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Accountability for a place in heaven: A stakeholders’ portrait in Verona’s confraternities

Moggi, Sara
•
Filippi, Vinicio
•
Leardini, Chiara
•
ROSSI, Gina
2016
  • journal article

Periodico
ACCOUNTING HISTORY
Abstract
This article describes the accountability features of confraternities in Verona during the Long Seventeenth Century. These charities, driven by a common and deep Christian spirit, played a pivotal role in a period of great depression, helping the local community. The accounts relating to their activities display precision and are rich in analytical detail, enabling the painting of a portrait of Verona’s confraternities and their economic and charitable actions as strictly bound by a spiritual aim. Using the stakeholder theory lens to analyse the archival documents of the 53 confraternities revealed by the Appraisal Book of 1682, this article highlights a complex network of relationships among these organisations and their stakeholders in light of their power, legitimacy and urgency attributes. We conclude that these confraternities’ accountability was the result of the most powerful stakeholders’ influence, and underlines confraternities’ pivotal role in supporting the poor in the local community and encouraging the salvation of souls, supporting their entrance into heaven.
DOI
10.1177/1032373216643078
WOS
WOS:000388229300006
Archivio
http://hdl.handle.net/11390/1083637
info:eu-repo/semantics/altIdentifier/scopus/2-s2.0-84976383885
Diritti
open access
Soggetti
  • nonprofit

  • religious organisatio...

  • stakeholder salience

  • brotherhood

  • accountability

Scopus© citazioni
7
Data di acquisizione
Jun 14, 2022
Vedi dettagli
Web of Science© citazioni
12
Data di acquisizione
Mar 26, 2024
Visualizzazioni
8
Data di acquisizione
Apr 19, 2024
Vedi dettagli
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