‘global’ but intertwined with various codes
and detailed procedures which link everyday life in
organisations to shared rules of conduct de?ning a
community and a society in ways still to be explored
(see Bolzoni, 1995; De Certeau, 1984). This paper is
inserted within these streams of studies on practices
and inscriptions.
With respect to the notion of practice, despite the
fact that accounting comprises records, the etymol-
ogy of this word (from the Latin recordor, i.e. to
remember) has not directed scholarly attention
towards the study of the art of memory: a speci?c
set of practices which, like accounting, has a very long
history. As Carruthers (1990, 1998) noted, the art of
memory concerns not only mnemonic techniques
aimed at storing and retrieving old reminiscences. It
has evolved from antiquity to early modernity
through medieval cultures as a complex set of prac-
tices for the organisation of our thinking. It is com-
posed of a series of precise, albeit varied,
procedures which help to identify the ways in which
knowledge is de?ned, classi?ed, organised, and then
eventually translated into knowledge artefacts such
as manuscripts and books (Bolzoni, 1995; Carru-
thers, 1998) – some of the same books of which
accounting makes great use. The art of memory com-
prises a set of techniques (and even ‘machines’: Bolz-
oni, 1995) in which the ‘‘imitation of the old is a stage
in the production of something new” (ibidem, p. xvi):
a newunderstanding, not limited to the simple repro-
duction of past mental images, but entailing their
construction in the present through a web of tech-
niques, practices, and artefacts (Bolzoni, 2002). Like
accounting (see Hines, 1988), the art of memory is not
a neutral technique which stores and represents facts;
it allows the interplay between sameness and diver-
sity (the very problem this paper addresses), through
the performative acts of which it is made (see, for
instance, Carruthers, 1998; on the relationship
between memory, meditation, andliturgy). The refer-
ence to the art of memory also helps us to focus on
other neglected, albeit important issues useful in the
understanding of the emergence and spread of
accounting practices. As this paper argues, these
issues refer to the role played in the organising of
our thinking by analytical methods, images, graphi-
cal, and visual representations (produced either in
the mind or through writing in manuscripts and
printed books). How accounting recording is inter-
twined with remembering seems to be a fruitful,
although not yet charted territory of exploration.
It is equally surprising that with a few notable
exceptions (Gallhofer & Haslam, 1996; Hoskin &
Macve, 1986; Tebeaux, 2000; Thomson, 1991,
1998), little attention has been granted to the med-
ium through which accounting information is pro-
duced, constructed, stored, retrieved and
performed (using various terminologies, depending
on the epistemological stand chosen). Accounting
is practiced in material books, and increasingly in
virtual books, and accounting is apprehended
through various types of textbooks and treatises;
thus the role of the medium of communication in
the spread of accounting across organisations and
society is another matter deserving of further inves-
tigation. Recent studies in ‘book history’ (see Fin-
kelstein & McCleery, 2002, 2005 for a review) can
be useful in understanding such issues. With the
irruption of the ‘‘sociology of the text” (McKenzie,
1984) in bibliographical studies, greater attention
has been paid to those external and contextual con-
ditions that permitted the physical production of the
book. From this perspective, meanings are not
inherent in the text ‘‘but are constructed by succes-
sive interpretative acts by those who write, design,
and print books, and by those who buy and read
them” (McKenzie, 1986, p. 268 quoted in Finkel-
stein & McCleery, 2005, p. 10). What these studies
have kept of the original concerns of bibliography is
the very recognition that a book is a result of a col-
laborative, albeit for bibliographers a corrupting,
process; and a detailed system for describing
books on the basis of their production attributes
[. . .], drawing attention to the material object
rather than its content (Finkelstein & McCleery,
2002, p. 2).
P. Quattrone / Accounting, Organizations and Society 34 (2009) 85–118 87
This shift may appear trivial, but it is of para-
mount importance for the aims of this paper, for,
as noted by Johns, a ‘‘reappraisal of the print in
the making can contribute to our historical under-
standing of the conditions of knowledge itself”
(1998, p. 6). Studying the fabrication of the book
and the way in which signs are organised or ‘ima-
gin-ed’ (created as visual pictures on the plane page
of a manuscript, of a printed book, and/or in our
minds) is a step towards understanding the fabrica-
tion of knowledge and the organisation of society,
therefore (Latour, 1999, 2005).
The structure of the paper and the material inspiring
the theorising in this paper
I was prompted to explore these theoretical issues
by the features of two early accounting treatises: the
Indirizzo degli Economi, by the Benedictine Angelo
Pietra (1586), and the Trattato del libro doppio
domestico col suo essemplare, by the Jesuit Lodovico
Flori (1636). These two treatises were not chosen by
chance; the rationale for their choice in relation to
this work’s theoretical concern is what underpins
the structure of this paper.
First, as is argued in the Section ‘Making
accounting practical: memory, rhetoric, and the rel-
evance of method beyond science’, the choice of Pie-
tra’s and Flori’s books is linked to the vast debate
on issues of method which occurred around the
16th century (see, for instance, Grafton & Jardine,
1986; Oldrini, 1997; Ong, 1958; Vasoli, 1968). This
period immediately follows the convergence of
‘medieval’ concerns with memory and ‘modern’
issues of method, which become inextricably linked.
As noted by Bolzoni:
In the mid-1500s method becomes one of the new
aspects of the art of memory. Great faith is
placed in the possibility of formulating a method
that will rigorously regulate both knowledge and
the ways of communicating and recalling it
(1995, p. xix).
Whether or not this faith was rewarded is not an
issue for this paper. What is important is the di?u-
sion of analytical thinking through dichotomies that
occurred in the 16th and 17th centuries. The di?u-
sion of Ramism exempli?es this phenomenon (see
Oldrini, 1997; Ong, 1958, 1961a, 1961b), and is a
key point in a process which had begun much earlier
and continues to display its e?ects even today (Bolz-
oni, 1995; Grafton & Jardine, 1986; Murray, 1978).
In a broader sense, the Cinquecento and Seicento
were the centuries which witnessed the ?ourishing
of treatises seeking to discipline the reader of books
in the most diverse matters. The result is greater
attention to pedagogical matters (see Ong, 1958),
which generated the pervasion of analytical thinking
not only in the classrooms of universities, but also in
the emerging realms of scienti?c practices and the
professions (see also Eisenstein, 1983a, 1983b, with
reference to Law; Oldrini, 1997, for a more general
treatment). Books on a metodo, modo or maniera to
deal with the most disparate matters, from military
manuals to cookery books, tried to satisfy that
broader pragmatic humanism which theorised the
possibility of and the pleasure generated by ‘getting
things done’ (Gilbert, 1960). The case of accounting
is at the heart of this movement, and may represent
the most fascinating case of all for the understand-
ing of the history of rational administration prac-
tices which still permeate the current social,
political and economic milieu.
4
Second, as argued in the Section ‘Accounting
images and the fabrication of practical knowledge:
The importance of the visual and re-presentation’,
the selection of these treatises is inspired by the
importance and power of the visual, not only in
relation to written records, manuscripts and printed
texts (see Eisenstein, 2005; Latour, 1986), but also in
relation to the organisation and communication of
our thinking (Carruthers, 1998). As McKenzie
noted (1990), modes of expression which come with
orality, literacy and printing (see, for instance, Fox
& Woolf, 2002; Goody, 1987; Ong, 1982), rather
than being seen as mutually exclusive, can be per-
ceived as mutually constitutive. Imagination,
intended as the act of making images (either in
our minds or on a piece of paper), is crucial to the
pursuit of pragmatic ends, and this focus on the
visual and on imagining is a way of making links
between these three forms of expression and com-
munication, which span the demarcations of con-
ventional periods. This paper, drawing upon and
expanding earlier works in the accounting literature
(notably, Gallhofer & Haslam, 1996; Hoskin &
Macve, 1986; Thomson, 1991, 1998) argues that it
is thanks to this visual power of (physical and vir-
tual) inscriptions and to their analytical organisa-
tion in a virtual space (which, in the case of this
4
I am grateful to one of the anonymous referees for having
drawn my attention to this crucial issue.
88 P. Quattrone / Accounting, Organizations and Society 34 (2009) 85–118
paper, takes the form of early modern accounting
books) that accounting can be practiced and thus
appropriated by the user. It aims to illustrate how
these visual representations o?er a possibility for
performance beyond the persuasive communication
of a given message that these images convey (see for
example, Graves, Flesher, & Jordan, 1996, on the
rhetorical role of images in ?nancial reports). Rhe-
torical devices can be seen not only as persuasive
practices but also as classi?catory and ordering
instruments. In this respect, Bolzoni noted that:
The diagrams, the tables, and the large schemes
in the forms of trees visualise the logical path
to be taken, and hence all of the material is pre-
sented to the eye reordered and reorganised in a
clear, e?ective fashion that is easy to remember
(Bolzoni, 1995, p. xix; emphasis in original).
Given that remembering is never a simple recol-
lection of stored memories (Carruthers, 1990,
1998), the reader of the book always performs an
appropriation of the text (Johns, 1998) which, it is
argued later in the Section ‘Accounting as a working
space/time: the importance of ‘praxis’ beyond func-
tionalism and towards knowledge commodi?cation’
implies a modi?cation (or what Latour, 1987, would
call a translation) of what seems to remain a stable
set of prescriptions into something which is di?erent
but still the same. Beyond their persuading power,
these inscriptions, these signs, can be viewed as
forces, as acts and e?ects of engagement (Fabbri,
1998), which ignite the process of knowledge
fabrication.
Third, as argued in the Section ‘Books as objects
and the importance of the medium: inscriptions and
mobilization beyond a ‘‘print logic”’, the choice of
these treatises relates to the relationship between
accounting and the medium through which, in
which, or as which accounting materialises (see
Gallhofer & Haslam, 1996). Studies on the art of
memory (e.g. Bolzoni, 1995; Carruthers, 1990,
1998) and on book history (e.g. Darnton, 1990;
Eisenstein, 1983a, 1983b; Johns, 1998; McGann,
1991; McKenzie, 1986; see Finkelstein & McCleery,
2002, 2005 for a review) have investigated the rela-
tionship between the materiality of the making of
the book (both in manuscript and in printed forms)
and the de?nition of what counts as knowledge and
science. Accounting books, intended as manuals
written with didactic intents, but also as a collection
of accounting inscriptions in the form of entries in
ledgers and journals, are key but often forgotten
objects. They are often studied for their content
and the message they allegedly intend to convey,
but not as objects which also have an agency, and
a?ect how others relate to them (see Chartier,
1992). Viewing the book as an object implies that
the attention is turned towards inscriptions; their
form; their organisation within the space of a book;
their manufacturing processes; and, in broader
terms, their role as media and mediators – rather
than towards their ability to convey some content
knowledge (see also Lynch & Woolgar, 1990).
Finally, in the Section ‘Accounting images and
the fabrication of practical knowledge: the impor-
tance of the visual and re-presentation’, I argue that
the combination of these three factors (the impor-
tance of accounting as a speci?c method of practic-
ing; the importance gained by a visual organisation
of thinking; and the importance of the medium
through which and in which accounting is con-
structed, communicated and practiced) allows
accounting to become a working space and time
which favours the user’s appropriation of account-
ing. Accounting is thus seen as an orthopraxis: a
type of knowledge which is inextricably linked to
the way in which the space between the text and
the use is ?lled with speci?c forms of practice. It is
the development of speci?c innovations in methods,
visual and imagining power, and media which allow
accounting to provide a space and a time for it to
become objecti?ed and simultaneously appropriated
through practicing. A form of performability,
engagement, and attraction that operates at a super-
?cial level – a level which is necessarily abstracted in
the space of the book and of the imaginary – is sim-
pli?ed and organised in agreement with an analyti-
cal method, and reduced to a dichotomical visual
representation. This need for accounting to engage
the ‘Other’ (be it a human being or another kind
of information and cameral technology) in order
to exist is seen as part of a process which is, in turn,
part of a broader commodi?cation of knowledge;
for this knowledge does not exist without a speci?c
use and enactment (see, for example, the arguments
in Eisenstein, 1983a; Johns, 1998; Ong, 1982).
The structure of the paper follows a linear path,
therefore – one that can be tracked in Fig. 1: from
Method to Orthopraxis passing through the Med-
ium, and the Visual.
This is due exclusively to the structure required
by an academic paper. In fact Fig. 1 is visually
organised to ensure that there is no de?nite starting
or ending point (the reader can move the ?gure
P. Quattrone / Accounting, Organizations and Society 34 (2009) 85–118 89
around and always have a point of departure). It
purposefully resembles Orazio Toscanella’s rhetoric
wheel, a rhetoric machine in which the organisation
of thinking is obtained
by always putting the principal subject in the
middle of the piece of paper and then putting
around him all the principal things that this
man can imagine [. . .]. With this organisation,
you can proceed to an almost in?nite degree
because each word around [the given subject]
you could similarly make a circle by considering
the things that fall upon that word [. . .] and this
great recollection is highly useful in increasing
the amount of material (1560, pp. 54, 56; quoted
in Bolzoni, 1995, p. 68).
5
I propose that the ‘rhetoric wheel’ works in all
directions but is driven by two of the theoretical
directives I have illustrated in this Introduction:
how (through what methods and practices) and
where (in what form and medium) accounting ‘hap-
pens’. This is particularly relevant for the aim of this
paper; for a practice to deserve this name it must be
practiced – it must happen – for through this enact-
ment, it shares the features of sameness and diver-
sity. In Italian, the verb ‘to happen’ is ‘succedere’,
from the Latin ‘succedo’, which is the origin of the
word ‘success’ in English (and ‘successo’, in Italian).
Thus to happen is to succeed, and this is the way in
which the word ‘success’ is to be understood in the
title of this paper and throughout the text.
A ?nal caveat: this paper is clearly historical, for it
draws upon material and literature on medieval cul-
ture, the Cinquecento and the Seicento. In this sense,
it contextualises the 16th and 17th century Treastises
of Pietra and Flori, and analyses practices which
a?ected their production in that historical period,
although they were not necessarily developed by
Flori and Pietra. The paper also often refers to the
etymology of accounting terminology and other
common words, and their use in a speci?c historical
context. As noted by Long, ‘‘[w]ords have histories.
They derive from other words, develop and change
in meaning, come into being and disappear” (2001,
p. 5). However, if one looks at issues of memory
and signs, some of the distinctions with which this
paper deals (the distinctions among oral, written,
and printed culture, for instance), become so blurred
that my arguments are susceptible to generalisation.
The features of visualising and imagination prac-
tices, for instance, cut across conventional historical
boundaries between pre-modernity, modernity, and
post-modernity; and the ?ndings of this paper, as
argued in the conclusions, are de-contextualised in
order to provide a broader understating of the prac-
tice of accounting. This de-contextualisation serves
to outline a research programme relating to the four
areas identi?ed in Fig. 1.
Making accounting practical: memory, rhetoric, and
the relevance of method beyond science
Accounting has always been associated with issues
of ‘method’: historically, in relation to the method of
double entry bookkeeping and, more recently, albeit
less frequently, in relation to issues of scienti?c
research (e.g. Chua, 1986). It has often been associ-
ated with ‘rhetoric’ as well (notably, Thomson,
1991). Aho argued, for instance, that the purpose of
Pacioli’s double entry bookkeeping ‘‘was largely rhe-
torical – that is, to justify an activity about which
there existed in medieval Christian Europe a consid-
erable suspicion: namely, commerce itself” (1985, p.
22; see also Aho, 2005). Analogously, Carruthers
and Espeland viewed accounting as an ‘‘attempt to
convince someone of something” (1991, p. 39), and
gave various examples of this feature, ranging from
accounting’s role in legitimating the medieval
Fig. 1. Why accounting ‘succeeds’: a rhetoric machine.
5
This imitation became purposeful only in the process of
writing this paper, as I have used this Figure for quite some time
without recognising the rhetoric mechanism I was unconsciously
operationalising. In fact, the present Fig. 1 is also the expansion
of one of the items in a similar ?gure I have utilised in another
paper on the understanding of the di?usion of information
technologies (see Quattrone & Hopper, 2001, 2006).
90 P. Quattrone / Accounting, Organizations and Society 34 (2009) 85–118
morality of pro?t to contemporary attempts to con-
vince various audiences that the conduct of business
is just. This emphasis on persuasion has also been
illustratedby Arringtonand Schweiker (1992) in rela-
tion to the research that should count as legitimate
academic research and the knowledge that should
count as practical knowledge.
6
The association of accounting with practices of
memory has been less frequent, however. This sec-
tion establishes this connection, and the following
passage from Flori’s Trattato should help to set
the scene:
for the mind of the human being is often busy
and distracted by many things, it is in great need
of memory, which at any time will suggest it what
is convenient. And because many have a very
weak [memory] unless one needs some thing
which helps remembering. Thus as an aid to the
memory, and in order for one to conceive of
the order and disposition that we address, we will
be presenting the accounts and the rubrics which
we will need for our goal, by preparing a list, as
the one which was prepared by Father Don
Angelo Pietra in chapter 35, describing them
one by one in the best possible way that our Lord
will allow us. Because this is how one helps mem-
ory to suggest to the mind those things which we
will need (Flori, 1636, p. 47, emphasis added).
7
Flori’s reference to memoria (memory) would
pass unnoticed if it were not accompanied by other
words such as dispositione (disposition), ordine
(order), and mente (mind). Flori’s text, like Pietra’s,
is full of terms which recall mnemonic and rhetorical
practices in use since antiquity. References to these
practices can be noticed in the title of both treatises:
Pietra’s Indirizzo is an ordinatissima instructione (a
most ordered instruction), recalling the second
canon of classical rhetoric: ordinatio and dispositio.
Flori’s Trattato is about the modo (method) of keep-
ing the double entry ledger. Both treatises are fol-
lowed by an essemplare (detailed exempli?cation),
which recalls the exempla that Ramus’ Dialectica
posited at the end of a methodical process which
organises knowledge in a decrescendo from the most
general principle down to the most speci?c cases,
and ?nally down to speci?c examples of general
cases (see Oldrini, 1997, p. 42). There is too much
evidence in the quoted passage and in other parts
of the Trattato for not searching out some relation-
ships amongst accounting, the arts of memory, rhet-
oric, and the raising of a discourse of method which
culminates with Descartes’ Discours de la Methode in
1637, passing through Ramus, Sturm, Agricola, and
the entire Middle Ages.
Memory and early modern accounting
In their analyses of memory practices extending
from early medieval times to early modernity, Car-
ruthers (1990, 1998) and Bolzoni (1995) noted that
memory was not concerned solely with the storage
and retrieval of reminiscences in some dark space
of our minds:
the goal of rhetorical mnemotechnical craft was
not to give students a prodigious memory for
all the information they might be asked to repeat
in the examination, but to give an orator the
means of wherewithal to invent his material, both
beforehand and – crucially – on the spot. Memo-
ria is most usefully thought of as a compositional
art. The arts of memory are amongst the arts of
thinking, especially involved with fostering the
qualities we now revere as ‘‘imagination” and
‘‘creativity” (1998, p. 9).
The art of memory was a way of organising
knowledge according to some detailed practices: it
was The Craft of Thought (Carruthers, 1998).
Regarding the working of these practices, Bolzoni
also noted:
These techniques [. . .] use three essential compo-
nents: places (loci), order, and images (imagines
agentes). The idea is to establish an ordered route
of places in the mind. To each is assigned through
6
Accounting is clearly involved with persuasion (of all sorts!).
However, the focus of this paper is on the way accounting is
practiced and thus, through performance, acquires a multifaceted
nature and still maintains a certain degree of sameness. If one
were required to limit the nature and function of accounting to
persuasion, one would grant accounting a given (or socially
constructed) speci?c function.
7
‘‘Ma´ perche la mente dell’huomo sta` souente occupata, e
distratta in molte cose, ha` gran bisogno della memoria, che ad
ogni tempo le suggerisca quello, che conuiene; et essendo ancor
questa in molti assai debole, e ?acca, se non ha` qualche suegliatoio;
Percio` per aiuto della memoria, e accio` cche meglio si concepisca
nella mente l’ordine, e dispositione, della quale trattiamo;
andaremo rappresentando quali siano i Conti, e Rubriche che ci
hanno a servire, e tanto piu` a nostro proposito, facendone anco vna
lista, come quella che fa il detto P.D. Angelo nel cap. 35.
dichiarandoli poi ad vu per vno al meglio che N.S. si degnara`
concederci. Perche cosi si aiuta la memoria a` suggerire alla mente
sempre, che occorrera` quelle cose, che saranno piu` opportune al
nostro bisogno”. All translations from Italian texts are mine,
unless otherwise stated.
P. Quattrone / Accounting, Organizations and Society 34 (2009) 85–118 91
an interplay of associations an image related to
the thing to be remembered. Whenever necessary,
a practitioner of this art retraces the places of his
memory and ?nds the images that will reactivate
the interplay of associations (1995, p. xvi-ii).
What is relevant to the aim of this paper is mem-
ory’s emphasis on the role of the sign, of a record
(be this written, spoken, or printed text) in knowl-
edge fabrication and de?nition (Latour, 2005).
Memory is about ‘‘what is no longer present” (Car-
ruthers, 1990), and thus needs to be made present
again – needs to be re-presented. These studies on
the art of memory teach us that in medieval terms
‘‘‘[r]epresentation’ [. . .] was understood not in an
objective or reproductive sense as often as in a tem-
poral one; signs make something present to the
mind by acting on memory” (Carruthers, 1990, p.
222). And thus written and printed
8
signs ‘‘are not
the world: they only represent it in its absence”
(Latour, 1987, p. 247). How practices of memory,
rhetoric, and method operate in this re-presentation
is the key issue to understanding how knowledge is
de?ned and, in this sense, method is not the means
for achieving scienti?c knowledge: it is the problem
to be understood (Woolgar, 1988).
Rhetorical canons: Flori’s inventio
Flori’s Trattato heavily relies upon various loci,
and on a speci?c notion of order for the organisa-
tion of arguments of his text, which is organised fol-
lowing what seems to be a reproduction of three of
the classical rhetorical canons: the inventio (a pro-
cess of preparation of the arguments to be dealt
with); the dispositio (when these arguments are
arranged in a coherent form); and the elocutio
(which concerns the style used in the presentation
to an auditorium).
9
The following quote o?ers a few insights on
searching for a relationship among memory, rheto-
ric, and accounting:
The Latin word inventio gave rise to two separate
words in modern English [and other languages].
One is our word ‘‘invention”, meaning the ‘‘crea-
tion of something new”. [. . .] the other [. . .] is
‘‘inventory”. This word refers to the storage of
many diverse materials, but not a random stor-
age: clothes thrown into the bottom of a closet
cannot said to be ‘‘inventoried”. Inventories must
have an order. Inventoried materials are counted
and placed in locations within an overall struc-
ture which allows any item to be retrieved easily
and at once (Carruthers, 1998, p. 11).
Flori’s and Pietra’s manuals teach us that the ?rst
move in setting up an accounting system or in learn-
ing how to keep the accounts in double entry book-
keeping is to make an inventory of the ?rms’ wealth
(see Fig. 10, for Pietra’s format of the Inventario,
which will be discussed at length later in the paper,
see the Section ‘Why does accounting succeed? The
performability, engagement and super?ciality of
accounting as ‘‘orthopraxis”’).
10
Being a Juris Utriusque Doctor himself (a doctor
of both civil and canon law; see ARSI, 1595–1604),
Flori was certainly exposed to logic, dialectic, and
rhetoric. There are various bodies of evidence that
he organised his Trattato as well as the accounting
system, following the classic rhetoric tripartite dis-
tinction of inventio, dispositio, and elocutio.
The ?rst part of the Trattato is devoted to the
preparation of what is needed for the organisation
of an accounting system: from the books to the
details of an entry. This happens through the iden-
ti?cation of the loci – the places where accounting
entries could be formed and then organised in the
dispositio. The manner in which Flori does so is
the classi?cation of the loci, in which this type of
inventio could happen, and thus Flori divides the
Libro doppio into three subcategories: di Banco
(the ledger to be used for banking businesses), Mer-
cantile (the ledger used by merchants), and Domes-
tico (the ledger used for the household and the
Colleges and Houses of the Jesuit order and other
similar businesses). Then he concentrates his analyt-
ical focus on the Domestico, classifying in a long list
8
But the conclusions will also make clear that a focus on
rhetoric, memory, and method will urge an investigation into
those forms of oral accounting and accountability which are still
present in our societies but not studied as much as the written,
printed, and currently even the hyperreal and virtual ones. The
medium of communication and how it intertwines with account-
ing is as important as the message it conveys.
9
This tripartition has already been associated with accounting
in an illustration of its persuasive power in relation to Pacioli’s
Summa (see Aho, 1985), and has been useful for organising the
arguments of this section. Of these three canons, only inventio
and dispositio will be investigated in this paper, for they are more
pertinent to the arguments; whereas elocutio will be left aside for
future research.
10
The ?rst week of the Ignatian Spiritual Exercises also requires
the exercitant to prepare a moral inventory of life (see the system
of ‘accounting for sins’ described in Quattrone, 2004).
92 P. Quattrone / Accounting, Organizations and Society 34 (2009) 85–118
of supporting books needed for the preparation of
the ledger and the related Journal (similar classi?ca-
tions are made in Pietra).
11
These classi?cations follow a process of analysis
which begins from the most general case to the most
speci?c. Thus in opening the ?rst part of his Tratta-
to, for instance, Flori stated that:
and because to achieve a goal one needs the most
appropriate means; to achieve our goal of seeing
how our a?airs go, and to account for them when
needed, we cannot have better means than the
Balance Sheet. And one cannot prepare it with-
out the help of the ledger, and this cannot be kept
without the stable and sound foundation of the
Journal, and neither that or this can achieve per-
fection without forming the entries well and
opening the accounts, that is, making the entries
in the book (Flori, 1636, p. 5).
12
In explaining how to prepare the entries, he also
followed a classical rhetorical technique of identify-
ing the generators of the argument (see Bolzoni,
1995). According to Flori, to post an entry one
needs to look at the Debitore (Debtor), the Creditore
(Creditor), the Somma (Amount), the Causa (Rea-
son); and then the classical Tempo (Time), Quantita`
(Quantity), Qualita` (the currency), Prezzo (Price),
and Ordine (the order in which the entry needs to
be written, i.e. beginning with the debtor and ending
with the price) (Flori, 1636, pp. 12–13).
13
The Trat-
tato also classi?es the reasons behind an entry, sim-
ilar to what is discussed in this paper in relation to
Pietra (see Figs. 3 and 4).
The emphasis on this topical analysis makes the
contents of this (and the remaining two parts of
the Trattato) susceptible to being represented sche-
matically (and visually) through trees or hierarchi-
cal organisations which follow a decreasing level
of generality from the general to the particular
(see Bolzoni, 1995, 2002). Similar to what character-
ised the principles organising other Jesuits’ manuals
and rules, attention was paid to the segmentation of
an entity into its smallest constituent parts. Be this
entity the self of the Jesuit member (as exempli?ed
in the Ignatian Spiritual Exercises), the entire order
divided into a detailed hierarchy (as described in the
Jesuit General Constitutions), or the wealth of a
Jesuit College (as Flori described and applied in
the accounting systems of the Sicilian Province
and its Colleges), analysis was a guiding principle
in a fashion that Barthes (1971) described as ‘‘obses-
sive”. This entire analysis is preparatory to disposi-
tio and to a better visualisation of book and of the
results of the accounting system, as described in
the following sections.
Rhetorical canons: Flori’s dispositio
The second Part of Flori’s Trattato concerns
‘‘how one has to dispose and order the ledger for
achieving the intent which one wants, that is one
of knowing in every moment the state of our things,
and when it were needed, giving a good account of
it”.
This topical memory is what brings Flori to pro-
pose a highly analytical chart of accounts (see
Fig. 2). And in fact, the accounting system proposed
by Flori is extremely hierarchical, with the College’s
wealth classically divided into assets and liabilities,
and the College’s income divided into pro?ts and
losses. Assets and liabilities are, in turn, divided into
cost (e.g. In?rmeria: in?rmary), revenue (e.g. Loheri
di case: i.e. rents), and pro?t centres (e.g. Masserie,
farms). And a subsequent analysis is then proposed
for each of these accounts which contribute to the
de?nition of results for these centres, and then the
whole College.
14
The principle of analysis is the precondition for a
subsequent matching of revenues and expenses. As
Flori stated:
and this diligence, that is used in dividing and
separating so minutely the accounts, the rubrics
11
Other examples of analysis concern the classi?cation of
accounts which can be used as counterpart of the Collegio Nostro
account, i.e. the equity account, in a manner much more
analytical than Pietra’s.
12
‘‘E perche in tutte le cose per conseguire il ?ne proposto ci
vogliono i mezi proportionati; noi per conseguire il nostro ?ne di
veder come vadino le nostre faccende, e renderne conto, bisognando,
non abbiamo il piu` proportionato mezo del Bilancio. Questo non si
puo` hauere senza l’aiuto del Libro Doppio, ne questo si puo` far bene
senza lo stabile e sodo fondamento del suo giornale ne questi o`
quello puo` hauere la sua perfettione senza sapere prima formar bene
le partite, & aprire i conti, che quello e` riferirle a` libro”.
13
See also Aho, noting with respect to Pacioli’s Summa, ‘‘the
business account and the confessional account, the septenary of
questions conforms to the classical procedure in rhetoric by
which material for discourse was to be generated: quis (who), quid
(what), quare (where), quando (when), quantum (how many), cum
quo (in whose presence), and cur (how) [sic]” (1985, p. 26).
14
The table is not an analytical graphical representation in
Ramist fashion, but is susceptible to being represented in that
manner, and is inspired by the same analytical principle (see the
next section for an example of a Ramist representation).
P. Quattrone / Accounting, Organizations and Society 34 (2009) 85–118 93
of the Farms, the Lands and the other ?xed
assets, assigning its expense to each revenue, is
to be followed, as much as possible, in distin-
guishing all the other accounts [. . .]. And all of
this is done for each year has its expense and
its revenue, nor that of one year is confused with
the revenue and expense of the other, with little
honour of who administers, and the greatest loss
of the Houses, and the Colleges (Flori, 1636, pp.
60–61).
15
Dispositio is what, in Flori’s words, allows the
matching of expenses to revenues and thus ‘dispose’
– i.e. assign – the entries, income, and wealth of the
College to the appropriate calendar year. Unlike the
accounting authors who preceded him, Flori pre-
sented an analysis that dealt not only with spaces
(e.g. pro?t centres such as Farms, Vineyards, and
Churches – for the charity received). It also con-
cerned time, as the relevant income had to be attrib-
uted to each calendar (or agrarian) year. Because of
Flori’s and the Jesuits’ obsession with division, he
was able to theorise a full distinction between income
and wealth, and to use this distinction spatially and
temporally. Thanks to the development of an early
notion of accruals, the income and wealth of each
individual year are theoretically conceivable now,
and are able, therefore, to be practiced.
However, for Flori disporre et ordinare il libro
consisted not only in opening the accounts in the
Fig. 2. The Lista de Conti (Chart of Accounts) of Flori’s Trattato (1636). Source: Pictures fromGale. The Making of the Modern World, 1E.
Ó2008 Gale, a part of Cengage Learning, Inc. Reproduced by permission. www.cengage.com/permissions ; .
15
‘‘Et la sudetta diligenza, che si mette in dividere, e separare cos?`
minutamente i conti, e Rubriche delle Masserie, Possessioni, & altri
beni Stabili, assegnando le sue spese a` ciascuna Entrata [. . .] si
deue anche osservare al modo suo, per quanto si potra` , in
distinguere tutti gli altri conti [. . .]. E tutto questo no¯ si fa altro,
se non perche´ ciascun’anno habbia la sua Spesa, e la sua Entrata,
ne’ quella d’vn anno si confonda con l’Entrata, e Spesa dell’atro,
con poco honore di chi amministra, e grandissimo dispendio delle
Case, e Collegii”.
94 P. Quattrone / Accounting, Organizations and Society 34 (2009) 85–118
ledger. It meant to identify and dispose the accounts
in a manner which would serve any of the College’s
multifaceted activities and diverse accountability
issues that might have arisen (as he explained in
the third part of his Trattato). He stated that the
order and disposition of the book consists
‘‘more precisely, in laying out, that is, in preparing
those accounts and rubrics, to better achieve our
intention, and in the way of closing them. For if
that who governs the book will not have ?rst well
conceived in his mind, and made his own these
accounts and rubrics, which are necessary to
him, he will not be able to guide this boat to the
harbour. (Flori, 1636, p. 46; emphasis added).
16
Here we have another link to the art of memory
and rhetoric. The intentio, as Carruther’s noted
(1990, p. 15), evokes the attitude, the aims, and
the inclinations of a person who remembers and
decides where to place these memories. Without this
intentio there is no inventio, and thus no inventory
and no good accounting. Without mastering each
of these accounts in relation to the intent, there is
no chance of governing the College well.
17
Flori’s
dispositio is also a precondition for a creative act
in which the accounts are aggregated and reshu?ed
according to the intentio, which is always changing,
multiple, and formed in networks of religious, polit-
ical, economic and other matters relating to the gov-
erning of the order (see Quattrone, 2004).
Flori’s scienzaprattica : the importance of method
Flori knew that his Trattato could not cover the
entire range of circumstances with which a complex
organisation such as the Society of Jesus would have
to cope. He summarised this statement beautifully
when he wrote:
Because there are so many obstacles which one
goes through and encounters in the ocean of this
concern, that without this chart we would often
be in a great danger of getting lost, without
knowing where we are (Flori, 1636, p. 46).
18
This is why, in the Preface of his Trattato, he
highlighted the importance of a ‘good method’ to
keep the accounts:
And given that amongst other things, which
greatly help every administration of the temporal
goods, one of the main [things] is to keep good
account of them, and this cannot be done with-
out having some good method” (1636, in L’Auto-
re a chi legge).
19
The aim of his work was not to illustrate all pos-
sible circumstances which generated an entry in the
ledger (although the Essemplare was highly
detailed). Rather, it was one of teaching a method
of coping with and handling a theoretically in?nite
number of situations.
20
What features should this
method have? What was a ‘good’ method for Flori?
An excursion into what was considered to be a
good memory could help to answer these questions.
In this respect Carruthers noted:
The proof of a good memory lies not only in the
simple retention even of large amounts of mate-
rial; rather, it is the ability to move it about
instantly, directly, and securely that is admired.
To produce this facility, memory must be trained
as though it were a kind of calculative ability,
manipulating letters, bits of text, and common
places in addition to numbers (1998, p. 19).
It should come as no surprise then that the Latin
word calculus (calculation) is also synonym of
‘account’ and thus calculare is what a maestro razio-
nale (an accounting master), should be able to do. A
good accountant is someone who is able to make cal-
culations not only with numbers, but also with
accounts: with loci, places; and, in the end, images.
16
‘‘piu` principalmente nell’apparecchio, o` sia preparatione di quei
co¯ ti, e rubriche necessarie per piu` facilmente conseguire il nostro
intento, e nel modo di saldarli. Perche se quello che governa il libro
non hauera` prima ben conceputo nella mente sua, e fattosi ben
padrone di questi conti, e Rubriche, che gli son necessarie, non
potra` mai guidare a` buon porto questa barca”.
17
As explained in Section Accounting images and the fabrica-
tion of practical knowledge: the importance of the visual and re-
presentation, this process does not happen solely in the mind or
in the text, but in a web of images (Bolzoni, 2002) and actants
(Latour, 1987).
18
‘‘Perche sono tanti gl’intoppi, che s’atrauersano, & e` tanto
spatioso il mare di questo maneggio, che se non haueremo questa
carta da navigare, ci troveremo spesso in gran pericolo di perderci,
senza sapere doue ci troviamo”.
19
‘‘Hor essendo che fra le alter cose, che grandemente aiutano
ogni Amministrazione de’ beni temporali una delle principali e` il
tenerne buon conto, e questo non si puo` fare senza hauerne qualche
buon modo”.
20
This reference to a ‘method’ should not come as a surprise,
for, as noted by Gilbert (1960; see also Oldrini, 1997), this term
appeared ‘‘with almost unbelievable frequency in the title of 16th-
century treatises” (Gilbert, 1960, p. 60, quoted in Eisenstein,
2005, p. 78).
P. Quattrone / Accounting, Organizations and Society 34 (2009) 85–118 95
A good accounting method was thought to be analyt-
ical, for it provided the practitioner accountant with a
modo, a manner, for inventing newaccounts and rela-
tionships between them, and thus creating newloci. It
was a way to allow the construction and arrangement
of our (accounting) knowledge in manners which
could serve various purposes (intentiones) in relation
to the di?erent natures of the college activities and
various other agendas. Only if these accounts and
these places – these loci – were well thought out and
organised, would one be able to govern the complex
Jesuit Order through a process of continuous order-
ing.
21
As much as memory is not about remembering
(see Carruthers’ quotation in earlier in this paper),
Flori’s double entry method is not about recording
the right entry for the right circumstance.
What has been described in these sections should
clarify what Flori meant in the ‘advice to the reader’
(L’Autore a chi legge) opening his Trattato, when he
de?ned the nature of accounting as ‘scienza prattica’:
not a science which aims to establish truth, but a sci-
ence which aims to be useful in relation to ever-chang-
ing intentiones, making use of a speci?c set of practices
translated from rhetoric and the art of memory. As
Long noted: ‘‘scientia in Latin means ‘knowledge’ in
a broad sense and has none of the methodological
or disciplinary meanings that we today associate with
science and scientist” (2001, p. 2). To make account-
ing practical meant providing a method which could
be ?exible enoughtobe adaptedtoall types of circum-
stances, thanks to the in?nite combinatory possibili-
ties given by the segmentation and re-composition
of accounts. This was part of a search for principles
directed at the systemic and methodical organisation
of knowledge (Vasoli, 1968), which, for practical pur-
poses, can be seen in various historical ages (see also
the Carolingians, e.g. McKitterick, 1994), and of
which Flori’s Trattato was an excellent example.
Accounting images and the fabrication of practical
knowledge: the importance of the visual and
re-presentation
Images play a crucial role in the fabrication of
knowledge in general and of scienti?c and practical
knowledge in particular. In this respect, Myers
noted:
If a child were to look into Nature and, say, Soci-
ology or the Journal of Linguistics, the ?rst thing
that might strike him or her as important would
be that the scienti?c journal had pictures, while
the others just have print. Those of us who study
scienti?c texts have, until recently, ignored these
pictures (1990, p. 232; emphasis in original).
And, one might say, accounting scholars have
had the tendency to study accounting as numbers
(e.g. conventional studies), as texts (e.g. studies on
accounting as language and discourse) but have
not devoted enough attention to accounting as pro-
ducers of pictures and images. Anthony Hopwood
(ad vocem) once asked: ‘‘who has ever seen a cost?”.
Costs, revenues, and other similar accounting cate-
gories are not there, ready to be seen. Accounting
does not deal exclusively with concrete objects, but
with images of them (see Macintosh, Shearer,
Thornton, & Welker, 2000).
Recording transactions in early modern times
was also a problem related to imagination:
Suppose that someone by the name of Peter owed
me some money, on account of which he paid me
10% and I put the money in a cash drawer just as
if I gave it the money for safe keeping. I then say
that the cash drawer owes me that money, for
which reason (just as if it were a human being)
I make it debtor, and Peter, of course, becomes
creditor because he reduces his debt to me (Ste-
vin, 1604, quoted in Aho, 1985, p. 37–38).
To imagine an expense as being recorded in the
cash account, it should be thought of as a drawer
which is then associated with a person (it needed
the personi?cation of the accounts). This personi?-
cation testi?es ‘‘the need of the human being to
‘see’ their thoughts in their minds as organised sche-
mata of images, or ‘pictures’, and then to use these
for further thinking” (Carruthers, 1998, p. 3). This
was a feature of ‘‘medieval monastic rhetoric” and
seems to characterise modern accounting and even
‘‘our own contemporary understanding of the role
of images in thinking” (ibidem).
Dichotomies and the visual
There are clear relationships among analytical
method, visualisation, and imagination (meant as
the act of making images), although they have not
21
‘‘Che se haueremo ben concepute, e ben ordenate, e disposte
nella mente nostrale suddette rubriche, che sono come tanti
instrumenti per gouernar questa nave, non ci fara` di?colta` alcuna,
che non si superi con gran facilita` , e diletto, giungendo ?nalmente al
desiderato porto” (Flori, 1636, p. 46; emphasis added).
96 P. Quattrone / Accounting, Organizations and Society 34 (2009) 85–118
been explored in accounting. An analysis always
implies a division. There is a point that is often over-
looked, however: as the etymology of the word sug-
gests (from the Latin dividere ‘‘to force apart,
cleave, distribute”; from dis- ‘‘apart”; but also duo
‘‘two” + -videre ‘‘to separate” but also ‘‘to view”),
one breaks things down in order to see them better,
either in the virtual space of the mind or in the con-
crete space of a manuscript ledger, journal, or
printed textbook. And preferably one should oper-
ate this split into two (from dis and duo).
Analytical schema are relatively common in
accounting manuals,
22
and can be found by brows-
ing the pages of Pietra’s Indirizzo, in which he made
extensive use of schematic representations in the
form of a tree. Fig. 3 illustrates how double entry
works by showing how the operations which the
Monastery could undertake to generate debit and/
or credit entries. These operations are divided into
three main categories (from top to bottom: cash
in- and out-?ows; buying, selling and barter of
goods and services; and transfers of rights and lia-
bilities). They then undergo a further division which
re?ects their e?ect, whether debit or credit, on the
related accounts.
Similarly, Fig. 4 illustrates all possible entries
which, according to Pietra, can a?ect the formation
of the Monastero account, i.e. the net worth of a
Benedictine Monastery during the year and at the
year end. This table, as he clearly states, o?ers a
method and an ordered view of all possible reasons
for entries to be made in the ‘equity’ account of the
Monastery and their possible counterparts.
Whether or not these classi?cation and de?ni-
tions are valid in contemporary or historical
accounting terms is not an issue of interest for the
immediate aims of this paper. Of greater relevance
are the linearity and simplicity that these charts
express and how they were appealing to publishers;
editors; and, above all, readers. It is their schematic
form and pictorial power which is important for the
aim of this paper.
Practical accounting knowledge and the importance
of the visual
Representations in the form of a tree allow the
dissection of speci?c knowledge in a way that is suit-
able for making additions to it, to compare and link
speci?c knowledge to other subjects (see Bolzoni,
1995). They allow one to place on the same medium
(a book, a piece of paper, or the virtual space of the
mind) arguments that may di?er among themselves,
but which are connected by ?nding a branch com-
mon to various arguments (as in the ‘rhetorical
wheel’ described in the introduction of this paper,
which is expandable ad in?nitum). In commenting
on the use of these visual representations (see
Fig. 4) Pietra stated:
of these 15 cases described above, classi?ed into
three main headings, an analytical table [. . .]
has been done, and put at the back of this sheet
so that you can remember those needed features
of the Debit and Credit better. And, although
other ways of buying, selling and bartering
through di?erent deals and conditions exists, I
do not mention them for anyone will be able to
reduce them to these 15 cases (1586, p. 9).
23
For Pietra these visual graphs are schemes
through which one could see what is to be done
and engage in a re?exive process of reducing the
multiple instances giving birth to an entry to one
of the ways described in the Indirizzo (as in the
example of bird watching in Law & Lynch, 1990,
cited above). If these dichotomies do not su?ce to
make this reduction, then a new inventio, a new dis-
positio, and new dichotomies can be produced. For
Pietra, as much as for Flori, accounting concerns
the ability to create various celle (cells), in which
knowledge can then be disposed (as was noted in
the previous sections). It is not surprising, then, that
the Benedictine father in charge of the oeconomia of
the Monastery is called Padre cellerario. He is not
only the one who knows how to deal with the dis-
pensa (i.e. the cella, the pantry) but also the one
22
See also Jackson (1956), who refers to an earlier treatise by
Collins (1653), which also relies heavily on visual and analytical
representations to make accounting practical; and to Tebeaux
(2000), for her study of the evolution of accounting manuals
published in English. Savary, in his famous and successful Le
Parfait Negociant, also utilises analytical dichotomies extensively
to illustrate the way in which inventories are kept and accounted
for (1675, pp. 334?). I am grateful to Christopher Napier for
drawing my attention to Tebeaux’s and Jackson’s articles and to
Anthony Hopwood for pointing out Savary’s book.
23
‘‘De’ quali quindici casi soprascritti, distinti in tre capi
principali, si e` fatta una Tavola Analitica, o sia risolutoria, &
posta nel rouerso di questo foglio, accio che meglio ti ricordi le
conditioni del Dare, & dell’Hauere molto necessarie. Et se bene si
ritrouano altri modi di comprare, uendere, e barattare con diuersi
patti, e conditioni; tuttauolta non ne faccio mentione particolare,
[. . .] perche ogn’uno per se stesso gli sapra` ridurre a questi quindici
principali”.
P. Quattrone / Accounting, Organizations and Society 34 (2009) 85–118 97
who understands how to create these celles, and dis-
pose entries into them in a meaningful manner that
is useful to the multifaceted and changing activities
of the Monastery.
What these schemata, these images, these ?gures
do is more than represent the conventional way of
recording a transaction. Analysis allowed the
accountant (or the General of the Jesuit Order) to
Fig. 3. Tavola Analitica delle SopraScritte quindici partite. Source: Picture from Gale. The Making of the Modern World, 1E. Ó 2008
Gale, a part of Cengage Learning, Inc. Reproduced by permission. www.cengage.com/permissions .
98 P. Quattrone / Accounting, Organizations and Society 34 (2009) 85–118
de?ne the space and time of the accountable, and
was the precondition for a subsequent synopsis gen-
erated by many combinations and aggregations of
cost, revenue, and pro?t centres. It created visibility
for those actions which were performed in the most
remote areas of the Society and allowed acting at a
distance (Latour, 1987; Robson, 1992). When one
observes the ?nal and resuming charts provided in
Trattato’s Essemplare, illustrating the Entrata &
Spesa Generale (i.e. the income statement; see
Fig. 5) of a College, one can feel a sense of control
over remote areas – a control which could concern
an individual as much as it concerns the order as
a whole (see Quattrone, 2004 for the various forms
of accountability which the Jesuits developed).
Flori’s analytical triumph was directed at seeing
the state of the House with greater clarity and dis-
tinction (con maggiore chiarezza et distintione),
Fig. 4. Tavola Metodica delle dette dodici partite. Source: Picture from Gale. The Making of the Modern World, 1E. Ó 2008 Gale, a part
of Cengage Learning, Inc. Reproduced by permission. www.cengage.com/permissions .
P. Quattrone / Accounting, Organizations and Society 34 (2009) 85–118 99
through the brief stroke of a pen (con un breve tratto
di penna). The Trattato’s aim was:
to keep the accounts well, that is, ordering, pre-
paring, and keeping the books of accounts in a
manner which, every time it will be necessary to
view the state of the a?airs, or to give an account
of them, it will be possible to do it quickly, with
ease, clarity and distinction (ibidem, p. 2).
24
However, chiarezza et distintione and brevita` are
rhetorical rather than scienti?c or truth-related
aims. In rhetoric, brevity is not understood to be a
synonym of ‘short’, but it is what characterises a
memory image as e?ective: being able, through an
even minimal sign (un breve tratto), to recall and
subsume a complex system of knowledge.
Accounting records happened, thanks to pro-
cesses of ‘imagin-action’, in which the visual image
required the active action of the practitioner follow-
ing the mnemonic ‘re-presentation’, as described ear-
lier in this paper. Accounting was indeed concerned
with the recording of ‘facts’. However, as the origin
of the world ‘fact’ suggests (from Latin, facere, to
make), there is nothing less factual than a fact: a
‘fact’ is made in this recursive process in which the
accountant must understand how to record an
instance. Accounting is thus a vision, a guide, a prac-
tice, which helps to discover how to do things, rather
than providing a technique for discovering truth.
Books as objects and the importance of the medium:
Inscriptions and mobilization beyond a ‘‘print logic’’
Despite the fact that accounting is made by and
produces inscriptions in the space of a book (be it
a manuscript, a printed textbook, or a ledger elec-
tronically coded in the virtual space of an informa-
Fig. 5. The Entrata & Spesa Generale of Flori’s Trattato (1636). Source: From Gale. The Making of the Modern World, 1E. Ó 2008 Gale,
a part of Cengage Learning, Inc. Reproduced by permission. www.cengage.com/permissions .
24
‘‘tener bene la scrittura, cioe` Ordinare, disporre, e ma¯tenere i
libri de conti di maniera, che ogni volta, che occorrera` [. . .] di
ueder lo stato delle cose, o` di re¯derne conto, si possa far presto, co¯
facilita` , chiarezza e distintione”.
100 P. Quattrone / Accounting, Organizations and Society 34 (2009) 85–118
tion system), the literature has accorded relatively
little importance to the book as an object and med-
ium of communication.
25
Book history has devoted a great deal of attention
to this object, however. Initially it concerned itself
with ‘‘the operations of agents [e.g. proofreaders
and editors] in the printing process” (Finkelstein &
McCleery, 2005, p. 9), in order to trace their interfer-
ence on the communication of the author’s inten-
tions. The ‘true’ meaning of the text was in the
author’s original manuscript and the printed book;
the means of communication, could have modi?ed it.
More recent studies (notably Darnton, 1990;
Eisenstein, 1983a, 1983b; Johns, 1998; McGann,
1991; McKenzie, 1986) have departed fromthis initial
descriptive focus. With the emergence of studies on
the ‘‘sociology of the text” (McKenzie, 1984), for
instance, attention was paid to those external and
contextual conditions which permitted the physical
production of the book. In this sense, meanings are
not inherent to the text ‘‘but are constructed by suc-
cessive interpretative acts by those who write, design,
and print books, and by those who buy and read
them” (McKenzie, 1986, p. 268 quoted in Finkelstein
&McCleery, 2005, p. 10). Just like the ‘‘technology of
writing” (Clanchy, 1979), which necessitates ‘‘the use
of tools andother equipment [suchas] styli, or brushes
or pens, carefully prepared surfaces as paper, animal
skins, strips of wood, as well as inks or paints, and
much more” (Ong, 1982, p. 81), the printing of a book
cannot overlook those technological conditions
which make its existence possible – an existence which
is mediatedby a broader nest of relationships inwhich
this object is made (see Darnton’s ‘‘communication
circuit”, 1990).
26
The book thus becomes a ‘‘texture” – a nest of
relationships, all of which contribute to its de?ni-
tion as object. As McKenzie noted:
We can ?nd in the origin of the word ‘text’ itself
some support for extendingits meaningfrommanu-
scripts and print to other forms. It derives from the
Latin texere, ‘to weave’, and therefore refers not to
any speci?c material as such, but to its woven state,
the webor texture of the materials. [. . .] The primary
sense is one which de?nes a process of material
construction. It creates an object (1986, quoted in
Finkelstein & McCleery, 2002, p. 29).
The current history of the book has attended to
this texere, to this view of a book as ‘‘actor-net-
work” (Latour, 2005) – as an object, the ontology
of which is di?used in a nest of relationships.
This texture concerns not only human actors (such
as publishers and booksellers). It also concerns, in a
?rst instance, the text itself. As Bornstein puts it:
the literary text consists not only of words (its lin-
guistic code) but also of the semantic features of
its material instantiations (its bibliographical
code). Such bibliographic code might include
cover design, page layout, or spacing, among
other factors. They might also include the other
contents of the book or periodical in which the
work appears, as well as prefaces, notes, or ded-
ications that a?ect the reception and interpreta-
tion of the work (2001, p. 6).
Thus the text becomes intertwined with images,
for example; and, more generally, with those visual
aspects previously discussed in this paper.
In a second instance, this texture also relates to
various forms of communication which intersect
the conventional divisions of oral, written, and
printed culture (notably, Eisenstein, 1983a, 1983b;
Fox, 2000; Fox & Woolf, 2001; Goody, 1987; Ong,
1982) and across conventional demarcations of
medieval, modern, and post-modern eras, making
these distinctions less useful in understanding issues
of communication. As Bornstein and Tinkle noted:
These factors a?ect a surprisingly wide range of
materials, from medieval manuscripts with their
decorations and often multiple texts through
the elaborate printed books of the Renaissance
[. . .] to more modern manuscripts like the stun-
ning fascicles of Emily Dickinson, the elaborately
rendered philosophy of C.S. Peirce, or the com-
plex drafts of James Joyce (1998, p. 1).
Studies on the art of memory (to which the previ-
ous sections referred) and various other works which
have examined the di?erences in these forms of com-
munication (see, for instance, Fox & Woolf, 2001)
have moved away from a clear distinction among
25
But see the work of Thomson (1991) on Pacioli and those by
Macintosh et al. (2000) and Macintosh (2002) on texts and hyper-
reality.
26
The circuit of communication does not make the author the
custodian of the true meaning of the text but it inserts it in a
broader network of actors who in?uenced and mediated the
whole process. They ranged from authors to booksellers, from
noblemen and their patrons to pirates producing and distributing
illegal copies of the printed manuscript (Johns, 1998), which were
relegated to the margin of the traditional bibliography. They are
currently recovering their role in the making of the book, which
equates the process of knowledge fabrication.
P. Quattrone / Accounting, Organizations and Society 34 (2009) 85–118 101
various forms of communication to illustrate how
they coexist not only within the same historical era,
but also within the same means of communication
(McKenzie, 1990). Analogously, Camille, indeviating
from a clear-cut distinction between oral and written
culture, noted: ‘‘it is that medieval pictures cannot be
separated from what is a total experience of commu-
nication involving sight, sound, action and physical
expression” (1985, p. 43; see also Camille, 1992). In
this sense, to understand means of communication,
[w]e are much better o? conceiving of overlap-
ping spheres of the oral and the literate, within
which many of the culture’s communicative
activities occur in di?erent ways depending upon
a variety of factors such as time, location, pur-
pose, and the identity and status of the communi-
cators. There is a less orderly and simple model,
but it permits us to recognise di?erences between
the forms of communication without loosing
sight of their similarities, their connections and
their historical mutability (Fox & Wolf, 2002).
When one studies (text-)books, one faces the
problem of understanding this melted texture which
relates to various actors who de?ne what constitutes
knowledge (Johns, 1998); the bibliographical code
of the text; and how oral, written, and printed forms
of communication intertwine.
Accounting books, Ramism and the temptation of a
‘‘print-logic’’
With reference to the bibliographical code of
early modern textbooks, Ramism is a fascinating
movement to explore.
27
Ramism in?uenced the
way in which books were structured and their con-
tent visually represented, and thus relates visualisa-
tion to issues in the organisation of thinking. With
respect to Ramism, Ong noted:
Peter Ramus (1515–1572) produced the para-
digm of the textbook genre: textbooks for virtu-
ally all arts subjects (dialectic or logic, rhetoric,
grammar, arithmetic, etc.) that proceeded by
cold-blooded de?nitions and divisions leading
to still further de?nitions and more divisions,
until every last particle of the subject had been
dissected and disposed of. [. . .] Moreover, the
material in each of the Ramist textbook could
be presented in printed dichotomised outlines
or charts that showed exactly how the material
was organised spatially in itself and the mind
(Ong, 1982, p. 132).
Thomas Browne’s The Absolute Accoumptant
(1673) is such an example. Browne drew upon ana-
lytical representations in a Ramist fashion in order
to o?er an overview of the entire accounting system
he exempli?ed through entries in the cash book, led-
ger, and journal of a merchant. Figs. 6 and 7 repro-
duce Browne’s schematic Analysis.
Essentially the Analysis contained examples of var-
ious operations for which an exempli?cation in dou-
ble entry was reported in the lengthy exposition of
journal and ledger entries, which preceded and fol-
lowed this schematic representation. There is only
one page of written text introducing this Analysis,
reproduced in Fig. 8; by following simple instructions
aided by the visual representation in the Analysis, one
could begin to keep the accounts of a merchant.
The use of these dichotomised representations
was su?cient, in Browne’s mind, to become an
Absolute Accomptant. A text commenting on the
images was not even required; the images did it
all. They spoke more than one thousand words, if
one knew how to listen to them.
This clarity and linearity recalls and expands
upon earlier forms of the organisation of text in
the space of manuscripts and printed books, which
allowed easier access to the contents of the book
itself, for consultation or mnemonic purposes (see,
However, the historical evidence of a relationship between
Ramism, a movement which is linked to Protestant Reforms on
the one hand; and Catholic orders such as the Benedictines and
the Jesuits on the other hand, is still to be made for accounting
techniques (but see Hinz, 2004 for a more general relationship).
The relationships among memory practices, rhetoric and
accounting are a step in that direction. Certainly the work of
Hinz (2004), who illustrates the Ramist nature of the exercises of
rhetoric in use in the Jesuit colleges, is a first evidence of that
humanist pragmatism which does not differ among techniques of
various origins, as far as they serve the purpose for which they are
used. This testifies once more that links among classic, medieval,
and modern techniques for the organisation of knowledge and
thinking overcome these conventional temporal demarcations.
27
See Hoskin and Macve (1986) and Thomson (1991) for some
suggestions on how Ramism is linked to the emergence of
modern accounting. The link between Ramism and the devel-
opment of accounting techniques in the context of the Benedic-
tines and the Jesuits is an aspect of this paper which is surely
worthy of further historical analysis. Clearly there are similarities
between features of Ramism and the method utilised to structure
Jesuit treatises of varied nature (see, for instance, the attention to
dichotomical thinking in the Spiritual Exercises of St. Ignatius
Barthes, 1971, which can be theoretically linked to Ramism).
102 P. Quattrone / Accounting, Organizations and Society 34 (2009) 85–118
for instance, Camille, 1992; Carruthers, 1990). The
presence of a table of contents (see those in Pietra’s
and Flori’s texts), marginalia, headings, and various
tituli for sections and chapters (Crick & Walsham,
2004, p. 21) merge with the medieval attention paid
to images and the visual organisation of the manu-
script. They made of the book ‘‘an object to be
used” (Cavallo & Chartier, 1999, pp. 18–19) – an
object which begs to be utilised and ‘practiced’ for
various purposes, from worship (see Camille, 1998
on how reading books involves the ?ve senses) to
keeping the accounts.
Fig. 6. The ANALYSIS of Browne’s Absolute Accomptant (?rst Folio) (1673). Source: From Gale. The Making of the Modern World, 1E.
Ó 2008 Gale, a part of Cengage Learning, Inc. Reproduced by permission. www.cengage.com/permissions .
Fig. 7. The Analysis of Browne’s Absolute Accoumptant (second Folio) (1673). Source: From Gale. The Making of the Modern World, 1E.
Ó 2008 Gale, a part of Cengage Learning, Inc. Reproduced by permission. www.cengage.com/permissions .
P. Quattrone / Accounting, Organizations and Society 34 (2009) 85–118 103
Inscriptions and visual schematizations like those
illustrated by Pietra certainly played a role, for
‘‘thoughts of readers are guided by the way the con-
tent of the books are arranged and presented. Basic
changes in book format might well lead to changes
in thought patterns” (Eisenstein, 1983a, 1983b,
p. 64). Johns (1998) has argued, however, that one
should escape a ‘‘print logic” (Kernan, 1987), which
would deterministically de?ne the space of the pos-
sible, of what the written, the print, the image do
and do not do to the reader and the user of account-
ing (text-)books. One should recognise that ‘‘texts,
printed or not, cannot compel readers to react in
speci?c ways but they must be interpreted in cul-
tural spaces” (ibidem, p. 20), which refers to highly
the speci?c circumstances in which reading happens.
Seeing accounting as another logic, which con-
strains, dominates, and thus forces users to do
things its way may appear to be an appealing solu-
tion to this theoretical conundrum. On this matter,
Latour writes: ‘‘Although in principle any interpre-
tation can be opposed to any text and image, in
practice, this is far from being the case; the cost
of dissenting increases with each new collection,
each new labelling, each new redrawing” (1986,
p. 13). This statement is certainly true, but so, it
seems, is the reverse argument: whereas, in princi-
ple, ‘logics’ do not allow di?erences, i.e. they are
supposed to drive and de-?ne (with the emphasis
on the ?niteness of the possibilities; see Quattrone
& Hopper, 2005; Quattrone & Hopper, 2006), in
practice this is never the case, as the designer is
never omniscient and thus gaps are always left
for the user to colonise. Thanks to the in?uence
of a context, this mobilization which the visual
operates never happens in the text, in the mind
of the user, or out there. One may argue that hap-
pens in between, in the space left between the text
and the reader, in the space where practicing hap-
pens. Of course this is not a complete and free
action, for they are inserted within speci?c and
detailed forms of rhetoric and memory, as argued
in the previous sections. However, the power of
these practices, how they become practiced and
thus keep happening, seem also due to the gaps left
for appropriation by the user rather than simply to
a supposedly existent underlying logic. It is this
gap, this lacuna (Quattrone, 2006), this non-space,
which can tell us how it is that accounting seems to
remain the same while always being di?erent – not
to have any nature while assuming them all.
Thus, the questions become: how does this mobi-
lization happen? how do accounting inscriptions,
which are representative of nothing, manage to
engage the user and make accounting succeed, i.e.
happen?
Accounting inscriptions and mobilization: beyond a
‘‘print-logic”
Accounting and accounting books comprise
inscriptions – ‘‘transformations through which an
entity becomes materialised into a sign, an archive,
a document, a piece of paper, a trace” (Latour,
1999, p. 306; see, in accounting, Robson, 1992).
Latour also argued:
The essential characteristic of inscriptions can-
not be de?ned in terms of visualisation, print,
and writing. In other words, it is not perception
which is at stake in this problem of visualisa-
tion and cognition. New inscriptions, and new
ways of perceiving them, are the result of some-
thing deeper. If you wish to go out your way
and come back heavily equipped so as to force
others to go out their ways, the main problem
is that of mobilization (1986, p. 7; emphasis
in original).
As shown in various accounting studies (see,
for instance, Robson, 1992), accounting is pow-
erful because it establishes two-way relationships
between centres of calculations (say the Jesuit
headquarters in Rome) and the periphery (say
a Jesuit College in the Sicilian province; Quatt-
rone, 2004). And it does so thanks to its power
to make things homogeneous, and thus compara-
ble and addible (see Latour, 1987), while allow-
ing the emergence of centres of discretion
(Munro, 1999) which lead to ‘‘minimalist” forms
of control and drift (Quattrone & Hopper, 2001,
2005).
How does accounting acquire these features?
And more importantly, how is it that your
way of keeping accounts, your ordering, becomes
theirs – is appropriated by others? The previous
sections have o?ered some hints on how
accounting becomes a technique suitable for
being practiced, on how this technique appar-
ently remains the same (your way) and becomes
di?erent as it is enacted by a variety of users
(their way).
104 P. Quattrone / Accounting, Organizations and Society 34 (2009) 85–118
A hint to answering these questions is given by
Pietra, who, when commenting on one of the analyt-
ical representations in his Indirizzo (see Fig. 3),
stated:
Fig. 8. Browne’s rules of aid. Source: From Gale. The Making of the Modern World, 1E. Ó 2008 Gale, a part of Cengage Learning, Inc.
Reproduced by permission. www.cengage.com/permissions .
P. Quattrone / Accounting, Organizations and Society 34 (2009) 85–118 105
And, with the happiness that one wishes, every-
thing is easily understood by everyone, I have
also made a methodical table, i.e. ordered, of
the twelve entries [. . .] as one can see below
(1586, p. 11).
28
This passage testi?es the uncertain boundary
which exists between text and image (Camille,
1985, 1992). Pietra (1586), in fact, described num-
bers as ?gure, i.e. images (delle ?gure, che s’usano
ne i numeri, ‘‘about the ?gures that one uses in the
numbers”, p. 4, cap. 14) in explaining why his text
makes use of Arabic rather than Roman numbers,
both perceived as pictures which could generate
confusion if not seen properly. In line with what
was noted by McKenzie, it seems that ‘‘words [. . .]
become images” (1981, p. 98) once they are written
or printed on paper. And this seems to apply to
numbers, as the equivalence between the English
words ‘?gure’ and ‘number’ still testi?es.
This recalls what Camille (see also Carruthers,
1998) noted with respect to how a picture was con-
ceived in medieval times, when he quoted the fol-
lowing dictum by Gregory the Great:
It is one thing to venerate a picture and another
to learn the story it depicts which is to be vener-
ated. The picture is for simple men [the ignorant]
what writing is for those who can read, for those
who cannot read see and learn from the picture
the model which they should follow. Thus the
picture is, above all, for the instruction of the
people (quoted in Camille, 1985, p. 26).
And in fact those who read Flori’s, Pietra’s, and
Browne’s treatises were ignorant about accounting
terms: they needed to learn, and nothing was more
pedagogically e?ective than making visible to them
the accounting classi?cations which the text
described. Images, in this sense, were not believed
to convey generally accepted principles or meanings
or truths. They allowed an association between text
and images.
We are back to that calculative ability which clo-
sely relates to the power of the visual in ordering a
given subject. And in fact the Latin word ratio (‘rea-
son’ but also ‘calculation’, and ‘account’) serves as
the root of such words such as razionale, which
describes the accountant in early modern Italy;
ratiocinij, the special calculations which Flori pre-
sented in his Trattato to describe the debit and
credit relationships among various Colleges of the
Society; and the modern Ragioneria. Ratio did not
mean only ‘reason’; the Libro della ragione did not
meant ‘‘‘Book of Logic’ but ‘Ledger”’ (Murray,
1978, p. 205). In the Augustinian art of memory,
for example, the word ratio acquired a much more
enriched and practical meaning, for the rationes
‘‘are not reasons of the sort that engage a philoso-
pher but ‘schemes’ or ‘ordering devices’ [. . .]. Latin
ratio means ‘computation’ or ‘calculation’ not rea-
son in exactly our sense of the word” (Carruthers,
1998, p. 33). Dealing with rationes, with accounts
thus implies dealing with schematic representations,
with images.
29
This is what Pietra, Flori, and Browne asked the
reader to do when they combined schematic repre-
sentations with text and examples of double entry
in the Essemplare accompanying the main text.
They designed an ideal path between texts, images,
and numbers, which the reader had to enact by
skimming and moving around the book. This made
the reader develop a calculative ability, the possibil-
ity of making associations to text, images, accounts,
and what they stood for (granary or cantine, for
instance), in a way that would prove useful; it
allowed new inventio and dispositio with changing
intentiones.
What we witness in this mechanism of appropri-
ation is almost a form of meditation, which resem-
bles what the exercitant of the Jesuit Spiritual
28
‘‘Et accioche con la felicita` , che si desidera il tutto uenga
ageuolmente inteso da chi si uoglia; ho` anco fatto una tauola
methodica, o sia ordinata, delle dette dodici partite [. . .] come
appresso si uede”.
29
Another interesting intertwinement, which goes beyond the
scope of this paper, concerns the relationship between ‘writing’
and ‘hearing’ accounting. One of these concerns a practice
intrinsically linked to accounting – auditing – which it is claimed
to be originally made aurally (Clanchy, 1979), as we are reminded
by the forgotten etymology of the word (from the Latin audire: to
listen, to hear). Indeed, Angelo Pietra describes the practical
activity of checking entries in the ledger and journals by marking
each of them with a ‘dot’ (puntare il libro or literally ‘dotting the
book’ – positing a dot close to each entry), to show that it has
been revised (i.e. ‘seen again’). Incidentally, he discloses a
preference for the ear rather than the eye when he asserts that
in order to check the entries properly, it was necessary to have the
assistance of a companion who could read them (‘‘ti farebbe quasi
necessario hauere un compagno pratico, che ti porgesse aiuto al
Giornale, leggendo e segnando le partite”, 1586, p. 19). Only
recently, and only in some languages, the word has changed to
re?ect the shift in the attention paid to the visual. So, for instance,
the Italian term for auditing is revision – seeing it again, or,
rather, auditing made by a visual check rather than an ‘audit’ or
auditory one.
106 P. Quattrone / Accounting, Organizations and Society 34 (2009) 85–118
Exercises was asked to do: to go through a series of
detailed steps to make an inventory of his moral life
through a form of accounting for sins, a process
relying heavily upon imagination in order to achieve
salvation (see Barthes, 1971; Quattrone, 2004). Not
surprisingly, Jones has recently described Descartes’
Geometry as spiritual exercises, in which Descartes
called for a modi?cation of the ‘‘pedagogic and
reading practices associated with the art of memory,
common places books, and encyclopaedia” (2001, p.
57–58) in order to make the right connection
between geometrical images. By making the right
connection, he meant making relationships only
between mathematical and geometrical items which
were interdependent, just as the wealth of a Jesuit
college was dependent on the items comprising the
pro?t or loss of the income statement.
The fact that accounting is made in books is sig-
ni?cant for, as noted by Camille, the passage from
the roll to the codex allowed much more complex
engagements with the text and some calculative
associations which would otherwise have been done
di?erently. As Camille puts it:
The spiritual exercise of meditatio laid emphasis
on the directions, pace and concentration of indi-
vidual worship in a way only possible with the
codex, or book form. As opposed to the roll of
earlier times, the codex allowed the reader to
recapitulate, skim, check text against picture
and refer forwards in ways not possible with
the roll, which like speech itself, unfolds in one
linear direction (1985, p. 29).
The book, along with the existence of such
devices as index, tituli, marginalia and the like, com-
bined with a methodical and analytical organisation
of the text which could also be visualised in charts
and tables, constituted heuristic devices through
which the authors’ way could be appropriated by
readers and become their way.
In this sense, ‘‘the value which the images are
given by an author can only be exemplary, not uni-
versally normative” (Carruthers, 1990, p. 234). This
is why these textbooks made constant shifts from
text to the images which they contained and the
examples they always provide in an Essemplare.
They did not simply accompany the text, but played
a primary role in helping the reader to achieve asso-
ciations in ways which were not necessarily consid-
ered by the writer. Furthermore they allowed the
reader to develop a form of logic which was not
dictated by the visual (a ‘print-logic’), but by the
contingent and multifaceted forms in which
accounting is intertwined – from the oeconomia of
the College to the accounting for sins for the de?ni-
tion of the self (Quattrone, 2004).
It is di?cult to say if these authors consciously
thought of providing the reader with this experience
through reading their books. Certainly these
authors utilised rhetorical, meditation, and mne-
monic practices that were available to them and to
which some of them (certainly Pietra and Flori)
had been exposed. In fact, the diagrams which Pie-
tra and Browne proposed, in combination with the
analytical method they adopted, were ‘‘open ended
[they were] invitations to elaborate and recompose,
not a prescriptive, ‘objective’ schematic” (Carru-
thers, 1990, p. 256), but a pragmatic instrument
(see also Thomson, 1991) ready to be appropriated.
And thus Pietra’s way can become our way.
Accounting as a working space/time: the importance
of ‘praxis’ beyond functionalism and towards
knowledge commodi?cation
Books to be practiced
What has been described in the previous section
highlights the need for a further re?ection on the
experience of reading, of practicing the book. In this
respect, Camille has highlighted how, for example,
the medieval book was activated constantly [. . .]
by the speaking, sucking mouth, the gesturing,
probing hand, and the opening, closing body.
Reading a text was a charged somatic experience
in which every turn of the page was sensational,
from the feel of the ?esh and hair side of the
parchment on one’s ?ngertips to the lubricious
labial mouthing of the written words with one’s
tongue (1998, p. 38).
He argued that this bodily experience is less evi-
dent with printed and virtual texts, but clearly read-
ing Pietra’s and Flori’s treatises required handling
them in order to make connections amongst text,
images, and numbers, and to allow a full reading
and learning experience. Thus Johns noted:
Reading is a deceptively simple practice. It can
seem so obvious and self-evident an activity that
the idea of its having a history may seem bizarre.
But it is becoming increasingly clear that people
in the past and of other cultures do not read in
anything that might unproblematically be called
P. Quattrone / Accounting, Organizations and Society 34 (2009) 85–118 107
the same way as us. [. . .] The historicity of read-
ing has particularly important implications, how-
ever, for the simple reason that it is through
reading that documents of all kinds are put to
use and thereby produce historical e?ects (1998,
p. 384).
This historicity does not depend on a linear evo-
lution of time, but on its ‘eventual’ nature – a nature
related to a particular event, a particular occasion
for that reading, a particular scope and intentio.
As Johns continued:
Recognition of the ine?able character of [read-
ing] thus needs not to imply that print is a periph-
eral subject for the historian of science. On the
contrary, in the future we shall need to marry
the two. [. . .] The salience of printed books and
papers cannot now simply be exorcised by alleg-
ing the inability of texts to determine their read-
ers’ conclusions; that they were unable to force
concurrence does not mean that such objects
were not interpreted at all. The reading of the
book is no less skilful, and no less local, than
conducting an experiment. To understand the
transformation of science into apparently univer-
sal culture, then, we need to create a history of
reading practices surrounding scienti?c books
as detailed and intricate as the appreciation we
already have on the experimental practices sur-
rounding scienti?c instruments (1998, p. 48).
Thus there is no true meaning of the message out-
side the practice of reading (Johns, 1998), just as
there is no scienti?c truth outside the practice of
the laboratory (Latour, 1987; Latour & Woolgar,
1978). So whereas scripts, inscriptions, traces,
books, and indeed science may appear to be homo-
geneous because of the consensus they have gained
(along with the scienti?c and academic practices
which help to establish them), if one looks at them
as part of a broader network in which their ontol-
ogy is de?ned (ontological politics; Mol, 1999),
30
this is never the case. It is only when the book shows
an ability to attract the reader, to engage – only
when it is performable and this performability from
potential becomes actual – that it can ignite a pro-
cess of objecti?cation in which those methodical,
visual, and mediating elements can play a funda-
mental but neglected role, at least in accounting
(but see Thomson, 1991). It is thanks to ‘practicing’,
and to the diversity and heterogeneity allowed by
the repetition of this activity (Deleuze, 1968; Tarde,
1999) that what was heterogeneous comprised what
then appeared to be homogeneous.
31
It is this engagement which producers of manu-
scripts and, even more, the ?rst printers sought, for
a book which engages is a book which sells; that is
the period when the book became a commodity
(Eisenstein, 1983a). The need to engage the reader
makes the boundary between the book as object with
an appealing visual appearance, and its content
blurred. There is no longer a clear di?erence between
the form through which the book conveys a certain
body of knowledge (be it rhetoric, accounting or
some form of Spiritual Exercises), and the knowl-
edge itself. There is an indissoluble link between
the ‘‘schema, image, word and intellectual contents”
of a book (Vasoli, 1978, p. 21, our translation), and
there cannot be a separation of ‘‘the analysis of [the]
symbolic meanings [of the text] from that of the
material forms by which [texts] are transmitted”
(Chartier, 2007, p. 1). The printing press, which
made books available to a much wider audience in
larger quantities than ever before, created the need
for greater readability. In order to exist, the book
had to engage the reader, thereby opening the way
to the commodi?cation of the book as artefact, in
ways inextricably linked to the commodi?cation of
the knowledge it was supposed to convey.
As Johns noted, what is communicated a?ects
and is a?ected by the way it is communicated, and
also relates to whom this communication is directed
(1998, p. 473). Analogously, keeping the accounts
through written, virtual (or even oral) records
clearly a?ects the users’ practice. It a?ects that ‘lit-
urgy’: its performance makes the user experience
the medium in certain ways which relate to shared
practices concerning the organisation of knowing
(as in the case of the art of memory and rhetoric,
as it seen in Section Making accounting practical:
memory, rhetoric, and the relevance of method
beyond science).
This is even truer for books with a practical con-
tent – books which ask the reader to ‘do things’,
whether it be retreating into a dark space to meditate
on the self, as in the case of the Jesuit Spiritual Exer-
cises (see Barthes, 1971); or accounting for the wealth
30
If one looks at them as an actor-network (Latour, 2005).
31
When this peculiar combination of homogeneity of forms and
heterogeneity of uses occurs, the book becomes what has been
de?ned elsewhere as a heteromogeneous object (Quattrone &
Hopper, 2006).
108 P. Quattrone / Accounting, Organizations and Society 34 (2009) 85–118
of a monastery, a ?rm, or a contemporary multina-
tional. If one wants to understand the features of
accounting knowledge, it becomes crucial to gather
an understanding of the knowledge of accounting
knowing (Quattrone, 2000), i.e. how this knowing
happens and succeeds in organisations and society.
Why does accounting succeed? The performability,
engagement and super?ciality of accounting as
‘‘orthopraxis’’
There are two tables in Pietra’s Indirizzo (Figs. 9
and 10) that contribute to an understanding of why
these books attracted the user and became books to
be practiced. Fig. 9 illustrates the actions that Padre
Cellerario needed to perform in his duty of adminis-
tering the Monastery. The table segments the year in
months (beginning from June, as was the custom for
the Benedictines of that time) and provides an exem-
pli?cation of the operations which the assistant
should perform for each of these months. As Pietra
stated, however, this table:
has to be used only as example, for in each of our
Monasteries it will be mastery to compose this
instruction according to the use of that village,
and in conformity to the qualities and quantities
of its rents and expenses, which will be taken
from the ledger (1586, p. 6).
32
In other words, Don Angelo knew well that his
instructions were too general to be ready practica-
ble, so what he provided was, not surprisingly, a
method, a way of doing things. What is interesting,
however, is that he did so visually, through a well
ordered space on the page of a book. What he did
was to create a performable space, an archetype, a
frame, which could then be ?lled by those who were
going to use the method he was proposing.
Fig. 10 is another example of this type: a matrix
through which the inventory of the Monastery can
be prepared. As with every matrix, this graphical
layout is a pattern of absences and presences (Law
& Singleton, 2005). What is accounted for is de?ned
by the empty top left corner which de?nes the cen-
tres (e.g. the Foresteria, the Infermaria, and so
forth). On the vertical axis are subjects of account-
ability, the Fathers who are accountable for them
(e.g. the Reverendo Padre Abate, Head of the Mon-
astery, the ?rst to be checked). The things for which
they are accountable (e.g. Lettiere di Noci, Paglia-
razzi, and so on) are outlined on the horizontal axis.
Accounting is full of these spaces (and times, such as
the year-end), beginning from the highly visual for-
mat of the way in which entries are made in Jour-
nals and Ledgers (no need to reproduce them
here), which, with their visual prototype, are ready
to be ?lled by accountants. These visual spaces thus
become a ‘‘work place” (Lynch, 1985; see also
Coopmans, 2007 with regard to images), i.e. spaces
which can be performed and practiced. Far from
any representationist remnant and any functionalist
and teleological residue, visual ‘re-presentations’ in
accounting (text-)books are performable spaces/
times, where things are always made present again
and never represented in a conventional manner.
As noted in Section Accounting images and the fab-
rication of practical knowledge: The importance of
the visual and re-presentation, there is nothing to
be represented until this is not made present again
– re-presented – in so far as there is no text until this
is not read (Cavallo & Chartier, 1999, p. 5) and
there is no book unless it is opened and used (Johns,
1998).
This has some profound repercussions for the
way one can conceive of the inscriptions of which
accounting is made. What is interesting here is that
these inscriptions (Latour, 1987), these virtual maps
of the Benedictine Monasteries and Jesuit Colleges,
not only give the Padre Cellerario or the Procurator
of the College the impression of being able to see
and control from a distance the happenings in
remote areas of the orders. They do much more:
they o?er the possibility to reinvent the rationale,
nature, and function of accounting inscriptions
thanks to their performative nature.
Graphical representations (be they referred to a
utility function of an economic theory or a draw-
ing of ring-tailed lemur troops) are always so par-
tial and simpli?ed that they essentially contain
very little; they have little truth in them; for, if
it ever existed, it has been lost in the process of
diagrammatic representation which has sacri?ced
details and context for the sake of clarity. This
is the only way in which they can e?ectively com-
municate and engage the user in a performative
exercise.
If one wants to communicate, as Don Angelo
Pietra well understood, this needs to be done in
ways that are visually engaging and methodological
32
‘‘ha da servire solamente per essempio, essendo che in ciasque-
duno nostro Monastero sara` mestiero di comporre tale istruzione
secondo l’uso di quel paese, e conforme alle qualita, & quantita` delle
rendite, e spese sue, che saranno state tratte da’ Libri Maestri”.
P. Quattrone / Accounting, Organizations and Society 34 (2009) 85–118 109
in nature. It was useless to provide a detailed and
exhaustive representation of all possible actions
which the Padre Cellerario could envisage, for
instance. Much better to stay at the super?cial but
clear, ordered, and visually appealing level of the
example (or of the Essemplare, in Flori’s case),
and o?er a space and time to perform these actions,
making them our own. An attempt which would try
to tell it all would not spread, for it would not be
translatable and thinkable at the ‘eventual’ level of
the practice (Johns, 1998), i.e. it would not engage
the prospective user and/or reader who could see
in that space an opportunity for action. The needed
level of generality is the synonym of and the condi-
tion for super?ciality.
So what is left for the reader of these graphical
representations is to reconstruct the space within
them, and allows us to link photos to maps or
drawings to graphs and to produce stories out
of pictures. Paradoxically, for popular readers
at least, the work we must do to put all of those
pictures together is what makes the story they tell
seem so powerful (Myers, 1990, p. 262).
And this is how these representations have any
meaning at all.
33
Thus it seems that inscriptions of
all kinds are also able to be mobile because they
are super?cial, because they represent a ‘‘world in
its absence” (Latour, 1987); and thus this absence,
this empty space, is ready from appropriation by
the user, be the user: a human being or a non-
human cameral or information technology.
Accounting, organisations and society: from
orthodoxy to orthopraxis
Grafton and Jardine noted the profound
implications of the pedagogy of Ramist graphical
representations for what counted as knowledge in
societies:
Fig. 9. Forma della Instruttione annuale molto al proposito per lo Padre Celleraro (The form of the annual instruction very [useful] to the
aim of the Padre Cellelario). Source: From Gale. The Making of the Modern World, 1E. Ó 2008 Gale, a part of Cengage Learning, Inc.
Reproduced by permission. www.cengage.com/permissions ; .
33
I am borrowing the words of one of the anonymous referees
in this passage.
110 P. Quattrone / Accounting, Organizations and Society 34 (2009) 85–118
What was there about Ramus’ approach that
so threatened established teachers that they
dismissed it as [. . .] ‘seditiously disturbing’?
[. . .] the threat was institutional: Ramus delib-
erately discarded the di?culty and rigorous of
scholastic schooling and thereby attracted
those who regarded education as a means to
social position rather than as a preparation
Fig. 10. The inventory space in Pietra’s Indirizzo (1586, cap. 9).
P. Quattrone / Accounting, Organizations and Society 34 (2009) 85–118 111
for life of scholarship (the theological debate).
In so doing, he explicitly (though not necessar-
ily deliberately) achieved the ?nal secularisa-
tion of humanist teaching – the transition
from ‘humanism’ to ‘humanities’ (1986, p.
168).
And they continued: ‘‘[Ramism] opened the pros-
pect that the purpose of education was to purvey
information and skills, not to be morally improv-
ing” (1986, p. 168).
Whether or not humanism was the owner of
this privileged attitude towards information and
skills is not within the scope of this paper (and
indeed it seems that various notions of ‘practical’
could equally apply to medieval cultures). Rather,
it is of interest that this ‘super?cialization’ of edu-
cation implies that the meaning is not contained in
the text but in the practice of it. As Carruthers
noted, drawing on Paul Gehl, religious truth can
be seen to be achieved in two ways: through
orthodoxy and orthopraxis. The orthodox believers
seek
to reproduce the experience of learning from the
teacher, whose teaching lives in the text, verbal
tradition or creeds. An orthopractical adept, by
contrast, seeks to achieve an immanent experi-
ence of the divine equivalent to that of the foun-
der, usually by following a devotional practice
presumed to be similar (quoted in Carruthers,
1998, p. 1).
Thus, for example, ‘‘nobody in 1660s Europe
built an air-pump successfully by relying solely on
Boyle’s textual description of the engine” (Johns,
1998, p. 44), for this always required the active par-
ticipation of the reader (along with other actants) in
a broader network of experiences.
Thus the secularisation of knowledge to which
Grafton and Jardine (1986) referred entails a rela-
tionship with some shared practices (which de?ne
an organisation and a society), in order for this
knowledge to exist and acquire meaning (see Myers’
quote). This brings us back to a new form of religi-
osity, of liturgy, in which meaning is de?ned
through the ful?llment of some type of devotional
practice. Accounting inscriptions (in budgets, activ-
ity based costing systems, balanced scorecards, and
the like) mean little if not enacted through speci?c
orthopraxis which, in the context of this paper and
early modern treatises, was related to the art of
memory and rhetoric.
We are back to a kind of medieval worship of
numbers as ?gures, of devote images which need to
be litturgically experienced. In so far as the medieval
monastic practice of meditating images leads to a
theoria, i.e. an illuminating and direct vision of
God (Carruthers, 1998, p. 172), in accounting one
witnesses the equivalent mystical belief in numbers
as ?gures which, for their simplicity and apparent
objectivity, are supposed to provide access to a priv-
ileged business truth and utility (and this seems to
be increasingly the case in contemporary times).
Accounting, ?nance, and economics all produce
various theories, various theorias. They re-present
and communicate a sort of renewed alliance
between education and morality, where what is just
is only what is ‘useful’, as referred to in the beautiful
(but empty) aesthetics of their formulas, the etymol-
ogy of which, not surprisingly, shows a clear rela-
tionship to a visual and schematic understanding
of the world (from Latin forma, form; a term used
in medieval classroom teaching to identify schema
to aid the memory of students; Carruthers, 1990,
p. 72). The di?erence is that these theories do not
emerge and are not believed to emerge in the context
of a religious liturgy, but in the context of scienti?c
and business praxis; whereas they share with liturgy
many of those religious features which early medie-
val orthopraxis presented.
It is the books’ ability of making others believe
that the content of the text can be easily grasped
which makes the text and the book an object. It
becomes an object that people can refer to, describe,
and criticise. And this despite the fact that its content
may be absolutely evanescent, while the form
appears to be clear (the reader may think of a con-
temporary accounting technique such as Activity
Based Costing or Balanced Scorecard, to which
many refer but few can agree on what they are). Par-
adoxically, accounting is performable not only
because it forces the user along certain directives,
as a disciplinary gaze would imply, but also because
it leaves the user free to enact that space which is
provided by the topology of the ordered method
(think of the Balanced Scorecard in which the core
image is constant, while the content of the four boxes
and of the central circle always di?er, for they relate
to the eventual enactment of this abstract method of
performance measurement). As De Certeau noticed
(1984, pp. 29?), the user seems always to have local
tactics to react to dominating ordering strategies,
which are supposed to force human beings into
112 P. Quattrone / Accounting, Organizations and Society 34 (2009) 85–118
patterns of behaviour. What seems interesting in
accounting terms is that this possibility for resistance
and appropriation is built into the practice itself.
What some books (and not others), some
accounting techniques (and not others) manage to
do is to ignite a process of reference to a text, an
inscription, a visual image, an object, which o?ers
the reader the possibility of beginning to practice
it. It is the ignition of this process of making refer-
ence which, if maintained and repeated, makes
accounting happen and thus succeed. This is why
accounting needs always to be conceived of as a
continuous form, i.e. accounting.
As I have noted elsewhere, hierarchies and
accounting systems appear, at a super?cial level,
as the result of homogeneous rationales and uses,
and thus seem homogeneous prescriptions easily
operationable. They seem to be well ordered traces
left on white sheets of paper (Quattrone, 2004).
However, this apparent homogeneity is, in fact,
empty (for these traces are representative of an
absence, of nothing), and thus ready to attract a
process of (always partially) ?lling this emptiness.
Conclusions and implications for accounting research
In opening his book on Orality and Literacy, Ong
a?rmed:
Diachronic study of orality and literacy and of the
various stages in the evolution from on to the
other sets up a frame of reference in which it is
possible to understand better not only pristine
oral culture and subsequent writing culture, but
also the print culture that brings writing to a
new peak and the electronic culture which builds
on both writing and print. In this diachronic
framework, past and present, Homer and televi-
sion, can illuminate one another (1982, p. 2).
In a sense, this paper has adopted a similar dia-
chronic strategy. It has looked at two early account-
ing treatises (Flori, 1636; Pietra, 1586) to provide a
historically grounded understanding of how they
appealed to the reader to make accounting practical
and thus succeed. The paper has addressed this mat-
ter by looking at four interrelated areas (see Fig. 1):
issues of analytical method and the relationships
between early modern accounting and the art of
memory and rhetoric; (2) the role that visual inscrip-
tions play in making accounting practical, by
o?ering clear schematic forms of ordering and orga-
nisation of thought; (3) the role of the medium, in
the speci?c case of this paper, the book, in the fab-
rication and communication of accounting knowl-
edge; and (4) how the enactment of this
knowledge always requires an orthopraxis, i.e. how
inscriptions always relate to the ways in which the
relationship between texts and users happen
through the ful?llment of practices allowing the cre-
ation and appropriation of what counts as account-
ing. The analysis of these accounting texts helps us
to conceive of accounting as a practice which suc-
ceeds not only because it forces the users within pre-
scriptive guidelines, but also because it aids the user
to develop a calculative ability which goes beyond
simple arithmetic to extend and comprise the possi-
bility of organising knowledge in topical ways,
thanks to visualising and imagination practices.
These texts engage the reader, for they appear to
provide readymade solutions to administrative
problems, while merely creating a space and a time
for practising accounting and making it happen: i.e.
succeeding. Accounting is seen to happen when
practiced, even as books become books when they
are read. Thus for accounting to exist, it needs to
attract and generate diversity; the more it attracts
and generates heterogeneity, the more it is seen as
a homogeneous practice.
In making these points, this paper has drawn
upon historiographies which have sought to high-
light similarities (rather than di?erences) among
oral, written, and printed cultures (see, for instance,
Carruthers, 1998; Fox and Woolfs, 2001; McKenzie,
1990). These approaches show how various forms of
communication intertwine and make clear-cut sepa-
rations between medium and message di?cult. How
accounting becomes a successful practice is related
to where accounting happens. A?rming that there
are continuities in the ways in which knowledge is
fabricated and communicated makes the arguments
of this paper susceptible to de-contextualisation and
generalisation, and can hopefully o?er insights for
further investigation in the four areas (method,
visual, medium, orthopraxis) and the two directives
(how and where), informing Fig. 1.
In particular, the paper has sought to demon-
strate how accounting texts can be explored for their
pictorial form rather than their textual and represen-
tational content. Studies on method, rhetoric, and
the art of memory have highlighted the role of
images in the organisation of thinking and knowl-
edge. This is a neglected area of inquiry in account-
ing studies, in which the emphasis is often placed on
content-based rather than visual knowledge. The
P. Quattrone / Accounting, Organizations and Society 34 (2009) 85–118 113
study of Pietra’s Indirizzo and of Flori’s Trattato has
illustrated that accounts and the pictorial ‘re-presen-
tations’ that they produce need to be examined, not
exclusively for their representational power, but for
their visual and classi?catory power, for their ability
to engage and mobilise. As Fabbri (1998) noted,
inscriptions are semiotic acts and e?ects of sense
and engagement (see also Jones, Mclean, & Quatt-
rone, 2004). This emphasis o?ers a new vista on
how accounting can be perceived for its semiotic
power in organising and de?ning what counts as
knowledge and calls for an organisational semiotics
which, for instance, views numbers as ?gures (Pietra,
1586; see now also Vollmer, 2007).
The paper has also sought to highlight the impor-
tance of where these signs are recorded – where this
‘imagination’ happens (i.e. in a book or in a virtual
ledger). How the nature and role of accounting dif-
fers, depending on the medium of communication
utilised in recording entries, is still unexplored terri-
tory. And although it is understood that relation-
ships between management controls and
information technologies a?ect what counts as con-
trol (e.g. Quattrone & Hopper, 2005), little is known
about those forms of aural accountability which
shape the way in which organisations work, possibly
even more than formal systems of accountability do.
This paper has examined a speci?c mode of commu-
nication represented by 16th-century accounting
textbooks; however, there is no reason why aural
forms of accounting and accountability should not
be ‘accounted for’. Given that social interaction is
still largely aural,
34
this seems to be a fruitful area
of study in which issues of trust and the formation
of societal links in communities intertwine with oral,
written, and printed forms of business communica-
tion. If various forms of culture still co-exist in the
making of what counts as knowledge, it is striking
that accounting studies, while examining accounting
in various contexts, have concentrated mainly on
written signs.
35
Furthermore, the empirical material explored in
this paper – early accounting textbooks – constitutes
an appealing case, for it is inserted in a process of
rationalisation of practices and societies which hap-
pened in early modernity and spanned the most dis-
parate areas of everyday life, from the military to
cooking (see De Certeau, 1984). However, early
accounting textbooks may represent the most fasci-
nating case of all, given the centrality of administra-
tion techniques for the functioning of our
contemporary organisations and societies.
36
If the
notion of society comes from Latin socius, i.e. com-
panion, ally (see Latour, 2005), then understanding
how ties between these soci are made and main-
tained is a way of understanding how ‘socie-ties’
are negotiated and mediated. How accounting and
an accounting forma mentis has contributed and
continues to contribute to the de?nition of the ‘civic
being’, shaping morality and what counts as just, is
certainly an area deserving of further enquiry. How
mechanisms of societal accountability intertwine
with issues of organising the minutiae of our daily
life is a matter which needs still to be understood.
Finally, the focus on accounting as orthopraxis –
a type of apprenticeship which requires imitation
but allows di?erence and innovation – is also a mat-
ter deserving of further inquiry. There is scope for
investigating that empty space between the text
and the practice and for understanding how this
gap is ?lled through the ful?llment of various busi-
ness rituals which range from meetings to decide
whether or not to implement a new management
accounting practice on the one hand, to the extenu-
ating negotiations over the preparation of annual
budgets on the other. What I have sought to do in
this paper, through the constant reference to mem-
ory, rhetoric, and meditation practices, is to high-
light how the understanding of what is taken for
granted can be sought in areas and times which
are not necessarily cognate to the disciplinary area
of study.
In this sense, there is a great deal which can be
gained by the study of that relatively new branch
of history known as book history. If the meaning
of books is made in networks of relationships, then
the distribution of accounting ‘authors’ (be they
accountants, the standard setter, or the author of
an accounting manual), their authorship and their
34
In some cases this communication needs to be aural. This is
the case, for example, of some criminal organisations, where
organisational actions and organisings must not leave any visible
trace and thus accounting accountability have to rely on non
written ‘inscriptions’.
35
Studies in the behavioural accounting tradition have looked
at aspects other than semiotic to concentrate on various forms of
social interactions. The raising literature on trust and interogan-
isational relationships (e.g. Ditillo, 2004; Free, in press) is an
example of other areas where the nature of accounting and
accountability is mediated and resolved.
36
I am grateful to one of the anonymous referee for highlighting
this point.
114 P. Quattrone / Accounting, Organizations and Society 34 (2009) 85–118
authority is also di?used across a network. This
matter must be disentangled, for the knots and
boundaries of this web are all to be discovered.
Book history is the ‘‘end and a beginning” (Finkel-
stein & McCleery, 2005, p. 26). This statement has
been taken seriously in this paper, for whereas the
history of accounting inscriptions is long, its study
as a practical method, as a medium of communica-
tion, as a visual imagination, and as orthopraxis is
still in its infancy. Accounting books are nowadays,
to a signi?cant extent, virtual. They are kept
through various forms of information technologies.
What book history can teach us and what this paper
has sought to explore is that the present use of
accounting numbers shares with past uses many fea-
tures. Accounting scholars and practitioners too
easily forget the meditation, memory and rhetorical
practices which surrounded the genesis of account-
ing as we know it nowadays. This paper has sought
to remind those who believe that accounting and
?nance are neutral tools in managing ?nancial
transactions that these still present too often forgot-
ten mystical features which lead us to believe in the
information these practice produce. There is noth-
ing necessarily wrong with these beliefs if one takes
them for what they are. The risk is though that these
beliefs in accounting ?gures (and, possibly to a
greater extent, in ?nance models and modelling)
become a new form of mystical religion, the super?-
ciality of which makes it the most fundamentalist in
kind.
For those who think that time is a scarce resource
that should not be wasted on accounting history,
37
this paper closes with the words used by Adrian
Johns at the end of his book, The Nature of the Book
(1998, p. 638): ‘‘we can address major current issues
of communication, and perhaps even explain them,
by using the historian’s craft. [This] is, I think, an
optimistic conclusion”. A conclusion which should
inspire accounting scholars – at least those who
believe that historical works (even in accounting)
are useful for understanding who we are, and in
what organisations and society we currently live.
Acknowledgement
Historical works always require the help of col-
leagues and friends in various disciplinary areas. I
was fortunate enough to have the help of many. I
wish to thank Lina Bolzoni, Mishtooni Bose, Mario
Biagioli, Mary Carruthers, Mordechai Fengold,
Clarence Gallagher, Manfred Hinz, Keith Hoskin,
Howard Hotson, Frank Kennedy S.J., John O’Mal-
ley S.J., Cristina Neagu, George Pattison, and Peter
Sharratt for their invaluable support in exploring
the links between notions of method, rhetoric, the
visual, medieval culture and early modern Catholi-
cism. My thanks go also to Federico Barnabe`,
Catelijna Coopmans, Claire Dambrin, Sonja Gall-
hofer, Anthony Hopwood, Yannick Lemarchand,
John Mayer, Christine McLean, Christopher Na-
pier, Pasquale Ruggiero, Tomo Suzuki, Graeme
Thompson, Marc Ventresca and the participants
to the presentations I gave at the European
Accounting Association, at the Interdisciplinary
Perspectives on Accounting conference in Cardi?,
and at Kingston University for various suggestions
and advice on the development of this paper. My
sincere thanks also go to the two AOS anonymous
referees who have provided invaluable insights.
Some of their comments have left me with a new vis-
ta on other disciplines, approaches, and issues, and
have helped me to view accounting in a di?erent
light. The usual disclaimers apply.
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118 P. Quattrone / Accounting, Organizations and Society 34 (2009) 85–118
doc_681628913.pdf
The aim of this paper is to explore the conditions which allow the emergence of accounting as a performable technique
that can spread successfully across economies and societies. Drawing on insights offered by studies on the art of memory,
Actor-Network Theory, and that broader branch of history known as the history of the book, it is argued that the emergence
and spread of accounting can be understood by studying the relationships among four interrelated aspects: the nature
of accounting as a method of classification for the organisation of thinking and knowledge; its reliance on images and
its visual impact; its ‘orthopraxis’ nature, which offers a workable space and time; and the relationships between accounting
and the medium through in which it materialises.
Books to be practiced:
Memory, the power of the visual, and the success of accounting
Paolo Quattrone
*
Sa?¨d Business School and Christ Church, University of Oxford, Park End Street, OX1 1HP Oxford, UK
Abstract
The aim of this paper is to explore the conditions which allow the emergence of accounting as a performable technique
that can spread successfully across economies and societies. Drawing on insights o?ered by studies on the art of memory,
Actor-Network Theory, and that broader branch of history known as the history of the book, it is argued that the emer-
gence and spread of accounting can be understood by studying the relationships among four interrelated aspects: the nat-
ure of accounting as a method of classi?cation for the organisation of thinking and knowledge; its reliance on images and
its visual impact; its ‘orthopraxis’ nature, which o?ers a workable space and time; and the relationships between account-
ing and the medium through in which it materialises. The combination of these four features explains how it is that
accounting is a practice which is homogeneous enough to be recognised as autonomous and heterogeneous enough to
attract diversity and create di?erence. I was motivated to study these issues after examining two early accounting treatises:
the Indirizzo degli Economi, by the Benedictine, Pietra (1586) [Pietra, A. (1586). Indirizzo degli economi o sia ordinatissima
istruttione da regolamente formare qualunque scrittura in un libro doppio. Aggiuntovi l’essemplare di un Libro nobile co ‘l suo
Giornale ad uso della Congregatione Cassinese dell’Ordine in San Benedetto. Mantova: Francesco Osanna]; and the Trattato
del libro doppio domestico col suo essemplare, by the Jesuit, Flori (1636), [Flori, L. (1636). Trattato del modo di tenere il libro
doppio domestico col suo essemplare composto dal P. Lodovico Flori della Compagnia di Gesu` per uso delle case e dei collegi
della medesima Compagnia nel Regno di Sicilia, in Palermo, per Decio Cirillo]. Along with studies examining the emergence
of modern management as a result of an economic need for rationalisation, the paper o?ers material for re?ecting on a
concomitant rationale which views innovations in the method of organisation, visual presentation, medium of communi-
cation, and praxis, as the mayor forces in the di?usion of accounting in both historical and contemporary settings.
Ó 2008 Elsevier Ltd. All rights reserved.
Introduction
The theoretical concerns of this paper
In response to Hopwood’s call to study the
behavioural and social aspects of accounting
(1978), a considerable number of works has been
swiftly brought to bear to investigate accounting
in action. These works have been concerned with
how accounting systems do and do not
function, with the factors that shape the form
that they take and the in?uence which they have,
with the circumstances which promote or con-
strain the e?ectiveness of the accounting func-
tion, and even with the bases for designing
0361-3682/$ - see front matter Ó 2008 Elsevier Ltd. All rights reserved.
doi:10.1016/j.aos.2008.03.001
*
Fax: +44 (0) 1865 288485.
E-mail address: [email protected]
Available online at www.sciencedirect.com
Accounting, Organizations and Society 34 (2009) 85–118
www.elsevier.com/locate/aos
alternative forms of accounting (Hopwood, 1978,
p. 93).
Since this call, our understanding of the nature
and roles of accounting in organisations and society
has moved from economic-driven explanations that
view accounting as a tool for administering
resources e?ciently (Chandler & Daems, 1979)
and an aid to rational decision making (Boyns &
Edwards, 1996, 1997), towards, for example, inter-
pretations which theorise about accounting as a dis-
ciplinary practice (Hoskin & Macve, 1986, 1988,
2000) or an instrument for enacting various forms
of governmentality (e.g. Miller & O’Leary, 1987)
and implementing political economies (Suzuki,
2003). Analogously, the di?usion of accounting
has been explained as the result of various and
sometimes opposing pressures such as those exerted
by changes in the production environment (e.g.
Johnson & Kaplan, 1987) or in the institutional set-
ting related to state a?airs (Carmona, Ezzamel, &
Gutie´rrez, 1997, 1998). The literature has also high-
lighted the rhetorical and persuasive power of
accounting (see Arrington & Schweiker, 1992;
Nahapiet, 1988) and how this has a major role in
the success and di?usion of contemporary account-
ing practices (e.g. Nørreklit, 2003; Young, 2003).
The range of available interpretations is now so vast
and variegated that as early as 1993, Miller and
Napier rightly a?rmed: ‘‘there is no essence to
accounting, and no invariant object to which the
name ‘accounting’ can be attached” (1993, p. 631).
The very name of accounting, being simulta-
neously a substantive and a verb in the progressive
form, captures the multiple and performative nature
of this centenary practice perfectly; and this attri-
bute seems to be the very reason for the pervasive-
ness of accounting in organisations and society
(see, for instance, the Jesuit case in Quattrone,
2004). These features resemble and are in line with
a characteristic of auditing (Power, 1997), global
management practices (Czarniawska & Sevo´ n,
2005), rankings and systems of extra legal gover-
nance (Djelic & Sahlin-Andersen, 2006; Wedlin &
Hedmo, 2008), and information technologies
(Quattrone & Hopper, 2006), for example. Account-
ing is characterised by the multiple natures and pur-
poses which it ful?lls, along with a sameness which
makes one perceive it as having a speci?c nature and
speci?c purposes. Theorising about the interplay
between these two characteristics poses a great chal-
lenge to accounting academics and other social sci-
entists (see Thrift, 2004).
1
The proliferation of
interpretations which have followed Hopwood’s
1978 appeal calls for a theoretical reconciliation
between the presence of certain features which make
accounting appear to have a speci?c nature and the
absence of any features which Miller and Napier’s
pertinent statement implies.
Whereas it is clear that all global ideas are mal-
leable (Czarniawska & Sevo´ n, 2005) and have the
ability to intersect di?erent social worlds (e.g. Star
& Griesemer, 1989), it is less clear how some of
these ideas are able to do so and be ‘practiced’,
yet others are not.
2
The question then concerns
how it is that these techniques become performable,
i.e. move from the abstract and absent status of an
idea to the concrete presence of a widely spread
managerial practice. These are the theoretical issues
that are tackled in this paper.
Some of the research on accounting in action has
addressed such matters by looking at accounting as
a ‘‘calculative practice” (Miller, 2001), which relies
upon various types of written records (see Hoskin
& Macve, 1986, 1988; Miller & O’Leary, 1990,
respectively).
3
Recent years have seen the prolifera-
tion of studies presenting this two-fold focus on the
practical nature of accounting (e.g. Miller &
O’Leary, 1990) and on its reliance upon various
forms of inscriptions (e.g. Latour, 1987, 2005; Pres-
ton, 2006; Robson, 1992). On the one hand, the
‘‘practice turn” (Schatzki, Knorr Cetina, & von Sav-
igny, 2001) in accounting studies has been recently
revitalised, thanks to the works of Ahrens and
Chapman (2007) and Ahrens and Mollona (2007).
This perspective augments our understanding of
the interplay between the micro-organisational
1
See, for instance, the di?culties experienced by Law (2000),
and Ahrens and Mollona (2007), de Laet and Mol (2002) and
Mol (1999), in theorising ‘‘strange objects” such as diseases and
water pumps (a review of the literature in relation to these
de?nitional problems is o?ered in Dugdale, 1999; Jones &
Dugdale, 2002; Law & Singleton, 2005). It has also been noted in
relation to certain information technologies, that these objects
can be labelled ‘heteromogeneous’ (Quattrone & Hopper, 2006),
for they are characterised by an homogeneity acquired through
the attraction of the heterogeneity of the other actors, which
therefore contributes to de?ning the ?uid nature and purpose of
these globally spread information technologies.
2
I am grateful to one of the referees for making me re?ect upon
this point.
3
In this sense, the semiotic force of accounting is increasingly
becoming a matter of concern in the literature. See also the recent
call for papers in Accounting Auditing and Accountability Journal
(2007).
86 P. Quattrone / Accounting, Organizations and Society 34 (2009) 85–118
level, constituted by local accounting practices; and
the macro-trends which characterise society as a
whole (Lounsbury, 2007). It reinforces the message
that an understanding of what accounting is and
does cannot be detached from the practices which
generate it (Hopwood, 1983). On the other hand,
the interest in inscriptions has brought to the fore
the role played by various types of signs in con-
structing boundaries among organisations, the envi-
ronment, and the economies (Hines, 1988;
Llewellyn, 1994; Suzuki, 2003), enacting and de?n-
ing the spatio-temporal distance between centres
and peripheries of large and dispersed organisations
(Quattrone, 2004; Quattrone & Hopper, 2005), and
making abstract strategies and slogans concrete
(Hansen & Mouritsen, 1999). Both perspectives
show how accounting is never merely ‘local’ or
merely ‘global’ but intertwined with various codes
and detailed procedures which link everyday life in
organisations to shared rules of conduct de?ning a
community and a society in ways still to be explored
(see Bolzoni, 1995; De Certeau, 1984). This paper is
inserted within these streams of studies on practices
and inscriptions.
With respect to the notion of practice, despite the
fact that accounting comprises records, the etymol-
ogy of this word (from the Latin recordor, i.e. to
remember) has not directed scholarly attention
towards the study of the art of memory: a speci?c
set of practices which, like accounting, has a very long
history. As Carruthers (1990, 1998) noted, the art of
memory concerns not only mnemonic techniques
aimed at storing and retrieving old reminiscences. It
has evolved from antiquity to early modernity
through medieval cultures as a complex set of prac-
tices for the organisation of our thinking. It is com-
posed of a series of precise, albeit varied,
procedures which help to identify the ways in which
knowledge is de?ned, classi?ed, organised, and then
eventually translated into knowledge artefacts such
as manuscripts and books (Bolzoni, 1995; Carru-
thers, 1998) – some of the same books of which
accounting makes great use. The art of memory com-
prises a set of techniques (and even ‘machines’: Bolz-
oni, 1995) in which the ‘‘imitation of the old is a stage
in the production of something new” (ibidem, p. xvi):
a newunderstanding, not limited to the simple repro-
duction of past mental images, but entailing their
construction in the present through a web of tech-
niques, practices, and artefacts (Bolzoni, 2002). Like
accounting (see Hines, 1988), the art of memory is not
a neutral technique which stores and represents facts;
it allows the interplay between sameness and diver-
sity (the very problem this paper addresses), through
the performative acts of which it is made (see, for
instance, Carruthers, 1998; on the relationship
between memory, meditation, andliturgy). The refer-
ence to the art of memory also helps us to focus on
other neglected, albeit important issues useful in the
understanding of the emergence and spread of
accounting practices. As this paper argues, these
issues refer to the role played in the organising of
our thinking by analytical methods, images, graphi-
cal, and visual representations (produced either in
the mind or through writing in manuscripts and
printed books). How accounting recording is inter-
twined with remembering seems to be a fruitful,
although not yet charted territory of exploration.
It is equally surprising that with a few notable
exceptions (Gallhofer & Haslam, 1996; Hoskin &
Macve, 1986; Tebeaux, 2000; Thomson, 1991,
1998), little attention has been granted to the med-
ium through which accounting information is pro-
duced, constructed, stored, retrieved and
performed (using various terminologies, depending
on the epistemological stand chosen). Accounting
is practiced in material books, and increasingly in
virtual books, and accounting is apprehended
through various types of textbooks and treatises;
thus the role of the medium of communication in
the spread of accounting across organisations and
society is another matter deserving of further inves-
tigation. Recent studies in ‘book history’ (see Fin-
kelstein & McCleery, 2002, 2005 for a review) can
be useful in understanding such issues. With the
irruption of the ‘‘sociology of the text” (McKenzie,
1984) in bibliographical studies, greater attention
has been paid to those external and contextual con-
ditions that permitted the physical production of the
book. From this perspective, meanings are not
inherent in the text ‘‘but are constructed by succes-
sive interpretative acts by those who write, design,
and print books, and by those who buy and read
them” (McKenzie, 1986, p. 268 quoted in Finkel-
stein & McCleery, 2005, p. 10). What these studies
have kept of the original concerns of bibliography is
the very recognition that a book is a result of a col-
laborative, albeit for bibliographers a corrupting,
process; and a detailed system for describing
books on the basis of their production attributes
[. . .], drawing attention to the material object
rather than its content (Finkelstein & McCleery,
2002, p. 2).
P. Quattrone / Accounting, Organizations and Society 34 (2009) 85–118 87
This shift may appear trivial, but it is of para-
mount importance for the aims of this paper, for,
as noted by Johns, a ‘‘reappraisal of the print in
the making can contribute to our historical under-
standing of the conditions of knowledge itself”
(1998, p. 6). Studying the fabrication of the book
and the way in which signs are organised or ‘ima-
gin-ed’ (created as visual pictures on the plane page
of a manuscript, of a printed book, and/or in our
minds) is a step towards understanding the fabrica-
tion of knowledge and the organisation of society,
therefore (Latour, 1999, 2005).
The structure of the paper and the material inspiring
the theorising in this paper
I was prompted to explore these theoretical issues
by the features of two early accounting treatises: the
Indirizzo degli Economi, by the Benedictine Angelo
Pietra (1586), and the Trattato del libro doppio
domestico col suo essemplare, by the Jesuit Lodovico
Flori (1636). These two treatises were not chosen by
chance; the rationale for their choice in relation to
this work’s theoretical concern is what underpins
the structure of this paper.
First, as is argued in the Section ‘Making
accounting practical: memory, rhetoric, and the rel-
evance of method beyond science’, the choice of Pie-
tra’s and Flori’s books is linked to the vast debate
on issues of method which occurred around the
16th century (see, for instance, Grafton & Jardine,
1986; Oldrini, 1997; Ong, 1958; Vasoli, 1968). This
period immediately follows the convergence of
‘medieval’ concerns with memory and ‘modern’
issues of method, which become inextricably linked.
As noted by Bolzoni:
In the mid-1500s method becomes one of the new
aspects of the art of memory. Great faith is
placed in the possibility of formulating a method
that will rigorously regulate both knowledge and
the ways of communicating and recalling it
(1995, p. xix).
Whether or not this faith was rewarded is not an
issue for this paper. What is important is the di?u-
sion of analytical thinking through dichotomies that
occurred in the 16th and 17th centuries. The di?u-
sion of Ramism exempli?es this phenomenon (see
Oldrini, 1997; Ong, 1958, 1961a, 1961b), and is a
key point in a process which had begun much earlier
and continues to display its e?ects even today (Bolz-
oni, 1995; Grafton & Jardine, 1986; Murray, 1978).
In a broader sense, the Cinquecento and Seicento
were the centuries which witnessed the ?ourishing
of treatises seeking to discipline the reader of books
in the most diverse matters. The result is greater
attention to pedagogical matters (see Ong, 1958),
which generated the pervasion of analytical thinking
not only in the classrooms of universities, but also in
the emerging realms of scienti?c practices and the
professions (see also Eisenstein, 1983a, 1983b, with
reference to Law; Oldrini, 1997, for a more general
treatment). Books on a metodo, modo or maniera to
deal with the most disparate matters, from military
manuals to cookery books, tried to satisfy that
broader pragmatic humanism which theorised the
possibility of and the pleasure generated by ‘getting
things done’ (Gilbert, 1960). The case of accounting
is at the heart of this movement, and may represent
the most fascinating case of all for the understand-
ing of the history of rational administration prac-
tices which still permeate the current social,
political and economic milieu.
4
Second, as argued in the Section ‘Accounting
images and the fabrication of practical knowledge:
The importance of the visual and re-presentation’,
the selection of these treatises is inspired by the
importance and power of the visual, not only in
relation to written records, manuscripts and printed
texts (see Eisenstein, 2005; Latour, 1986), but also in
relation to the organisation and communication of
our thinking (Carruthers, 1998). As McKenzie
noted (1990), modes of expression which come with
orality, literacy and printing (see, for instance, Fox
& Woolf, 2002; Goody, 1987; Ong, 1982), rather
than being seen as mutually exclusive, can be per-
ceived as mutually constitutive. Imagination,
intended as the act of making images (either in
our minds or on a piece of paper), is crucial to the
pursuit of pragmatic ends, and this focus on the
visual and on imagining is a way of making links
between these three forms of expression and com-
munication, which span the demarcations of con-
ventional periods. This paper, drawing upon and
expanding earlier works in the accounting literature
(notably, Gallhofer & Haslam, 1996; Hoskin &
Macve, 1986; Thomson, 1991, 1998) argues that it
is thanks to this visual power of (physical and vir-
tual) inscriptions and to their analytical organisa-
tion in a virtual space (which, in the case of this
4
I am grateful to one of the anonymous referees for having
drawn my attention to this crucial issue.
88 P. Quattrone / Accounting, Organizations and Society 34 (2009) 85–118
paper, takes the form of early modern accounting
books) that accounting can be practiced and thus
appropriated by the user. It aims to illustrate how
these visual representations o?er a possibility for
performance beyond the persuasive communication
of a given message that these images convey (see for
example, Graves, Flesher, & Jordan, 1996, on the
rhetorical role of images in ?nancial reports). Rhe-
torical devices can be seen not only as persuasive
practices but also as classi?catory and ordering
instruments. In this respect, Bolzoni noted that:
The diagrams, the tables, and the large schemes
in the forms of trees visualise the logical path
to be taken, and hence all of the material is pre-
sented to the eye reordered and reorganised in a
clear, e?ective fashion that is easy to remember
(Bolzoni, 1995, p. xix; emphasis in original).
Given that remembering is never a simple recol-
lection of stored memories (Carruthers, 1990,
1998), the reader of the book always performs an
appropriation of the text (Johns, 1998) which, it is
argued later in the Section ‘Accounting as a working
space/time: the importance of ‘praxis’ beyond func-
tionalism and towards knowledge commodi?cation’
implies a modi?cation (or what Latour, 1987, would
call a translation) of what seems to remain a stable
set of prescriptions into something which is di?erent
but still the same. Beyond their persuading power,
these inscriptions, these signs, can be viewed as
forces, as acts and e?ects of engagement (Fabbri,
1998), which ignite the process of knowledge
fabrication.
Third, as argued in the Section ‘Books as objects
and the importance of the medium: inscriptions and
mobilization beyond a ‘‘print logic”’, the choice of
these treatises relates to the relationship between
accounting and the medium through which, in
which, or as which accounting materialises (see
Gallhofer & Haslam, 1996). Studies on the art of
memory (e.g. Bolzoni, 1995; Carruthers, 1990,
1998) and on book history (e.g. Darnton, 1990;
Eisenstein, 1983a, 1983b; Johns, 1998; McGann,
1991; McKenzie, 1986; see Finkelstein & McCleery,
2002, 2005 for a review) have investigated the rela-
tionship between the materiality of the making of
the book (both in manuscript and in printed forms)
and the de?nition of what counts as knowledge and
science. Accounting books, intended as manuals
written with didactic intents, but also as a collection
of accounting inscriptions in the form of entries in
ledgers and journals, are key but often forgotten
objects. They are often studied for their content
and the message they allegedly intend to convey,
but not as objects which also have an agency, and
a?ect how others relate to them (see Chartier,
1992). Viewing the book as an object implies that
the attention is turned towards inscriptions; their
form; their organisation within the space of a book;
their manufacturing processes; and, in broader
terms, their role as media and mediators – rather
than towards their ability to convey some content
knowledge (see also Lynch & Woolgar, 1990).
Finally, in the Section ‘Accounting images and
the fabrication of practical knowledge: the impor-
tance of the visual and re-presentation’, I argue that
the combination of these three factors (the impor-
tance of accounting as a speci?c method of practic-
ing; the importance gained by a visual organisation
of thinking; and the importance of the medium
through which and in which accounting is con-
structed, communicated and practiced) allows
accounting to become a working space and time
which favours the user’s appropriation of account-
ing. Accounting is thus seen as an orthopraxis: a
type of knowledge which is inextricably linked to
the way in which the space between the text and
the use is ?lled with speci?c forms of practice. It is
the development of speci?c innovations in methods,
visual and imagining power, and media which allow
accounting to provide a space and a time for it to
become objecti?ed and simultaneously appropriated
through practicing. A form of performability,
engagement, and attraction that operates at a super-
?cial level – a level which is necessarily abstracted in
the space of the book and of the imaginary – is sim-
pli?ed and organised in agreement with an analyti-
cal method, and reduced to a dichotomical visual
representation. This need for accounting to engage
the ‘Other’ (be it a human being or another kind
of information and cameral technology) in order
to exist is seen as part of a process which is, in turn,
part of a broader commodi?cation of knowledge;
for this knowledge does not exist without a speci?c
use and enactment (see, for example, the arguments
in Eisenstein, 1983a; Johns, 1998; Ong, 1982).
The structure of the paper follows a linear path,
therefore – one that can be tracked in Fig. 1: from
Method to Orthopraxis passing through the Med-
ium, and the Visual.
This is due exclusively to the structure required
by an academic paper. In fact Fig. 1 is visually
organised to ensure that there is no de?nite starting
or ending point (the reader can move the ?gure
P. Quattrone / Accounting, Organizations and Society 34 (2009) 85–118 89
around and always have a point of departure). It
purposefully resembles Orazio Toscanella’s rhetoric
wheel, a rhetoric machine in which the organisation
of thinking is obtained
by always putting the principal subject in the
middle of the piece of paper and then putting
around him all the principal things that this
man can imagine [. . .]. With this organisation,
you can proceed to an almost in?nite degree
because each word around [the given subject]
you could similarly make a circle by considering
the things that fall upon that word [. . .] and this
great recollection is highly useful in increasing
the amount of material (1560, pp. 54, 56; quoted
in Bolzoni, 1995, p. 68).
5
I propose that the ‘rhetoric wheel’ works in all
directions but is driven by two of the theoretical
directives I have illustrated in this Introduction:
how (through what methods and practices) and
where (in what form and medium) accounting ‘hap-
pens’. This is particularly relevant for the aim of this
paper; for a practice to deserve this name it must be
practiced – it must happen – for through this enact-
ment, it shares the features of sameness and diver-
sity. In Italian, the verb ‘to happen’ is ‘succedere’,
from the Latin ‘succedo’, which is the origin of the
word ‘success’ in English (and ‘successo’, in Italian).
Thus to happen is to succeed, and this is the way in
which the word ‘success’ is to be understood in the
title of this paper and throughout the text.
A ?nal caveat: this paper is clearly historical, for it
draws upon material and literature on medieval cul-
ture, the Cinquecento and the Seicento. In this sense,
it contextualises the 16th and 17th century Treastises
of Pietra and Flori, and analyses practices which
a?ected their production in that historical period,
although they were not necessarily developed by
Flori and Pietra. The paper also often refers to the
etymology of accounting terminology and other
common words, and their use in a speci?c historical
context. As noted by Long, ‘‘[w]ords have histories.
They derive from other words, develop and change
in meaning, come into being and disappear” (2001,
p. 5). However, if one looks at issues of memory
and signs, some of the distinctions with which this
paper deals (the distinctions among oral, written,
and printed culture, for instance), become so blurred
that my arguments are susceptible to generalisation.
The features of visualising and imagination prac-
tices, for instance, cut across conventional historical
boundaries between pre-modernity, modernity, and
post-modernity; and the ?ndings of this paper, as
argued in the conclusions, are de-contextualised in
order to provide a broader understating of the prac-
tice of accounting. This de-contextualisation serves
to outline a research programme relating to the four
areas identi?ed in Fig. 1.
Making accounting practical: memory, rhetoric, and
the relevance of method beyond science
Accounting has always been associated with issues
of ‘method’: historically, in relation to the method of
double entry bookkeeping and, more recently, albeit
less frequently, in relation to issues of scienti?c
research (e.g. Chua, 1986). It has often been associ-
ated with ‘rhetoric’ as well (notably, Thomson,
1991). Aho argued, for instance, that the purpose of
Pacioli’s double entry bookkeeping ‘‘was largely rhe-
torical – that is, to justify an activity about which
there existed in medieval Christian Europe a consid-
erable suspicion: namely, commerce itself” (1985, p.
22; see also Aho, 2005). Analogously, Carruthers
and Espeland viewed accounting as an ‘‘attempt to
convince someone of something” (1991, p. 39), and
gave various examples of this feature, ranging from
accounting’s role in legitimating the medieval
Fig. 1. Why accounting ‘succeeds’: a rhetoric machine.
5
This imitation became purposeful only in the process of
writing this paper, as I have used this Figure for quite some time
without recognising the rhetoric mechanism I was unconsciously
operationalising. In fact, the present Fig. 1 is also the expansion
of one of the items in a similar ?gure I have utilised in another
paper on the understanding of the di?usion of information
technologies (see Quattrone & Hopper, 2001, 2006).
90 P. Quattrone / Accounting, Organizations and Society 34 (2009) 85–118
morality of pro?t to contemporary attempts to con-
vince various audiences that the conduct of business
is just. This emphasis on persuasion has also been
illustratedby Arringtonand Schweiker (1992) in rela-
tion to the research that should count as legitimate
academic research and the knowledge that should
count as practical knowledge.
6
The association of accounting with practices of
memory has been less frequent, however. This sec-
tion establishes this connection, and the following
passage from Flori’s Trattato should help to set
the scene:
for the mind of the human being is often busy
and distracted by many things, it is in great need
of memory, which at any time will suggest it what
is convenient. And because many have a very
weak [memory] unless one needs some thing
which helps remembering. Thus as an aid to the
memory, and in order for one to conceive of
the order and disposition that we address, we will
be presenting the accounts and the rubrics which
we will need for our goal, by preparing a list, as
the one which was prepared by Father Don
Angelo Pietra in chapter 35, describing them
one by one in the best possible way that our Lord
will allow us. Because this is how one helps mem-
ory to suggest to the mind those things which we
will need (Flori, 1636, p. 47, emphasis added).
7
Flori’s reference to memoria (memory) would
pass unnoticed if it were not accompanied by other
words such as dispositione (disposition), ordine
(order), and mente (mind). Flori’s text, like Pietra’s,
is full of terms which recall mnemonic and rhetorical
practices in use since antiquity. References to these
practices can be noticed in the title of both treatises:
Pietra’s Indirizzo is an ordinatissima instructione (a
most ordered instruction), recalling the second
canon of classical rhetoric: ordinatio and dispositio.
Flori’s Trattato is about the modo (method) of keep-
ing the double entry ledger. Both treatises are fol-
lowed by an essemplare (detailed exempli?cation),
which recalls the exempla that Ramus’ Dialectica
posited at the end of a methodical process which
organises knowledge in a decrescendo from the most
general principle down to the most speci?c cases,
and ?nally down to speci?c examples of general
cases (see Oldrini, 1997, p. 42). There is too much
evidence in the quoted passage and in other parts
of the Trattato for not searching out some relation-
ships amongst accounting, the arts of memory, rhet-
oric, and the raising of a discourse of method which
culminates with Descartes’ Discours de la Methode in
1637, passing through Ramus, Sturm, Agricola, and
the entire Middle Ages.
Memory and early modern accounting
In their analyses of memory practices extending
from early medieval times to early modernity, Car-
ruthers (1990, 1998) and Bolzoni (1995) noted that
memory was not concerned solely with the storage
and retrieval of reminiscences in some dark space
of our minds:
the goal of rhetorical mnemotechnical craft was
not to give students a prodigious memory for
all the information they might be asked to repeat
in the examination, but to give an orator the
means of wherewithal to invent his material, both
beforehand and – crucially – on the spot. Memo-
ria is most usefully thought of as a compositional
art. The arts of memory are amongst the arts of
thinking, especially involved with fostering the
qualities we now revere as ‘‘imagination” and
‘‘creativity” (1998, p. 9).
The art of memory was a way of organising
knowledge according to some detailed practices: it
was The Craft of Thought (Carruthers, 1998).
Regarding the working of these practices, Bolzoni
also noted:
These techniques [. . .] use three essential compo-
nents: places (loci), order, and images (imagines
agentes). The idea is to establish an ordered route
of places in the mind. To each is assigned through
6
Accounting is clearly involved with persuasion (of all sorts!).
However, the focus of this paper is on the way accounting is
practiced and thus, through performance, acquires a multifaceted
nature and still maintains a certain degree of sameness. If one
were required to limit the nature and function of accounting to
persuasion, one would grant accounting a given (or socially
constructed) speci?c function.
7
‘‘Ma´ perche la mente dell’huomo sta` souente occupata, e
distratta in molte cose, ha` gran bisogno della memoria, che ad
ogni tempo le suggerisca quello, che conuiene; et essendo ancor
questa in molti assai debole, e ?acca, se non ha` qualche suegliatoio;
Percio` per aiuto della memoria, e accio` cche meglio si concepisca
nella mente l’ordine, e dispositione, della quale trattiamo;
andaremo rappresentando quali siano i Conti, e Rubriche che ci
hanno a servire, e tanto piu` a nostro proposito, facendone anco vna
lista, come quella che fa il detto P.D. Angelo nel cap. 35.
dichiarandoli poi ad vu per vno al meglio che N.S. si degnara`
concederci. Perche cosi si aiuta la memoria a` suggerire alla mente
sempre, che occorrera` quelle cose, che saranno piu` opportune al
nostro bisogno”. All translations from Italian texts are mine,
unless otherwise stated.
P. Quattrone / Accounting, Organizations and Society 34 (2009) 85–118 91
an interplay of associations an image related to
the thing to be remembered. Whenever necessary,
a practitioner of this art retraces the places of his
memory and ?nds the images that will reactivate
the interplay of associations (1995, p. xvi-ii).
What is relevant to the aim of this paper is mem-
ory’s emphasis on the role of the sign, of a record
(be this written, spoken, or printed text) in knowl-
edge fabrication and de?nition (Latour, 2005).
Memory is about ‘‘what is no longer present” (Car-
ruthers, 1990), and thus needs to be made present
again – needs to be re-presented. These studies on
the art of memory teach us that in medieval terms
‘‘‘[r]epresentation’ [. . .] was understood not in an
objective or reproductive sense as often as in a tem-
poral one; signs make something present to the
mind by acting on memory” (Carruthers, 1990, p.
222). And thus written and printed
8
signs ‘‘are not
the world: they only represent it in its absence”
(Latour, 1987, p. 247). How practices of memory,
rhetoric, and method operate in this re-presentation
is the key issue to understanding how knowledge is
de?ned and, in this sense, method is not the means
for achieving scienti?c knowledge: it is the problem
to be understood (Woolgar, 1988).
Rhetorical canons: Flori’s inventio
Flori’s Trattato heavily relies upon various loci,
and on a speci?c notion of order for the organisa-
tion of arguments of his text, which is organised fol-
lowing what seems to be a reproduction of three of
the classical rhetorical canons: the inventio (a pro-
cess of preparation of the arguments to be dealt
with); the dispositio (when these arguments are
arranged in a coherent form); and the elocutio
(which concerns the style used in the presentation
to an auditorium).
9
The following quote o?ers a few insights on
searching for a relationship among memory, rheto-
ric, and accounting:
The Latin word inventio gave rise to two separate
words in modern English [and other languages].
One is our word ‘‘invention”, meaning the ‘‘crea-
tion of something new”. [. . .] the other [. . .] is
‘‘inventory”. This word refers to the storage of
many diverse materials, but not a random stor-
age: clothes thrown into the bottom of a closet
cannot said to be ‘‘inventoried”. Inventories must
have an order. Inventoried materials are counted
and placed in locations within an overall struc-
ture which allows any item to be retrieved easily
and at once (Carruthers, 1998, p. 11).
Flori’s and Pietra’s manuals teach us that the ?rst
move in setting up an accounting system or in learn-
ing how to keep the accounts in double entry book-
keeping is to make an inventory of the ?rms’ wealth
(see Fig. 10, for Pietra’s format of the Inventario,
which will be discussed at length later in the paper,
see the Section ‘Why does accounting succeed? The
performability, engagement and super?ciality of
accounting as ‘‘orthopraxis”’).
10
Being a Juris Utriusque Doctor himself (a doctor
of both civil and canon law; see ARSI, 1595–1604),
Flori was certainly exposed to logic, dialectic, and
rhetoric. There are various bodies of evidence that
he organised his Trattato as well as the accounting
system, following the classic rhetoric tripartite dis-
tinction of inventio, dispositio, and elocutio.
The ?rst part of the Trattato is devoted to the
preparation of what is needed for the organisation
of an accounting system: from the books to the
details of an entry. This happens through the iden-
ti?cation of the loci – the places where accounting
entries could be formed and then organised in the
dispositio. The manner in which Flori does so is
the classi?cation of the loci, in which this type of
inventio could happen, and thus Flori divides the
Libro doppio into three subcategories: di Banco
(the ledger to be used for banking businesses), Mer-
cantile (the ledger used by merchants), and Domes-
tico (the ledger used for the household and the
Colleges and Houses of the Jesuit order and other
similar businesses). Then he concentrates his analyt-
ical focus on the Domestico, classifying in a long list
8
But the conclusions will also make clear that a focus on
rhetoric, memory, and method will urge an investigation into
those forms of oral accounting and accountability which are still
present in our societies but not studied as much as the written,
printed, and currently even the hyperreal and virtual ones. The
medium of communication and how it intertwines with account-
ing is as important as the message it conveys.
9
This tripartition has already been associated with accounting
in an illustration of its persuasive power in relation to Pacioli’s
Summa (see Aho, 1985), and has been useful for organising the
arguments of this section. Of these three canons, only inventio
and dispositio will be investigated in this paper, for they are more
pertinent to the arguments; whereas elocutio will be left aside for
future research.
10
The ?rst week of the Ignatian Spiritual Exercises also requires
the exercitant to prepare a moral inventory of life (see the system
of ‘accounting for sins’ described in Quattrone, 2004).
92 P. Quattrone / Accounting, Organizations and Society 34 (2009) 85–118
of supporting books needed for the preparation of
the ledger and the related Journal (similar classi?ca-
tions are made in Pietra).
11
These classi?cations follow a process of analysis
which begins from the most general case to the most
speci?c. Thus in opening the ?rst part of his Tratta-
to, for instance, Flori stated that:
and because to achieve a goal one needs the most
appropriate means; to achieve our goal of seeing
how our a?airs go, and to account for them when
needed, we cannot have better means than the
Balance Sheet. And one cannot prepare it with-
out the help of the ledger, and this cannot be kept
without the stable and sound foundation of the
Journal, and neither that or this can achieve per-
fection without forming the entries well and
opening the accounts, that is, making the entries
in the book (Flori, 1636, p. 5).
12
In explaining how to prepare the entries, he also
followed a classical rhetorical technique of identify-
ing the generators of the argument (see Bolzoni,
1995). According to Flori, to post an entry one
needs to look at the Debitore (Debtor), the Creditore
(Creditor), the Somma (Amount), the Causa (Rea-
son); and then the classical Tempo (Time), Quantita`
(Quantity), Qualita` (the currency), Prezzo (Price),
and Ordine (the order in which the entry needs to
be written, i.e. beginning with the debtor and ending
with the price) (Flori, 1636, pp. 12–13).
13
The Trat-
tato also classi?es the reasons behind an entry, sim-
ilar to what is discussed in this paper in relation to
Pietra (see Figs. 3 and 4).
The emphasis on this topical analysis makes the
contents of this (and the remaining two parts of
the Trattato) susceptible to being represented sche-
matically (and visually) through trees or hierarchi-
cal organisations which follow a decreasing level
of generality from the general to the particular
(see Bolzoni, 1995, 2002). Similar to what character-
ised the principles organising other Jesuits’ manuals
and rules, attention was paid to the segmentation of
an entity into its smallest constituent parts. Be this
entity the self of the Jesuit member (as exempli?ed
in the Ignatian Spiritual Exercises), the entire order
divided into a detailed hierarchy (as described in the
Jesuit General Constitutions), or the wealth of a
Jesuit College (as Flori described and applied in
the accounting systems of the Sicilian Province
and its Colleges), analysis was a guiding principle
in a fashion that Barthes (1971) described as ‘‘obses-
sive”. This entire analysis is preparatory to disposi-
tio and to a better visualisation of book and of the
results of the accounting system, as described in
the following sections.
Rhetorical canons: Flori’s dispositio
The second Part of Flori’s Trattato concerns
‘‘how one has to dispose and order the ledger for
achieving the intent which one wants, that is one
of knowing in every moment the state of our things,
and when it were needed, giving a good account of
it”.
This topical memory is what brings Flori to pro-
pose a highly analytical chart of accounts (see
Fig. 2). And in fact, the accounting system proposed
by Flori is extremely hierarchical, with the College’s
wealth classically divided into assets and liabilities,
and the College’s income divided into pro?ts and
losses. Assets and liabilities are, in turn, divided into
cost (e.g. In?rmeria: in?rmary), revenue (e.g. Loheri
di case: i.e. rents), and pro?t centres (e.g. Masserie,
farms). And a subsequent analysis is then proposed
for each of these accounts which contribute to the
de?nition of results for these centres, and then the
whole College.
14
The principle of analysis is the precondition for a
subsequent matching of revenues and expenses. As
Flori stated:
and this diligence, that is used in dividing and
separating so minutely the accounts, the rubrics
11
Other examples of analysis concern the classi?cation of
accounts which can be used as counterpart of the Collegio Nostro
account, i.e. the equity account, in a manner much more
analytical than Pietra’s.
12
‘‘E perche in tutte le cose per conseguire il ?ne proposto ci
vogliono i mezi proportionati; noi per conseguire il nostro ?ne di
veder come vadino le nostre faccende, e renderne conto, bisognando,
non abbiamo il piu` proportionato mezo del Bilancio. Questo non si
puo` hauere senza l’aiuto del Libro Doppio, ne questo si puo` far bene
senza lo stabile e sodo fondamento del suo giornale ne questi o`
quello puo` hauere la sua perfettione senza sapere prima formar bene
le partite, & aprire i conti, che quello e` riferirle a` libro”.
13
See also Aho, noting with respect to Pacioli’s Summa, ‘‘the
business account and the confessional account, the septenary of
questions conforms to the classical procedure in rhetoric by
which material for discourse was to be generated: quis (who), quid
(what), quare (where), quando (when), quantum (how many), cum
quo (in whose presence), and cur (how) [sic]” (1985, p. 26).
14
The table is not an analytical graphical representation in
Ramist fashion, but is susceptible to being represented in that
manner, and is inspired by the same analytical principle (see the
next section for an example of a Ramist representation).
P. Quattrone / Accounting, Organizations and Society 34 (2009) 85–118 93
of the Farms, the Lands and the other ?xed
assets, assigning its expense to each revenue, is
to be followed, as much as possible, in distin-
guishing all the other accounts [. . .]. And all of
this is done for each year has its expense and
its revenue, nor that of one year is confused with
the revenue and expense of the other, with little
honour of who administers, and the greatest loss
of the Houses, and the Colleges (Flori, 1636, pp.
60–61).
15
Dispositio is what, in Flori’s words, allows the
matching of expenses to revenues and thus ‘dispose’
– i.e. assign – the entries, income, and wealth of the
College to the appropriate calendar year. Unlike the
accounting authors who preceded him, Flori pre-
sented an analysis that dealt not only with spaces
(e.g. pro?t centres such as Farms, Vineyards, and
Churches – for the charity received). It also con-
cerned time, as the relevant income had to be attrib-
uted to each calendar (or agrarian) year. Because of
Flori’s and the Jesuits’ obsession with division, he
was able to theorise a full distinction between income
and wealth, and to use this distinction spatially and
temporally. Thanks to the development of an early
notion of accruals, the income and wealth of each
individual year are theoretically conceivable now,
and are able, therefore, to be practiced.
However, for Flori disporre et ordinare il libro
consisted not only in opening the accounts in the
Fig. 2. The Lista de Conti (Chart of Accounts) of Flori’s Trattato (1636). Source: Pictures fromGale. The Making of the Modern World, 1E.
Ó2008 Gale, a part of Cengage Learning, Inc. Reproduced by permission. www.cengage.com/permissions ; .
15
‘‘Et la sudetta diligenza, che si mette in dividere, e separare cos?`
minutamente i conti, e Rubriche delle Masserie, Possessioni, & altri
beni Stabili, assegnando le sue spese a` ciascuna Entrata [. . .] si
deue anche osservare al modo suo, per quanto si potra` , in
distinguere tutti gli altri conti [. . .]. E tutto questo no¯ si fa altro,
se non perche´ ciascun’anno habbia la sua Spesa, e la sua Entrata,
ne’ quella d’vn anno si confonda con l’Entrata, e Spesa dell’atro,
con poco honore di chi amministra, e grandissimo dispendio delle
Case, e Collegii”.
94 P. Quattrone / Accounting, Organizations and Society 34 (2009) 85–118
ledger. It meant to identify and dispose the accounts
in a manner which would serve any of the College’s
multifaceted activities and diverse accountability
issues that might have arisen (as he explained in
the third part of his Trattato). He stated that the
order and disposition of the book consists
‘‘more precisely, in laying out, that is, in preparing
those accounts and rubrics, to better achieve our
intention, and in the way of closing them. For if
that who governs the book will not have ?rst well
conceived in his mind, and made his own these
accounts and rubrics, which are necessary to
him, he will not be able to guide this boat to the
harbour. (Flori, 1636, p. 46; emphasis added).
16
Here we have another link to the art of memory
and rhetoric. The intentio, as Carruther’s noted
(1990, p. 15), evokes the attitude, the aims, and
the inclinations of a person who remembers and
decides where to place these memories. Without this
intentio there is no inventio, and thus no inventory
and no good accounting. Without mastering each
of these accounts in relation to the intent, there is
no chance of governing the College well.
17
Flori’s
dispositio is also a precondition for a creative act
in which the accounts are aggregated and reshu?ed
according to the intentio, which is always changing,
multiple, and formed in networks of religious, polit-
ical, economic and other matters relating to the gov-
erning of the order (see Quattrone, 2004).
Flori’s scienzaprattica : the importance of method
Flori knew that his Trattato could not cover the
entire range of circumstances with which a complex
organisation such as the Society of Jesus would have
to cope. He summarised this statement beautifully
when he wrote:
Because there are so many obstacles which one
goes through and encounters in the ocean of this
concern, that without this chart we would often
be in a great danger of getting lost, without
knowing where we are (Flori, 1636, p. 46).
18
This is why, in the Preface of his Trattato, he
highlighted the importance of a ‘good method’ to
keep the accounts:
And given that amongst other things, which
greatly help every administration of the temporal
goods, one of the main [things] is to keep good
account of them, and this cannot be done with-
out having some good method” (1636, in L’Auto-
re a chi legge).
19
The aim of his work was not to illustrate all pos-
sible circumstances which generated an entry in the
ledger (although the Essemplare was highly
detailed). Rather, it was one of teaching a method
of coping with and handling a theoretically in?nite
number of situations.
20
What features should this
method have? What was a ‘good’ method for Flori?
An excursion into what was considered to be a
good memory could help to answer these questions.
In this respect Carruthers noted:
The proof of a good memory lies not only in the
simple retention even of large amounts of mate-
rial; rather, it is the ability to move it about
instantly, directly, and securely that is admired.
To produce this facility, memory must be trained
as though it were a kind of calculative ability,
manipulating letters, bits of text, and common
places in addition to numbers (1998, p. 19).
It should come as no surprise then that the Latin
word calculus (calculation) is also synonym of
‘account’ and thus calculare is what a maestro razio-
nale (an accounting master), should be able to do. A
good accountant is someone who is able to make cal-
culations not only with numbers, but also with
accounts: with loci, places; and, in the end, images.
16
‘‘piu` principalmente nell’apparecchio, o` sia preparatione di quei
co¯ ti, e rubriche necessarie per piu` facilmente conseguire il nostro
intento, e nel modo di saldarli. Perche se quello che governa il libro
non hauera` prima ben conceputo nella mente sua, e fattosi ben
padrone di questi conti, e Rubriche, che gli son necessarie, non
potra` mai guidare a` buon porto questa barca”.
17
As explained in Section Accounting images and the fabrica-
tion of practical knowledge: the importance of the visual and re-
presentation, this process does not happen solely in the mind or
in the text, but in a web of images (Bolzoni, 2002) and actants
(Latour, 1987).
18
‘‘Perche sono tanti gl’intoppi, che s’atrauersano, & e` tanto
spatioso il mare di questo maneggio, che se non haueremo questa
carta da navigare, ci troveremo spesso in gran pericolo di perderci,
senza sapere doue ci troviamo”.
19
‘‘Hor essendo che fra le alter cose, che grandemente aiutano
ogni Amministrazione de’ beni temporali una delle principali e` il
tenerne buon conto, e questo non si puo` fare senza hauerne qualche
buon modo”.
20
This reference to a ‘method’ should not come as a surprise,
for, as noted by Gilbert (1960; see also Oldrini, 1997), this term
appeared ‘‘with almost unbelievable frequency in the title of 16th-
century treatises” (Gilbert, 1960, p. 60, quoted in Eisenstein,
2005, p. 78).
P. Quattrone / Accounting, Organizations and Society 34 (2009) 85–118 95
A good accounting method was thought to be analyt-
ical, for it provided the practitioner accountant with a
modo, a manner, for inventing newaccounts and rela-
tionships between them, and thus creating newloci. It
was a way to allow the construction and arrangement
of our (accounting) knowledge in manners which
could serve various purposes (intentiones) in relation
to the di?erent natures of the college activities and
various other agendas. Only if these accounts and
these places – these loci – were well thought out and
organised, would one be able to govern the complex
Jesuit Order through a process of continuous order-
ing.
21
As much as memory is not about remembering
(see Carruthers’ quotation in earlier in this paper),
Flori’s double entry method is not about recording
the right entry for the right circumstance.
What has been described in these sections should
clarify what Flori meant in the ‘advice to the reader’
(L’Autore a chi legge) opening his Trattato, when he
de?ned the nature of accounting as ‘scienza prattica’:
not a science which aims to establish truth, but a sci-
ence which aims to be useful in relation to ever-chang-
ing intentiones, making use of a speci?c set of practices
translated from rhetoric and the art of memory. As
Long noted: ‘‘scientia in Latin means ‘knowledge’ in
a broad sense and has none of the methodological
or disciplinary meanings that we today associate with
science and scientist” (2001, p. 2). To make account-
ing practical meant providing a method which could
be ?exible enoughtobe adaptedtoall types of circum-
stances, thanks to the in?nite combinatory possibili-
ties given by the segmentation and re-composition
of accounts. This was part of a search for principles
directed at the systemic and methodical organisation
of knowledge (Vasoli, 1968), which, for practical pur-
poses, can be seen in various historical ages (see also
the Carolingians, e.g. McKitterick, 1994), and of
which Flori’s Trattato was an excellent example.
Accounting images and the fabrication of practical
knowledge: the importance of the visual and
re-presentation
Images play a crucial role in the fabrication of
knowledge in general and of scienti?c and practical
knowledge in particular. In this respect, Myers
noted:
If a child were to look into Nature and, say, Soci-
ology or the Journal of Linguistics, the ?rst thing
that might strike him or her as important would
be that the scienti?c journal had pictures, while
the others just have print. Those of us who study
scienti?c texts have, until recently, ignored these
pictures (1990, p. 232; emphasis in original).
And, one might say, accounting scholars have
had the tendency to study accounting as numbers
(e.g. conventional studies), as texts (e.g. studies on
accounting as language and discourse) but have
not devoted enough attention to accounting as pro-
ducers of pictures and images. Anthony Hopwood
(ad vocem) once asked: ‘‘who has ever seen a cost?”.
Costs, revenues, and other similar accounting cate-
gories are not there, ready to be seen. Accounting
does not deal exclusively with concrete objects, but
with images of them (see Macintosh, Shearer,
Thornton, & Welker, 2000).
Recording transactions in early modern times
was also a problem related to imagination:
Suppose that someone by the name of Peter owed
me some money, on account of which he paid me
10% and I put the money in a cash drawer just as
if I gave it the money for safe keeping. I then say
that the cash drawer owes me that money, for
which reason (just as if it were a human being)
I make it debtor, and Peter, of course, becomes
creditor because he reduces his debt to me (Ste-
vin, 1604, quoted in Aho, 1985, p. 37–38).
To imagine an expense as being recorded in the
cash account, it should be thought of as a drawer
which is then associated with a person (it needed
the personi?cation of the accounts). This personi?-
cation testi?es ‘‘the need of the human being to
‘see’ their thoughts in their minds as organised sche-
mata of images, or ‘pictures’, and then to use these
for further thinking” (Carruthers, 1998, p. 3). This
was a feature of ‘‘medieval monastic rhetoric” and
seems to characterise modern accounting and even
‘‘our own contemporary understanding of the role
of images in thinking” (ibidem).
Dichotomies and the visual
There are clear relationships among analytical
method, visualisation, and imagination (meant as
the act of making images), although they have not
21
‘‘Che se haueremo ben concepute, e ben ordenate, e disposte
nella mente nostrale suddette rubriche, che sono come tanti
instrumenti per gouernar questa nave, non ci fara` di?colta` alcuna,
che non si superi con gran facilita` , e diletto, giungendo ?nalmente al
desiderato porto” (Flori, 1636, p. 46; emphasis added).
96 P. Quattrone / Accounting, Organizations and Society 34 (2009) 85–118
been explored in accounting. An analysis always
implies a division. There is a point that is often over-
looked, however: as the etymology of the word sug-
gests (from the Latin dividere ‘‘to force apart,
cleave, distribute”; from dis- ‘‘apart”; but also duo
‘‘two” + -videre ‘‘to separate” but also ‘‘to view”),
one breaks things down in order to see them better,
either in the virtual space of the mind or in the con-
crete space of a manuscript ledger, journal, or
printed textbook. And preferably one should oper-
ate this split into two (from dis and duo).
Analytical schema are relatively common in
accounting manuals,
22
and can be found by brows-
ing the pages of Pietra’s Indirizzo, in which he made
extensive use of schematic representations in the
form of a tree. Fig. 3 illustrates how double entry
works by showing how the operations which the
Monastery could undertake to generate debit and/
or credit entries. These operations are divided into
three main categories (from top to bottom: cash
in- and out-?ows; buying, selling and barter of
goods and services; and transfers of rights and lia-
bilities). They then undergo a further division which
re?ects their e?ect, whether debit or credit, on the
related accounts.
Similarly, Fig. 4 illustrates all possible entries
which, according to Pietra, can a?ect the formation
of the Monastero account, i.e. the net worth of a
Benedictine Monastery during the year and at the
year end. This table, as he clearly states, o?ers a
method and an ordered view of all possible reasons
for entries to be made in the ‘equity’ account of the
Monastery and their possible counterparts.
Whether or not these classi?cation and de?ni-
tions are valid in contemporary or historical
accounting terms is not an issue of interest for the
immediate aims of this paper. Of greater relevance
are the linearity and simplicity that these charts
express and how they were appealing to publishers;
editors; and, above all, readers. It is their schematic
form and pictorial power which is important for the
aim of this paper.
Practical accounting knowledge and the importance
of the visual
Representations in the form of a tree allow the
dissection of speci?c knowledge in a way that is suit-
able for making additions to it, to compare and link
speci?c knowledge to other subjects (see Bolzoni,
1995). They allow one to place on the same medium
(a book, a piece of paper, or the virtual space of the
mind) arguments that may di?er among themselves,
but which are connected by ?nding a branch com-
mon to various arguments (as in the ‘rhetorical
wheel’ described in the introduction of this paper,
which is expandable ad in?nitum). In commenting
on the use of these visual representations (see
Fig. 4) Pietra stated:
of these 15 cases described above, classi?ed into
three main headings, an analytical table [. . .]
has been done, and put at the back of this sheet
so that you can remember those needed features
of the Debit and Credit better. And, although
other ways of buying, selling and bartering
through di?erent deals and conditions exists, I
do not mention them for anyone will be able to
reduce them to these 15 cases (1586, p. 9).
23
For Pietra these visual graphs are schemes
through which one could see what is to be done
and engage in a re?exive process of reducing the
multiple instances giving birth to an entry to one
of the ways described in the Indirizzo (as in the
example of bird watching in Law & Lynch, 1990,
cited above). If these dichotomies do not su?ce to
make this reduction, then a new inventio, a new dis-
positio, and new dichotomies can be produced. For
Pietra, as much as for Flori, accounting concerns
the ability to create various celle (cells), in which
knowledge can then be disposed (as was noted in
the previous sections). It is not surprising, then, that
the Benedictine father in charge of the oeconomia of
the Monastery is called Padre cellerario. He is not
only the one who knows how to deal with the dis-
pensa (i.e. the cella, the pantry) but also the one
22
See also Jackson (1956), who refers to an earlier treatise by
Collins (1653), which also relies heavily on visual and analytical
representations to make accounting practical; and to Tebeaux
(2000), for her study of the evolution of accounting manuals
published in English. Savary, in his famous and successful Le
Parfait Negociant, also utilises analytical dichotomies extensively
to illustrate the way in which inventories are kept and accounted
for (1675, pp. 334?). I am grateful to Christopher Napier for
drawing my attention to Tebeaux’s and Jackson’s articles and to
Anthony Hopwood for pointing out Savary’s book.
23
‘‘De’ quali quindici casi soprascritti, distinti in tre capi
principali, si e` fatta una Tavola Analitica, o sia risolutoria, &
posta nel rouerso di questo foglio, accio che meglio ti ricordi le
conditioni del Dare, & dell’Hauere molto necessarie. Et se bene si
ritrouano altri modi di comprare, uendere, e barattare con diuersi
patti, e conditioni; tuttauolta non ne faccio mentione particolare,
[. . .] perche ogn’uno per se stesso gli sapra` ridurre a questi quindici
principali”.
P. Quattrone / Accounting, Organizations and Society 34 (2009) 85–118 97
who understands how to create these celles, and dis-
pose entries into them in a meaningful manner that
is useful to the multifaceted and changing activities
of the Monastery.
What these schemata, these images, these ?gures
do is more than represent the conventional way of
recording a transaction. Analysis allowed the
accountant (or the General of the Jesuit Order) to
Fig. 3. Tavola Analitica delle SopraScritte quindici partite. Source: Picture from Gale. The Making of the Modern World, 1E. Ó 2008
Gale, a part of Cengage Learning, Inc. Reproduced by permission. www.cengage.com/permissions .
98 P. Quattrone / Accounting, Organizations and Society 34 (2009) 85–118
de?ne the space and time of the accountable, and
was the precondition for a subsequent synopsis gen-
erated by many combinations and aggregations of
cost, revenue, and pro?t centres. It created visibility
for those actions which were performed in the most
remote areas of the Society and allowed acting at a
distance (Latour, 1987; Robson, 1992). When one
observes the ?nal and resuming charts provided in
Trattato’s Essemplare, illustrating the Entrata &
Spesa Generale (i.e. the income statement; see
Fig. 5) of a College, one can feel a sense of control
over remote areas – a control which could concern
an individual as much as it concerns the order as
a whole (see Quattrone, 2004 for the various forms
of accountability which the Jesuits developed).
Flori’s analytical triumph was directed at seeing
the state of the House with greater clarity and dis-
tinction (con maggiore chiarezza et distintione),
Fig. 4. Tavola Metodica delle dette dodici partite. Source: Picture from Gale. The Making of the Modern World, 1E. Ó 2008 Gale, a part
of Cengage Learning, Inc. Reproduced by permission. www.cengage.com/permissions .
P. Quattrone / Accounting, Organizations and Society 34 (2009) 85–118 99
through the brief stroke of a pen (con un breve tratto
di penna). The Trattato’s aim was:
to keep the accounts well, that is, ordering, pre-
paring, and keeping the books of accounts in a
manner which, every time it will be necessary to
view the state of the a?airs, or to give an account
of them, it will be possible to do it quickly, with
ease, clarity and distinction (ibidem, p. 2).
24
However, chiarezza et distintione and brevita` are
rhetorical rather than scienti?c or truth-related
aims. In rhetoric, brevity is not understood to be a
synonym of ‘short’, but it is what characterises a
memory image as e?ective: being able, through an
even minimal sign (un breve tratto), to recall and
subsume a complex system of knowledge.
Accounting records happened, thanks to pro-
cesses of ‘imagin-action’, in which the visual image
required the active action of the practitioner follow-
ing the mnemonic ‘re-presentation’, as described ear-
lier in this paper. Accounting was indeed concerned
with the recording of ‘facts’. However, as the origin
of the world ‘fact’ suggests (from Latin, facere, to
make), there is nothing less factual than a fact: a
‘fact’ is made in this recursive process in which the
accountant must understand how to record an
instance. Accounting is thus a vision, a guide, a prac-
tice, which helps to discover how to do things, rather
than providing a technique for discovering truth.
Books as objects and the importance of the medium:
Inscriptions and mobilization beyond a ‘‘print logic’’
Despite the fact that accounting is made by and
produces inscriptions in the space of a book (be it
a manuscript, a printed textbook, or a ledger elec-
tronically coded in the virtual space of an informa-
Fig. 5. The Entrata & Spesa Generale of Flori’s Trattato (1636). Source: From Gale. The Making of the Modern World, 1E. Ó 2008 Gale,
a part of Cengage Learning, Inc. Reproduced by permission. www.cengage.com/permissions .
24
‘‘tener bene la scrittura, cioe` Ordinare, disporre, e ma¯tenere i
libri de conti di maniera, che ogni volta, che occorrera` [. . .] di
ueder lo stato delle cose, o` di re¯derne conto, si possa far presto, co¯
facilita` , chiarezza e distintione”.
100 P. Quattrone / Accounting, Organizations and Society 34 (2009) 85–118
tion system), the literature has accorded relatively
little importance to the book as an object and med-
ium of communication.
25
Book history has devoted a great deal of attention
to this object, however. Initially it concerned itself
with ‘‘the operations of agents [e.g. proofreaders
and editors] in the printing process” (Finkelstein &
McCleery, 2005, p. 9), in order to trace their interfer-
ence on the communication of the author’s inten-
tions. The ‘true’ meaning of the text was in the
author’s original manuscript and the printed book;
the means of communication, could have modi?ed it.
More recent studies (notably Darnton, 1990;
Eisenstein, 1983a, 1983b; Johns, 1998; McGann,
1991; McKenzie, 1986) have departed fromthis initial
descriptive focus. With the emergence of studies on
the ‘‘sociology of the text” (McKenzie, 1984), for
instance, attention was paid to those external and
contextual conditions which permitted the physical
production of the book. In this sense, meanings are
not inherent to the text ‘‘but are constructed by suc-
cessive interpretative acts by those who write, design,
and print books, and by those who buy and read
them” (McKenzie, 1986, p. 268 quoted in Finkelstein
&McCleery, 2005, p. 10). Just like the ‘‘technology of
writing” (Clanchy, 1979), which necessitates ‘‘the use
of tools andother equipment [suchas] styli, or brushes
or pens, carefully prepared surfaces as paper, animal
skins, strips of wood, as well as inks or paints, and
much more” (Ong, 1982, p. 81), the printing of a book
cannot overlook those technological conditions
which make its existence possible – an existence which
is mediatedby a broader nest of relationships inwhich
this object is made (see Darnton’s ‘‘communication
circuit”, 1990).
26
The book thus becomes a ‘‘texture” – a nest of
relationships, all of which contribute to its de?ni-
tion as object. As McKenzie noted:
We can ?nd in the origin of the word ‘text’ itself
some support for extendingits meaningfrommanu-
scripts and print to other forms. It derives from the
Latin texere, ‘to weave’, and therefore refers not to
any speci?c material as such, but to its woven state,
the webor texture of the materials. [. . .] The primary
sense is one which de?nes a process of material
construction. It creates an object (1986, quoted in
Finkelstein & McCleery, 2002, p. 29).
The current history of the book has attended to
this texere, to this view of a book as ‘‘actor-net-
work” (Latour, 2005) – as an object, the ontology
of which is di?used in a nest of relationships.
This texture concerns not only human actors (such
as publishers and booksellers). It also concerns, in a
?rst instance, the text itself. As Bornstein puts it:
the literary text consists not only of words (its lin-
guistic code) but also of the semantic features of
its material instantiations (its bibliographical
code). Such bibliographic code might include
cover design, page layout, or spacing, among
other factors. They might also include the other
contents of the book or periodical in which the
work appears, as well as prefaces, notes, or ded-
ications that a?ect the reception and interpreta-
tion of the work (2001, p. 6).
Thus the text becomes intertwined with images,
for example; and, more generally, with those visual
aspects previously discussed in this paper.
In a second instance, this texture also relates to
various forms of communication which intersect
the conventional divisions of oral, written, and
printed culture (notably, Eisenstein, 1983a, 1983b;
Fox, 2000; Fox & Woolf, 2001; Goody, 1987; Ong,
1982) and across conventional demarcations of
medieval, modern, and post-modern eras, making
these distinctions less useful in understanding issues
of communication. As Bornstein and Tinkle noted:
These factors a?ect a surprisingly wide range of
materials, from medieval manuscripts with their
decorations and often multiple texts through
the elaborate printed books of the Renaissance
[. . .] to more modern manuscripts like the stun-
ning fascicles of Emily Dickinson, the elaborately
rendered philosophy of C.S. Peirce, or the com-
plex drafts of James Joyce (1998, p. 1).
Studies on the art of memory (to which the previ-
ous sections referred) and various other works which
have examined the di?erences in these forms of com-
munication (see, for instance, Fox & Woolf, 2001)
have moved away from a clear distinction among
25
But see the work of Thomson (1991) on Pacioli and those by
Macintosh et al. (2000) and Macintosh (2002) on texts and hyper-
reality.
26
The circuit of communication does not make the author the
custodian of the true meaning of the text but it inserts it in a
broader network of actors who in?uenced and mediated the
whole process. They ranged from authors to booksellers, from
noblemen and their patrons to pirates producing and distributing
illegal copies of the printed manuscript (Johns, 1998), which were
relegated to the margin of the traditional bibliography. They are
currently recovering their role in the making of the book, which
equates the process of knowledge fabrication.
P. Quattrone / Accounting, Organizations and Society 34 (2009) 85–118 101
various forms of communication to illustrate how
they coexist not only within the same historical era,
but also within the same means of communication
(McKenzie, 1990). Analogously, Camille, indeviating
from a clear-cut distinction between oral and written
culture, noted: ‘‘it is that medieval pictures cannot be
separated from what is a total experience of commu-
nication involving sight, sound, action and physical
expression” (1985, p. 43; see also Camille, 1992). In
this sense, to understand means of communication,
[w]e are much better o? conceiving of overlap-
ping spheres of the oral and the literate, within
which many of the culture’s communicative
activities occur in di?erent ways depending upon
a variety of factors such as time, location, pur-
pose, and the identity and status of the communi-
cators. There is a less orderly and simple model,
but it permits us to recognise di?erences between
the forms of communication without loosing
sight of their similarities, their connections and
their historical mutability (Fox & Wolf, 2002).
When one studies (text-)books, one faces the
problem of understanding this melted texture which
relates to various actors who de?ne what constitutes
knowledge (Johns, 1998); the bibliographical code
of the text; and how oral, written, and printed forms
of communication intertwine.
Accounting books, Ramism and the temptation of a
‘‘print-logic’’
With reference to the bibliographical code of
early modern textbooks, Ramism is a fascinating
movement to explore.
27
Ramism in?uenced the
way in which books were structured and their con-
tent visually represented, and thus relates visualisa-
tion to issues in the organisation of thinking. With
respect to Ramism, Ong noted:
Peter Ramus (1515–1572) produced the para-
digm of the textbook genre: textbooks for virtu-
ally all arts subjects (dialectic or logic, rhetoric,
grammar, arithmetic, etc.) that proceeded by
cold-blooded de?nitions and divisions leading
to still further de?nitions and more divisions,
until every last particle of the subject had been
dissected and disposed of. [. . .] Moreover, the
material in each of the Ramist textbook could
be presented in printed dichotomised outlines
or charts that showed exactly how the material
was organised spatially in itself and the mind
(Ong, 1982, p. 132).
Thomas Browne’s The Absolute Accoumptant
(1673) is such an example. Browne drew upon ana-
lytical representations in a Ramist fashion in order
to o?er an overview of the entire accounting system
he exempli?ed through entries in the cash book, led-
ger, and journal of a merchant. Figs. 6 and 7 repro-
duce Browne’s schematic Analysis.
Essentially the Analysis contained examples of var-
ious operations for which an exempli?cation in dou-
ble entry was reported in the lengthy exposition of
journal and ledger entries, which preceded and fol-
lowed this schematic representation. There is only
one page of written text introducing this Analysis,
reproduced in Fig. 8; by following simple instructions
aided by the visual representation in the Analysis, one
could begin to keep the accounts of a merchant.
The use of these dichotomised representations
was su?cient, in Browne’s mind, to become an
Absolute Accomptant. A text commenting on the
images was not even required; the images did it
all. They spoke more than one thousand words, if
one knew how to listen to them.
This clarity and linearity recalls and expands
upon earlier forms of the organisation of text in
the space of manuscripts and printed books, which
allowed easier access to the contents of the book
itself, for consultation or mnemonic purposes (see,
However, the historical evidence of a relationship between
Ramism, a movement which is linked to Protestant Reforms on
the one hand; and Catholic orders such as the Benedictines and
the Jesuits on the other hand, is still to be made for accounting
techniques (but see Hinz, 2004 for a more general relationship).
The relationships among memory practices, rhetoric and
accounting are a step in that direction. Certainly the work of
Hinz (2004), who illustrates the Ramist nature of the exercises of
rhetoric in use in the Jesuit colleges, is a first evidence of that
humanist pragmatism which does not differ among techniques of
various origins, as far as they serve the purpose for which they are
used. This testifies once more that links among classic, medieval,
and modern techniques for the organisation of knowledge and
thinking overcome these conventional temporal demarcations.
27
See Hoskin and Macve (1986) and Thomson (1991) for some
suggestions on how Ramism is linked to the emergence of
modern accounting. The link between Ramism and the devel-
opment of accounting techniques in the context of the Benedic-
tines and the Jesuits is an aspect of this paper which is surely
worthy of further historical analysis. Clearly there are similarities
between features of Ramism and the method utilised to structure
Jesuit treatises of varied nature (see, for instance, the attention to
dichotomical thinking in the Spiritual Exercises of St. Ignatius
Barthes, 1971, which can be theoretically linked to Ramism).
102 P. Quattrone / Accounting, Organizations and Society 34 (2009) 85–118
for instance, Camille, 1992; Carruthers, 1990). The
presence of a table of contents (see those in Pietra’s
and Flori’s texts), marginalia, headings, and various
tituli for sections and chapters (Crick & Walsham,
2004, p. 21) merge with the medieval attention paid
to images and the visual organisation of the manu-
script. They made of the book ‘‘an object to be
used” (Cavallo & Chartier, 1999, pp. 18–19) – an
object which begs to be utilised and ‘practiced’ for
various purposes, from worship (see Camille, 1998
on how reading books involves the ?ve senses) to
keeping the accounts.
Fig. 6. The ANALYSIS of Browne’s Absolute Accomptant (?rst Folio) (1673). Source: From Gale. The Making of the Modern World, 1E.
Ó 2008 Gale, a part of Cengage Learning, Inc. Reproduced by permission. www.cengage.com/permissions .
Fig. 7. The Analysis of Browne’s Absolute Accoumptant (second Folio) (1673). Source: From Gale. The Making of the Modern World, 1E.
Ó 2008 Gale, a part of Cengage Learning, Inc. Reproduced by permission. www.cengage.com/permissions .
P. Quattrone / Accounting, Organizations and Society 34 (2009) 85–118 103
Inscriptions and visual schematizations like those
illustrated by Pietra certainly played a role, for
‘‘thoughts of readers are guided by the way the con-
tent of the books are arranged and presented. Basic
changes in book format might well lead to changes
in thought patterns” (Eisenstein, 1983a, 1983b,
p. 64). Johns (1998) has argued, however, that one
should escape a ‘‘print logic” (Kernan, 1987), which
would deterministically de?ne the space of the pos-
sible, of what the written, the print, the image do
and do not do to the reader and the user of account-
ing (text-)books. One should recognise that ‘‘texts,
printed or not, cannot compel readers to react in
speci?c ways but they must be interpreted in cul-
tural spaces” (ibidem, p. 20), which refers to highly
the speci?c circumstances in which reading happens.
Seeing accounting as another logic, which con-
strains, dominates, and thus forces users to do
things its way may appear to be an appealing solu-
tion to this theoretical conundrum. On this matter,
Latour writes: ‘‘Although in principle any interpre-
tation can be opposed to any text and image, in
practice, this is far from being the case; the cost
of dissenting increases with each new collection,
each new labelling, each new redrawing” (1986,
p. 13). This statement is certainly true, but so, it
seems, is the reverse argument: whereas, in princi-
ple, ‘logics’ do not allow di?erences, i.e. they are
supposed to drive and de-?ne (with the emphasis
on the ?niteness of the possibilities; see Quattrone
& Hopper, 2005; Quattrone & Hopper, 2006), in
practice this is never the case, as the designer is
never omniscient and thus gaps are always left
for the user to colonise. Thanks to the in?uence
of a context, this mobilization which the visual
operates never happens in the text, in the mind
of the user, or out there. One may argue that hap-
pens in between, in the space left between the text
and the reader, in the space where practicing hap-
pens. Of course this is not a complete and free
action, for they are inserted within speci?c and
detailed forms of rhetoric and memory, as argued
in the previous sections. However, the power of
these practices, how they become practiced and
thus keep happening, seem also due to the gaps left
for appropriation by the user rather than simply to
a supposedly existent underlying logic. It is this
gap, this lacuna (Quattrone, 2006), this non-space,
which can tell us how it is that accounting seems to
remain the same while always being di?erent – not
to have any nature while assuming them all.
Thus, the questions become: how does this mobi-
lization happen? how do accounting inscriptions,
which are representative of nothing, manage to
engage the user and make accounting succeed, i.e.
happen?
Accounting inscriptions and mobilization: beyond a
‘‘print-logic”
Accounting and accounting books comprise
inscriptions – ‘‘transformations through which an
entity becomes materialised into a sign, an archive,
a document, a piece of paper, a trace” (Latour,
1999, p. 306; see, in accounting, Robson, 1992).
Latour also argued:
The essential characteristic of inscriptions can-
not be de?ned in terms of visualisation, print,
and writing. In other words, it is not perception
which is at stake in this problem of visualisa-
tion and cognition. New inscriptions, and new
ways of perceiving them, are the result of some-
thing deeper. If you wish to go out your way
and come back heavily equipped so as to force
others to go out their ways, the main problem
is that of mobilization (1986, p. 7; emphasis
in original).
As shown in various accounting studies (see,
for instance, Robson, 1992), accounting is pow-
erful because it establishes two-way relationships
between centres of calculations (say the Jesuit
headquarters in Rome) and the periphery (say
a Jesuit College in the Sicilian province; Quatt-
rone, 2004). And it does so thanks to its power
to make things homogeneous, and thus compara-
ble and addible (see Latour, 1987), while allow-
ing the emergence of centres of discretion
(Munro, 1999) which lead to ‘‘minimalist” forms
of control and drift (Quattrone & Hopper, 2001,
2005).
How does accounting acquire these features?
And more importantly, how is it that your
way of keeping accounts, your ordering, becomes
theirs – is appropriated by others? The previous
sections have o?ered some hints on how
accounting becomes a technique suitable for
being practiced, on how this technique appar-
ently remains the same (your way) and becomes
di?erent as it is enacted by a variety of users
(their way).
104 P. Quattrone / Accounting, Organizations and Society 34 (2009) 85–118
A hint to answering these questions is given by
Pietra, who, when commenting on one of the analyt-
ical representations in his Indirizzo (see Fig. 3),
stated:
Fig. 8. Browne’s rules of aid. Source: From Gale. The Making of the Modern World, 1E. Ó 2008 Gale, a part of Cengage Learning, Inc.
Reproduced by permission. www.cengage.com/permissions .
P. Quattrone / Accounting, Organizations and Society 34 (2009) 85–118 105
And, with the happiness that one wishes, every-
thing is easily understood by everyone, I have
also made a methodical table, i.e. ordered, of
the twelve entries [. . .] as one can see below
(1586, p. 11).
28
This passage testi?es the uncertain boundary
which exists between text and image (Camille,
1985, 1992). Pietra (1586), in fact, described num-
bers as ?gure, i.e. images (delle ?gure, che s’usano
ne i numeri, ‘‘about the ?gures that one uses in the
numbers”, p. 4, cap. 14) in explaining why his text
makes use of Arabic rather than Roman numbers,
both perceived as pictures which could generate
confusion if not seen properly. In line with what
was noted by McKenzie, it seems that ‘‘words [. . .]
become images” (1981, p. 98) once they are written
or printed on paper. And this seems to apply to
numbers, as the equivalence between the English
words ‘?gure’ and ‘number’ still testi?es.
This recalls what Camille (see also Carruthers,
1998) noted with respect to how a picture was con-
ceived in medieval times, when he quoted the fol-
lowing dictum by Gregory the Great:
It is one thing to venerate a picture and another
to learn the story it depicts which is to be vener-
ated. The picture is for simple men [the ignorant]
what writing is for those who can read, for those
who cannot read see and learn from the picture
the model which they should follow. Thus the
picture is, above all, for the instruction of the
people (quoted in Camille, 1985, p. 26).
And in fact those who read Flori’s, Pietra’s, and
Browne’s treatises were ignorant about accounting
terms: they needed to learn, and nothing was more
pedagogically e?ective than making visible to them
the accounting classi?cations which the text
described. Images, in this sense, were not believed
to convey generally accepted principles or meanings
or truths. They allowed an association between text
and images.
We are back to that calculative ability which clo-
sely relates to the power of the visual in ordering a
given subject. And in fact the Latin word ratio (‘rea-
son’ but also ‘calculation’, and ‘account’) serves as
the root of such words such as razionale, which
describes the accountant in early modern Italy;
ratiocinij, the special calculations which Flori pre-
sented in his Trattato to describe the debit and
credit relationships among various Colleges of the
Society; and the modern Ragioneria. Ratio did not
mean only ‘reason’; the Libro della ragione did not
meant ‘‘‘Book of Logic’ but ‘Ledger”’ (Murray,
1978, p. 205). In the Augustinian art of memory,
for example, the word ratio acquired a much more
enriched and practical meaning, for the rationes
‘‘are not reasons of the sort that engage a philoso-
pher but ‘schemes’ or ‘ordering devices’ [. . .]. Latin
ratio means ‘computation’ or ‘calculation’ not rea-
son in exactly our sense of the word” (Carruthers,
1998, p. 33). Dealing with rationes, with accounts
thus implies dealing with schematic representations,
with images.
29
This is what Pietra, Flori, and Browne asked the
reader to do when they combined schematic repre-
sentations with text and examples of double entry
in the Essemplare accompanying the main text.
They designed an ideal path between texts, images,
and numbers, which the reader had to enact by
skimming and moving around the book. This made
the reader develop a calculative ability, the possibil-
ity of making associations to text, images, accounts,
and what they stood for (granary or cantine, for
instance), in a way that would prove useful; it
allowed new inventio and dispositio with changing
intentiones.
What we witness in this mechanism of appropri-
ation is almost a form of meditation, which resem-
bles what the exercitant of the Jesuit Spiritual
28
‘‘Et accioche con la felicita` , che si desidera il tutto uenga
ageuolmente inteso da chi si uoglia; ho` anco fatto una tauola
methodica, o sia ordinata, delle dette dodici partite [. . .] come
appresso si uede”.
29
Another interesting intertwinement, which goes beyond the
scope of this paper, concerns the relationship between ‘writing’
and ‘hearing’ accounting. One of these concerns a practice
intrinsically linked to accounting – auditing – which it is claimed
to be originally made aurally (Clanchy, 1979), as we are reminded
by the forgotten etymology of the word (from the Latin audire: to
listen, to hear). Indeed, Angelo Pietra describes the practical
activity of checking entries in the ledger and journals by marking
each of them with a ‘dot’ (puntare il libro or literally ‘dotting the
book’ – positing a dot close to each entry), to show that it has
been revised (i.e. ‘seen again’). Incidentally, he discloses a
preference for the ear rather than the eye when he asserts that
in order to check the entries properly, it was necessary to have the
assistance of a companion who could read them (‘‘ti farebbe quasi
necessario hauere un compagno pratico, che ti porgesse aiuto al
Giornale, leggendo e segnando le partite”, 1586, p. 19). Only
recently, and only in some languages, the word has changed to
re?ect the shift in the attention paid to the visual. So, for instance,
the Italian term for auditing is revision – seeing it again, or,
rather, auditing made by a visual check rather than an ‘audit’ or
auditory one.
106 P. Quattrone / Accounting, Organizations and Society 34 (2009) 85–118
Exercises was asked to do: to go through a series of
detailed steps to make an inventory of his moral life
through a form of accounting for sins, a process
relying heavily upon imagination in order to achieve
salvation (see Barthes, 1971; Quattrone, 2004). Not
surprisingly, Jones has recently described Descartes’
Geometry as spiritual exercises, in which Descartes
called for a modi?cation of the ‘‘pedagogic and
reading practices associated with the art of memory,
common places books, and encyclopaedia” (2001, p.
57–58) in order to make the right connection
between geometrical images. By making the right
connection, he meant making relationships only
between mathematical and geometrical items which
were interdependent, just as the wealth of a Jesuit
college was dependent on the items comprising the
pro?t or loss of the income statement.
The fact that accounting is made in books is sig-
ni?cant for, as noted by Camille, the passage from
the roll to the codex allowed much more complex
engagements with the text and some calculative
associations which would otherwise have been done
di?erently. As Camille puts it:
The spiritual exercise of meditatio laid emphasis
on the directions, pace and concentration of indi-
vidual worship in a way only possible with the
codex, or book form. As opposed to the roll of
earlier times, the codex allowed the reader to
recapitulate, skim, check text against picture
and refer forwards in ways not possible with
the roll, which like speech itself, unfolds in one
linear direction (1985, p. 29).
The book, along with the existence of such
devices as index, tituli, marginalia and the like, com-
bined with a methodical and analytical organisation
of the text which could also be visualised in charts
and tables, constituted heuristic devices through
which the authors’ way could be appropriated by
readers and become their way.
In this sense, ‘‘the value which the images are
given by an author can only be exemplary, not uni-
versally normative” (Carruthers, 1990, p. 234). This
is why these textbooks made constant shifts from
text to the images which they contained and the
examples they always provide in an Essemplare.
They did not simply accompany the text, but played
a primary role in helping the reader to achieve asso-
ciations in ways which were not necessarily consid-
ered by the writer. Furthermore they allowed the
reader to develop a form of logic which was not
dictated by the visual (a ‘print-logic’), but by the
contingent and multifaceted forms in which
accounting is intertwined – from the oeconomia of
the College to the accounting for sins for the de?ni-
tion of the self (Quattrone, 2004).
It is di?cult to say if these authors consciously
thought of providing the reader with this experience
through reading their books. Certainly these
authors utilised rhetorical, meditation, and mne-
monic practices that were available to them and to
which some of them (certainly Pietra and Flori)
had been exposed. In fact, the diagrams which Pie-
tra and Browne proposed, in combination with the
analytical method they adopted, were ‘‘open ended
[they were] invitations to elaborate and recompose,
not a prescriptive, ‘objective’ schematic” (Carru-
thers, 1990, p. 256), but a pragmatic instrument
(see also Thomson, 1991) ready to be appropriated.
And thus Pietra’s way can become our way.
Accounting as a working space/time: the importance
of ‘praxis’ beyond functionalism and towards
knowledge commodi?cation
Books to be practiced
What has been described in the previous section
highlights the need for a further re?ection on the
experience of reading, of practicing the book. In this
respect, Camille has highlighted how, for example,
the medieval book was activated constantly [. . .]
by the speaking, sucking mouth, the gesturing,
probing hand, and the opening, closing body.
Reading a text was a charged somatic experience
in which every turn of the page was sensational,
from the feel of the ?esh and hair side of the
parchment on one’s ?ngertips to the lubricious
labial mouthing of the written words with one’s
tongue (1998, p. 38).
He argued that this bodily experience is less evi-
dent with printed and virtual texts, but clearly read-
ing Pietra’s and Flori’s treatises required handling
them in order to make connections amongst text,
images, and numbers, and to allow a full reading
and learning experience. Thus Johns noted:
Reading is a deceptively simple practice. It can
seem so obvious and self-evident an activity that
the idea of its having a history may seem bizarre.
But it is becoming increasingly clear that people
in the past and of other cultures do not read in
anything that might unproblematically be called
P. Quattrone / Accounting, Organizations and Society 34 (2009) 85–118 107
the same way as us. [. . .] The historicity of read-
ing has particularly important implications, how-
ever, for the simple reason that it is through
reading that documents of all kinds are put to
use and thereby produce historical e?ects (1998,
p. 384).
This historicity does not depend on a linear evo-
lution of time, but on its ‘eventual’ nature – a nature
related to a particular event, a particular occasion
for that reading, a particular scope and intentio.
As Johns continued:
Recognition of the ine?able character of [read-
ing] thus needs not to imply that print is a periph-
eral subject for the historian of science. On the
contrary, in the future we shall need to marry
the two. [. . .] The salience of printed books and
papers cannot now simply be exorcised by alleg-
ing the inability of texts to determine their read-
ers’ conclusions; that they were unable to force
concurrence does not mean that such objects
were not interpreted at all. The reading of the
book is no less skilful, and no less local, than
conducting an experiment. To understand the
transformation of science into apparently univer-
sal culture, then, we need to create a history of
reading practices surrounding scienti?c books
as detailed and intricate as the appreciation we
already have on the experimental practices sur-
rounding scienti?c instruments (1998, p. 48).
Thus there is no true meaning of the message out-
side the practice of reading (Johns, 1998), just as
there is no scienti?c truth outside the practice of
the laboratory (Latour, 1987; Latour & Woolgar,
1978). So whereas scripts, inscriptions, traces,
books, and indeed science may appear to be homo-
geneous because of the consensus they have gained
(along with the scienti?c and academic practices
which help to establish them), if one looks at them
as part of a broader network in which their ontol-
ogy is de?ned (ontological politics; Mol, 1999),
30
this is never the case. It is only when the book shows
an ability to attract the reader, to engage – only
when it is performable and this performability from
potential becomes actual – that it can ignite a pro-
cess of objecti?cation in which those methodical,
visual, and mediating elements can play a funda-
mental but neglected role, at least in accounting
(but see Thomson, 1991). It is thanks to ‘practicing’,
and to the diversity and heterogeneity allowed by
the repetition of this activity (Deleuze, 1968; Tarde,
1999) that what was heterogeneous comprised what
then appeared to be homogeneous.
31
It is this engagement which producers of manu-
scripts and, even more, the ?rst printers sought, for
a book which engages is a book which sells; that is
the period when the book became a commodity
(Eisenstein, 1983a). The need to engage the reader
makes the boundary between the book as object with
an appealing visual appearance, and its content
blurred. There is no longer a clear di?erence between
the form through which the book conveys a certain
body of knowledge (be it rhetoric, accounting or
some form of Spiritual Exercises), and the knowl-
edge itself. There is an indissoluble link between
the ‘‘schema, image, word and intellectual contents”
of a book (Vasoli, 1978, p. 21, our translation), and
there cannot be a separation of ‘‘the analysis of [the]
symbolic meanings [of the text] from that of the
material forms by which [texts] are transmitted”
(Chartier, 2007, p. 1). The printing press, which
made books available to a much wider audience in
larger quantities than ever before, created the need
for greater readability. In order to exist, the book
had to engage the reader, thereby opening the way
to the commodi?cation of the book as artefact, in
ways inextricably linked to the commodi?cation of
the knowledge it was supposed to convey.
As Johns noted, what is communicated a?ects
and is a?ected by the way it is communicated, and
also relates to whom this communication is directed
(1998, p. 473). Analogously, keeping the accounts
through written, virtual (or even oral) records
clearly a?ects the users’ practice. It a?ects that ‘lit-
urgy’: its performance makes the user experience
the medium in certain ways which relate to shared
practices concerning the organisation of knowing
(as in the case of the art of memory and rhetoric,
as it seen in Section Making accounting practical:
memory, rhetoric, and the relevance of method
beyond science).
This is even truer for books with a practical con-
tent – books which ask the reader to ‘do things’,
whether it be retreating into a dark space to meditate
on the self, as in the case of the Jesuit Spiritual Exer-
cises (see Barthes, 1971); or accounting for the wealth
30
If one looks at them as an actor-network (Latour, 2005).
31
When this peculiar combination of homogeneity of forms and
heterogeneity of uses occurs, the book becomes what has been
de?ned elsewhere as a heteromogeneous object (Quattrone &
Hopper, 2006).
108 P. Quattrone / Accounting, Organizations and Society 34 (2009) 85–118
of a monastery, a ?rm, or a contemporary multina-
tional. If one wants to understand the features of
accounting knowledge, it becomes crucial to gather
an understanding of the knowledge of accounting
knowing (Quattrone, 2000), i.e. how this knowing
happens and succeeds in organisations and society.
Why does accounting succeed? The performability,
engagement and super?ciality of accounting as
‘‘orthopraxis’’
There are two tables in Pietra’s Indirizzo (Figs. 9
and 10) that contribute to an understanding of why
these books attracted the user and became books to
be practiced. Fig. 9 illustrates the actions that Padre
Cellerario needed to perform in his duty of adminis-
tering the Monastery. The table segments the year in
months (beginning from June, as was the custom for
the Benedictines of that time) and provides an exem-
pli?cation of the operations which the assistant
should perform for each of these months. As Pietra
stated, however, this table:
has to be used only as example, for in each of our
Monasteries it will be mastery to compose this
instruction according to the use of that village,
and in conformity to the qualities and quantities
of its rents and expenses, which will be taken
from the ledger (1586, p. 6).
32
In other words, Don Angelo knew well that his
instructions were too general to be ready practica-
ble, so what he provided was, not surprisingly, a
method, a way of doing things. What is interesting,
however, is that he did so visually, through a well
ordered space on the page of a book. What he did
was to create a performable space, an archetype, a
frame, which could then be ?lled by those who were
going to use the method he was proposing.
Fig. 10 is another example of this type: a matrix
through which the inventory of the Monastery can
be prepared. As with every matrix, this graphical
layout is a pattern of absences and presences (Law
& Singleton, 2005). What is accounted for is de?ned
by the empty top left corner which de?nes the cen-
tres (e.g. the Foresteria, the Infermaria, and so
forth). On the vertical axis are subjects of account-
ability, the Fathers who are accountable for them
(e.g. the Reverendo Padre Abate, Head of the Mon-
astery, the ?rst to be checked). The things for which
they are accountable (e.g. Lettiere di Noci, Paglia-
razzi, and so on) are outlined on the horizontal axis.
Accounting is full of these spaces (and times, such as
the year-end), beginning from the highly visual for-
mat of the way in which entries are made in Jour-
nals and Ledgers (no need to reproduce them
here), which, with their visual prototype, are ready
to be ?lled by accountants. These visual spaces thus
become a ‘‘work place” (Lynch, 1985; see also
Coopmans, 2007 with regard to images), i.e. spaces
which can be performed and practiced. Far from
any representationist remnant and any functionalist
and teleological residue, visual ‘re-presentations’ in
accounting (text-)books are performable spaces/
times, where things are always made present again
and never represented in a conventional manner.
As noted in Section Accounting images and the fab-
rication of practical knowledge: The importance of
the visual and re-presentation, there is nothing to
be represented until this is not made present again
– re-presented – in so far as there is no text until this
is not read (Cavallo & Chartier, 1999, p. 5) and
there is no book unless it is opened and used (Johns,
1998).
This has some profound repercussions for the
way one can conceive of the inscriptions of which
accounting is made. What is interesting here is that
these inscriptions (Latour, 1987), these virtual maps
of the Benedictine Monasteries and Jesuit Colleges,
not only give the Padre Cellerario or the Procurator
of the College the impression of being able to see
and control from a distance the happenings in
remote areas of the orders. They do much more:
they o?er the possibility to reinvent the rationale,
nature, and function of accounting inscriptions
thanks to their performative nature.
Graphical representations (be they referred to a
utility function of an economic theory or a draw-
ing of ring-tailed lemur troops) are always so par-
tial and simpli?ed that they essentially contain
very little; they have little truth in them; for, if
it ever existed, it has been lost in the process of
diagrammatic representation which has sacri?ced
details and context for the sake of clarity. This
is the only way in which they can e?ectively com-
municate and engage the user in a performative
exercise.
If one wants to communicate, as Don Angelo
Pietra well understood, this needs to be done in
ways that are visually engaging and methodological
32
‘‘ha da servire solamente per essempio, essendo che in ciasque-
duno nostro Monastero sara` mestiero di comporre tale istruzione
secondo l’uso di quel paese, e conforme alle qualita, & quantita` delle
rendite, e spese sue, che saranno state tratte da’ Libri Maestri”.
P. Quattrone / Accounting, Organizations and Society 34 (2009) 85–118 109
in nature. It was useless to provide a detailed and
exhaustive representation of all possible actions
which the Padre Cellerario could envisage, for
instance. Much better to stay at the super?cial but
clear, ordered, and visually appealing level of the
example (or of the Essemplare, in Flori’s case),
and o?er a space and time to perform these actions,
making them our own. An attempt which would try
to tell it all would not spread, for it would not be
translatable and thinkable at the ‘eventual’ level of
the practice (Johns, 1998), i.e. it would not engage
the prospective user and/or reader who could see
in that space an opportunity for action. The needed
level of generality is the synonym of and the condi-
tion for super?ciality.
So what is left for the reader of these graphical
representations is to reconstruct the space within
them, and allows us to link photos to maps or
drawings to graphs and to produce stories out
of pictures. Paradoxically, for popular readers
at least, the work we must do to put all of those
pictures together is what makes the story they tell
seem so powerful (Myers, 1990, p. 262).
And this is how these representations have any
meaning at all.
33
Thus it seems that inscriptions of
all kinds are also able to be mobile because they
are super?cial, because they represent a ‘‘world in
its absence” (Latour, 1987); and thus this absence,
this empty space, is ready from appropriation by
the user, be the user: a human being or a non-
human cameral or information technology.
Accounting, organisations and society: from
orthodoxy to orthopraxis
Grafton and Jardine noted the profound
implications of the pedagogy of Ramist graphical
representations for what counted as knowledge in
societies:
Fig. 9. Forma della Instruttione annuale molto al proposito per lo Padre Celleraro (The form of the annual instruction very [useful] to the
aim of the Padre Cellelario). Source: From Gale. The Making of the Modern World, 1E. Ó 2008 Gale, a part of Cengage Learning, Inc.
Reproduced by permission. www.cengage.com/permissions ; .
33
I am borrowing the words of one of the anonymous referees
in this passage.
110 P. Quattrone / Accounting, Organizations and Society 34 (2009) 85–118
What was there about Ramus’ approach that
so threatened established teachers that they
dismissed it as [. . .] ‘seditiously disturbing’?
[. . .] the threat was institutional: Ramus delib-
erately discarded the di?culty and rigorous of
scholastic schooling and thereby attracted
those who regarded education as a means to
social position rather than as a preparation
Fig. 10. The inventory space in Pietra’s Indirizzo (1586, cap. 9).
P. Quattrone / Accounting, Organizations and Society 34 (2009) 85–118 111
for life of scholarship (the theological debate).
In so doing, he explicitly (though not necessar-
ily deliberately) achieved the ?nal secularisa-
tion of humanist teaching – the transition
from ‘humanism’ to ‘humanities’ (1986, p.
168).
And they continued: ‘‘[Ramism] opened the pros-
pect that the purpose of education was to purvey
information and skills, not to be morally improv-
ing” (1986, p. 168).
Whether or not humanism was the owner of
this privileged attitude towards information and
skills is not within the scope of this paper (and
indeed it seems that various notions of ‘practical’
could equally apply to medieval cultures). Rather,
it is of interest that this ‘super?cialization’ of edu-
cation implies that the meaning is not contained in
the text but in the practice of it. As Carruthers
noted, drawing on Paul Gehl, religious truth can
be seen to be achieved in two ways: through
orthodoxy and orthopraxis. The orthodox believers
seek
to reproduce the experience of learning from the
teacher, whose teaching lives in the text, verbal
tradition or creeds. An orthopractical adept, by
contrast, seeks to achieve an immanent experi-
ence of the divine equivalent to that of the foun-
der, usually by following a devotional practice
presumed to be similar (quoted in Carruthers,
1998, p. 1).
Thus, for example, ‘‘nobody in 1660s Europe
built an air-pump successfully by relying solely on
Boyle’s textual description of the engine” (Johns,
1998, p. 44), for this always required the active par-
ticipation of the reader (along with other actants) in
a broader network of experiences.
Thus the secularisation of knowledge to which
Grafton and Jardine (1986) referred entails a rela-
tionship with some shared practices (which de?ne
an organisation and a society), in order for this
knowledge to exist and acquire meaning (see Myers’
quote). This brings us back to a new form of religi-
osity, of liturgy, in which meaning is de?ned
through the ful?llment of some type of devotional
practice. Accounting inscriptions (in budgets, activ-
ity based costing systems, balanced scorecards, and
the like) mean little if not enacted through speci?c
orthopraxis which, in the context of this paper and
early modern treatises, was related to the art of
memory and rhetoric.
We are back to a kind of medieval worship of
numbers as ?gures, of devote images which need to
be litturgically experienced. In so far as the medieval
monastic practice of meditating images leads to a
theoria, i.e. an illuminating and direct vision of
God (Carruthers, 1998, p. 172), in accounting one
witnesses the equivalent mystical belief in numbers
as ?gures which, for their simplicity and apparent
objectivity, are supposed to provide access to a priv-
ileged business truth and utility (and this seems to
be increasingly the case in contemporary times).
Accounting, ?nance, and economics all produce
various theories, various theorias. They re-present
and communicate a sort of renewed alliance
between education and morality, where what is just
is only what is ‘useful’, as referred to in the beautiful
(but empty) aesthetics of their formulas, the etymol-
ogy of which, not surprisingly, shows a clear rela-
tionship to a visual and schematic understanding
of the world (from Latin forma, form; a term used
in medieval classroom teaching to identify schema
to aid the memory of students; Carruthers, 1990,
p. 72). The di?erence is that these theories do not
emerge and are not believed to emerge in the context
of a religious liturgy, but in the context of scienti?c
and business praxis; whereas they share with liturgy
many of those religious features which early medie-
val orthopraxis presented.
It is the books’ ability of making others believe
that the content of the text can be easily grasped
which makes the text and the book an object. It
becomes an object that people can refer to, describe,
and criticise. And this despite the fact that its content
may be absolutely evanescent, while the form
appears to be clear (the reader may think of a con-
temporary accounting technique such as Activity
Based Costing or Balanced Scorecard, to which
many refer but few can agree on what they are). Par-
adoxically, accounting is performable not only
because it forces the user along certain directives,
as a disciplinary gaze would imply, but also because
it leaves the user free to enact that space which is
provided by the topology of the ordered method
(think of the Balanced Scorecard in which the core
image is constant, while the content of the four boxes
and of the central circle always di?er, for they relate
to the eventual enactment of this abstract method of
performance measurement). As De Certeau noticed
(1984, pp. 29?), the user seems always to have local
tactics to react to dominating ordering strategies,
which are supposed to force human beings into
112 P. Quattrone / Accounting, Organizations and Society 34 (2009) 85–118
patterns of behaviour. What seems interesting in
accounting terms is that this possibility for resistance
and appropriation is built into the practice itself.
What some books (and not others), some
accounting techniques (and not others) manage to
do is to ignite a process of reference to a text, an
inscription, a visual image, an object, which o?ers
the reader the possibility of beginning to practice
it. It is the ignition of this process of making refer-
ence which, if maintained and repeated, makes
accounting happen and thus succeed. This is why
accounting needs always to be conceived of as a
continuous form, i.e. accounting.
As I have noted elsewhere, hierarchies and
accounting systems appear, at a super?cial level,
as the result of homogeneous rationales and uses,
and thus seem homogeneous prescriptions easily
operationable. They seem to be well ordered traces
left on white sheets of paper (Quattrone, 2004).
However, this apparent homogeneity is, in fact,
empty (for these traces are representative of an
absence, of nothing), and thus ready to attract a
process of (always partially) ?lling this emptiness.
Conclusions and implications for accounting research
In opening his book on Orality and Literacy, Ong
a?rmed:
Diachronic study of orality and literacy and of the
various stages in the evolution from on to the
other sets up a frame of reference in which it is
possible to understand better not only pristine
oral culture and subsequent writing culture, but
also the print culture that brings writing to a
new peak and the electronic culture which builds
on both writing and print. In this diachronic
framework, past and present, Homer and televi-
sion, can illuminate one another (1982, p. 2).
In a sense, this paper has adopted a similar dia-
chronic strategy. It has looked at two early account-
ing treatises (Flori, 1636; Pietra, 1586) to provide a
historically grounded understanding of how they
appealed to the reader to make accounting practical
and thus succeed. The paper has addressed this mat-
ter by looking at four interrelated areas (see Fig. 1):
issues of analytical method and the relationships
between early modern accounting and the art of
memory and rhetoric; (2) the role that visual inscrip-
tions play in making accounting practical, by
o?ering clear schematic forms of ordering and orga-
nisation of thought; (3) the role of the medium, in
the speci?c case of this paper, the book, in the fab-
rication and communication of accounting knowl-
edge; and (4) how the enactment of this
knowledge always requires an orthopraxis, i.e. how
inscriptions always relate to the ways in which the
relationship between texts and users happen
through the ful?llment of practices allowing the cre-
ation and appropriation of what counts as account-
ing. The analysis of these accounting texts helps us
to conceive of accounting as a practice which suc-
ceeds not only because it forces the users within pre-
scriptive guidelines, but also because it aids the user
to develop a calculative ability which goes beyond
simple arithmetic to extend and comprise the possi-
bility of organising knowledge in topical ways,
thanks to visualising and imagination practices.
These texts engage the reader, for they appear to
provide readymade solutions to administrative
problems, while merely creating a space and a time
for practising accounting and making it happen: i.e.
succeeding. Accounting is seen to happen when
practiced, even as books become books when they
are read. Thus for accounting to exist, it needs to
attract and generate diversity; the more it attracts
and generates heterogeneity, the more it is seen as
a homogeneous practice.
In making these points, this paper has drawn
upon historiographies which have sought to high-
light similarities (rather than di?erences) among
oral, written, and printed cultures (see, for instance,
Carruthers, 1998; Fox and Woolfs, 2001; McKenzie,
1990). These approaches show how various forms of
communication intertwine and make clear-cut sepa-
rations between medium and message di?cult. How
accounting becomes a successful practice is related
to where accounting happens. A?rming that there
are continuities in the ways in which knowledge is
fabricated and communicated makes the arguments
of this paper susceptible to de-contextualisation and
generalisation, and can hopefully o?er insights for
further investigation in the four areas (method,
visual, medium, orthopraxis) and the two directives
(how and where), informing Fig. 1.
In particular, the paper has sought to demon-
strate how accounting texts can be explored for their
pictorial form rather than their textual and represen-
tational content. Studies on method, rhetoric, and
the art of memory have highlighted the role of
images in the organisation of thinking and knowl-
edge. This is a neglected area of inquiry in account-
ing studies, in which the emphasis is often placed on
content-based rather than visual knowledge. The
P. Quattrone / Accounting, Organizations and Society 34 (2009) 85–118 113
study of Pietra’s Indirizzo and of Flori’s Trattato has
illustrated that accounts and the pictorial ‘re-presen-
tations’ that they produce need to be examined, not
exclusively for their representational power, but for
their visual and classi?catory power, for their ability
to engage and mobilise. As Fabbri (1998) noted,
inscriptions are semiotic acts and e?ects of sense
and engagement (see also Jones, Mclean, & Quatt-
rone, 2004). This emphasis o?ers a new vista on
how accounting can be perceived for its semiotic
power in organising and de?ning what counts as
knowledge and calls for an organisational semiotics
which, for instance, views numbers as ?gures (Pietra,
1586; see now also Vollmer, 2007).
The paper has also sought to highlight the impor-
tance of where these signs are recorded – where this
‘imagination’ happens (i.e. in a book or in a virtual
ledger). How the nature and role of accounting dif-
fers, depending on the medium of communication
utilised in recording entries, is still unexplored terri-
tory. And although it is understood that relation-
ships between management controls and
information technologies a?ect what counts as con-
trol (e.g. Quattrone & Hopper, 2005), little is known
about those forms of aural accountability which
shape the way in which organisations work, possibly
even more than formal systems of accountability do.
This paper has examined a speci?c mode of commu-
nication represented by 16th-century accounting
textbooks; however, there is no reason why aural
forms of accounting and accountability should not
be ‘accounted for’. Given that social interaction is
still largely aural,
34
this seems to be a fruitful area
of study in which issues of trust and the formation
of societal links in communities intertwine with oral,
written, and printed forms of business communica-
tion. If various forms of culture still co-exist in the
making of what counts as knowledge, it is striking
that accounting studies, while examining accounting
in various contexts, have concentrated mainly on
written signs.
35
Furthermore, the empirical material explored in
this paper – early accounting textbooks – constitutes
an appealing case, for it is inserted in a process of
rationalisation of practices and societies which hap-
pened in early modernity and spanned the most dis-
parate areas of everyday life, from the military to
cooking (see De Certeau, 1984). However, early
accounting textbooks may represent the most fasci-
nating case of all, given the centrality of administra-
tion techniques for the functioning of our
contemporary organisations and societies.
36
If the
notion of society comes from Latin socius, i.e. com-
panion, ally (see Latour, 2005), then understanding
how ties between these soci are made and main-
tained is a way of understanding how ‘socie-ties’
are negotiated and mediated. How accounting and
an accounting forma mentis has contributed and
continues to contribute to the de?nition of the ‘civic
being’, shaping morality and what counts as just, is
certainly an area deserving of further enquiry. How
mechanisms of societal accountability intertwine
with issues of organising the minutiae of our daily
life is a matter which needs still to be understood.
Finally, the focus on accounting as orthopraxis –
a type of apprenticeship which requires imitation
but allows di?erence and innovation – is also a mat-
ter deserving of further inquiry. There is scope for
investigating that empty space between the text
and the practice and for understanding how this
gap is ?lled through the ful?llment of various busi-
ness rituals which range from meetings to decide
whether or not to implement a new management
accounting practice on the one hand, to the extenu-
ating negotiations over the preparation of annual
budgets on the other. What I have sought to do in
this paper, through the constant reference to mem-
ory, rhetoric, and meditation practices, is to high-
light how the understanding of what is taken for
granted can be sought in areas and times which
are not necessarily cognate to the disciplinary area
of study.
In this sense, there is a great deal which can be
gained by the study of that relatively new branch
of history known as book history. If the meaning
of books is made in networks of relationships, then
the distribution of accounting ‘authors’ (be they
accountants, the standard setter, or the author of
an accounting manual), their authorship and their
34
In some cases this communication needs to be aural. This is
the case, for example, of some criminal organisations, where
organisational actions and organisings must not leave any visible
trace and thus accounting accountability have to rely on non
written ‘inscriptions’.
35
Studies in the behavioural accounting tradition have looked
at aspects other than semiotic to concentrate on various forms of
social interactions. The raising literature on trust and interogan-
isational relationships (e.g. Ditillo, 2004; Free, in press) is an
example of other areas where the nature of accounting and
accountability is mediated and resolved.
36
I am grateful to one of the anonymous referee for highlighting
this point.
114 P. Quattrone / Accounting, Organizations and Society 34 (2009) 85–118
authority is also di?used across a network. This
matter must be disentangled, for the knots and
boundaries of this web are all to be discovered.
Book history is the ‘‘end and a beginning” (Finkel-
stein & McCleery, 2005, p. 26). This statement has
been taken seriously in this paper, for whereas the
history of accounting inscriptions is long, its study
as a practical method, as a medium of communica-
tion, as a visual imagination, and as orthopraxis is
still in its infancy. Accounting books are nowadays,
to a signi?cant extent, virtual. They are kept
through various forms of information technologies.
What book history can teach us and what this paper
has sought to explore is that the present use of
accounting numbers shares with past uses many fea-
tures. Accounting scholars and practitioners too
easily forget the meditation, memory and rhetorical
practices which surrounded the genesis of account-
ing as we know it nowadays. This paper has sought
to remind those who believe that accounting and
?nance are neutral tools in managing ?nancial
transactions that these still present too often forgot-
ten mystical features which lead us to believe in the
information these practice produce. There is noth-
ing necessarily wrong with these beliefs if one takes
them for what they are. The risk is though that these
beliefs in accounting ?gures (and, possibly to a
greater extent, in ?nance models and modelling)
become a new form of mystical religion, the super?-
ciality of which makes it the most fundamentalist in
kind.
For those who think that time is a scarce resource
that should not be wasted on accounting history,
37
this paper closes with the words used by Adrian
Johns at the end of his book, The Nature of the Book
(1998, p. 638): ‘‘we can address major current issues
of communication, and perhaps even explain them,
by using the historian’s craft. [This] is, I think, an
optimistic conclusion”. A conclusion which should
inspire accounting scholars – at least those who
believe that historical works (even in accounting)
are useful for understanding who we are, and in
what organisations and society we currently live.
Acknowledgement
Historical works always require the help of col-
leagues and friends in various disciplinary areas. I
was fortunate enough to have the help of many. I
wish to thank Lina Bolzoni, Mishtooni Bose, Mario
Biagioli, Mary Carruthers, Mordechai Fengold,
Clarence Gallagher, Manfred Hinz, Keith Hoskin,
Howard Hotson, Frank Kennedy S.J., John O’Mal-
ley S.J., Cristina Neagu, George Pattison, and Peter
Sharratt for their invaluable support in exploring
the links between notions of method, rhetoric, the
visual, medieval culture and early modern Catholi-
cism. My thanks go also to Federico Barnabe`,
Catelijna Coopmans, Claire Dambrin, Sonja Gall-
hofer, Anthony Hopwood, Yannick Lemarchand,
John Mayer, Christine McLean, Christopher Na-
pier, Pasquale Ruggiero, Tomo Suzuki, Graeme
Thompson, Marc Ventresca and the participants
to the presentations I gave at the European
Accounting Association, at the Interdisciplinary
Perspectives on Accounting conference in Cardi?,
and at Kingston University for various suggestions
and advice on the development of this paper. My
sincere thanks also go to the two AOS anonymous
referees who have provided invaluable insights.
Some of their comments have left me with a new vis-
ta on other disciplines, approaches, and issues, and
have helped me to view accounting in a di?erent
light. The usual disclaimers apply.
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