The paper investigates the functioning of the accounting system in the town of Monza and demonstrates the fundamental role it had in the management of the Spanish flu pandemic and in the exercise of a biopolitical governmental apparatus. Although the relationship between pandemics and accounting has been investigated, we exploit a relevant historical period. During the outbreak of the pandemic, Italy was fighting the First World War, and the information was under control. We analyse historical accounting documents along three dimensions —technical, social, and informative— considering the multidimensionality of external information. Our findings support that accounting is not just a mere tool but a social practice that influences people and permits the government to exercise biopower. The creation of a separate accounting register for the municipality and the hospital made it possible to highlight the operations relating to the management of the pandemic, shaping the behaviour of the actors involved. Moreover, accounting was used to exercise power because of some tools useful to oblige people to adhere to extraordinary measures. The paper presents multiple contributions to the literature regarding accounting and natural disaster streams and the establishment of biopower.

FOR YOUR OWN SAFETY: ACCOUNTING FOR BIOPOWER AND INFORMATION DURING THE SPANISH FLU PANDEMIC IN THE MUNICIPALITY OF MONZA

Andrea Fontanella
Primo
;
Alessandro Paolo Rigamonti
Secondo
;
Mariarita Pierotti
Penultimo
;
2024-01-01

Abstract

The paper investigates the functioning of the accounting system in the town of Monza and demonstrates the fundamental role it had in the management of the Spanish flu pandemic and in the exercise of a biopolitical governmental apparatus. Although the relationship between pandemics and accounting has been investigated, we exploit a relevant historical period. During the outbreak of the pandemic, Italy was fighting the First World War, and the information was under control. We analyse historical accounting documents along three dimensions —technical, social, and informative— considering the multidimensionality of external information. Our findings support that accounting is not just a mere tool but a social practice that influences people and permits the government to exercise biopower. The creation of a separate accounting register for the municipality and the hospital made it possible to highlight the operations relating to the management of the pandemic, shaping the behaviour of the actors involved. Moreover, accounting was used to exercise power because of some tools useful to oblige people to adhere to extraordinary measures. The paper presents multiple contributions to the literature regarding accounting and natural disaster streams and the establishment of biopower.
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/11568/1282794
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