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Accounting for Madness: The Real Case dei Matti of Palermo 1824-1860

Funnell, Warwick N., Antonelli, Valerio (2017) Accounting for Madness: The Real Case dei Matti of Palermo 1824-1860. Accounting, Auditing & Accountability Journal, 30 (5). pp. 1111-1141. ISSN 0951-3574. (doi:10.1108/AAAJ-05-2015-2047) (KAR id:56675)

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Purpose: The purpose of this paper is to understand the role played by accounting in managing an early nineteenth century lunatic asylum in Palermo, Italy.

Design/methodology/approach: The paper is informed by Foucault’s studies of lunatic asylums and his work on governmentality which gave prominence to the role of statistics, the “science of the State”.

Findings:This paper identifies a number of roles played by accounting in the management of the lunatic asylum studied. Most importantly, information which formed the basis of accounting reports was used to describe, classify and give visibility and measurability to the “deviance” of the insane. It also legitimated the role played by lunatic asylums, as entrusted to them in post-Napoleonic early nineteenth century society, and was a tool to mediate with the public authorities to provide adequate resources for the institution to operate.

Research limitations/implications: This paper encourages accounting scholars to engage more widely with socio-historical research that will encompass organisations such as lunatic asylums.

Originality/value: This paper provides, for the first time, a case of accounting applied to a lunatic asylum from a socio-historical perspective.

Item Type: Article
DOI/Identification number: 10.1108/AAAJ-05-2015-2047
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Divisions > Kent Business School - Division > Department of Accounting and Finance
Depositing User: Warwick Funnell
Date Deposited: 28 Jul 2016 10:11 UTC
Last Modified: 09 Dec 2022 05:02 UTC
Resource URI: (The current URI for this page, for reference purposes)

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