@misc{10498/33803,
year = {2024},
url = {http://hdl.handle.net/10498/33803},
abstract = {This article analyses the role played by accounting in the social order, drawing inspiration from
the works of Ezzamel and the literature related to accounting inscriptions and discourse. To that
end, our research examines four Spanish charitable organisations with which the Catholic Church
collaborated closely in the final years of the eighteenth century and early years of the nineteenth,
a period during which enlightened ideas about how to deal with poverty threatened the tradi-
tional role of the Church.
Based on this study, we argue that accounting, as a relevant part of the discursive practices of
the dominant actors in charitable activity, (i) structures society, creating social spaces in which it
inscribes people, and establishes links and distances between these spaces, (ii) constructs the truth
about the achievements of charitable organisations and the charitable work of donors/collabo-
rators, and (iii) collaborates in strengthening power relations and promotes both social equilib-
rium and the social mobility of individuals and groups.},
organization = {Federación Española de Enfermedades Raras (Spain)},
publisher = {Academic Press},
keywords = {Accounting},
keywords = {Social positioning},
keywords = {Charitable organisations},
keywords = {Catholicism},
keywords = {Enlightenmen},
title = {The quid pro quo of charity: accounting, power and social positioning},
doi = {10.1016/J.CPA.2024.102730},
author = {Capelo Bernal, María Dolores and Araujo Pinzón, Pedro},
}