عنوان مقاله
منابع قدرت و شرایط زیرساختاری در حسابداری دولتی قرون وسطایی
فهرست مطالب
مقدمه
خزانه و مالیات به عنوان یک مکانیسم مدیریتی قرون وسطایی
منابع قدرت
شبکه های فعل و انفعالی چند گانه در قرن 12
ارتباط زیر ساخت های حسابداری با زیر ساخت های غیر حسابداری و منابع قدرت
نتیجه گیری
بخشی از مقاله
قدرت اجرایی
قدرت اجرایی تحت تاثیر قدرت و توانایی نظامی است. هیچ گونه ارتش متحد و واحد در نظام فئودالی وجود نداشت.قدرت نظامی پادشاه و دولت شدیدا بستگی به روابط پادشاه با افراد مورد نیاز برای تامین درخواست ها داشت. ضرورتا او به گالوانیزه کردن و تهیج ارتش با پشتیبانی خود در زمان های بحران می پرداخت. در حقیقت، پادشاه به مدیران و معاونت های محلی برای حفظ پایداری و اجرای قوانین پادشاهی متکی بود. تحت یک پادشاهی قوی و مقتدر، نظیر هنری 1 و2 ، این کار به خوبی پیش رفت. با این حال تحت حاکمیت های ضعیف و نالایق نظیر استفان، منطقه به جنگ داخلی تبدیل شد.
کلمات کلیدی:
Sources of power and infrastructural conditions in medieval governmental accounting Michael John Jones * School of Economics, Finance and Management, University of Bristol, 8 Woodland Road, Bristol BS8 1TN, United Kingdom article info abstract The role which accounting plays in power and governance is a key issue in accounting history. This study looks at a crucial development in accounting history, the emergence in the 12th century of Exchequer accounting. Exchequer accounting played a significant part in the rise of the European administrative state. This paper uses Mann’s Model of the sources of power to study the nature and role that accounting played in medieval governance. The ideological, economic, military and political sources of power are shown to be underpinned by key infrastructures such as accounting. The interrelationships between accounting, other medieval infrastructures (such as the feudal system, administrative and territorial organisation, logistics, coinage, and literacy and numerical technologies) and the sources of power are explored. 2009 Elsevier Ltd. All rights reserved. Introduction The role which accounting plays in power and governance has increasingly become a key issue of concern in accounting history (Hoskin & Macve, 2000). For example, the study of power, knowledge and government was identified by Napier (2006) as a key theme of the new accounting history which had concerned many authors (such as Burchell, Chubb, & Hopwood, 1985; Hoskin & Macve, 1986; Loft, 1986; Miller & O’Leary, 1987). As such this con- firms the need more actively to probe the ‘‘underlying processes and forces at work” in accounting (Hopwood, 1987, p. 207). These enquiries will, in turn, place greater emphasis on the social, economic and political forces implicated in the structuring of accounting institutions (Miller, 1986). The nature and role of accounting techniques and practices in the establishment, emergence and extension of governmental power has traditionally received relatively little attention. However, since Miller’s (1986, 1990) early seminal studies investigating the interactions between accounting and the state, several studies (such as Carpenter & Feroz, 2001; Edwards, Coombs, & Greener, 2002; Neu, 1999; Neu, 2000; Robson, 1994) have investigated key aspects of the way in which accounting supports governmental power. The current study adds to this literature.
