RT journal article
T1 The quid pro quo of charity: accounting, power and social positioning
A1 Capelo Bernal, María Dolores
A1 Araujo Pinzón, Pedro
A2 Economía Financiera y Contabilidad
K1 Accounting
K1 Social positioning
K1 Charitable organisations
K1 Catholicism
K1 Enlightenmen
AB This article analyses the role played by accounting in the social order, drawing inspiration fromthe works of Ezzamel and the literature related to accounting inscriptions and discourse. To thatend, our research examines four Spanish charitable organisations with which the Catholic Churchcollaborated 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 ofthe dominant actors in charitable activity, (i) structures society, creating social spaces in which itinscribes people, and establishes links and distances between these spaces, (ii) constructs the truthabout 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.
PB Academic Press
SN 1095-9955
YR 2024
FD 2024
LK http://hdl.handle.net/10498/33803
UL http://hdl.handle.net/10498/33803
LA eng
NO Federación Española de Enfermedades Raras (Spain)
DS Repositorio Institucional de la Universidad de Cádiz
RD 10-nov-2026