Purpose – Within the context of Counter-reformation, this work addresses the question of how accountability can be organized not just during a donor’s life but after his death by the mean of his last will. This investigation considers both budget for philanthropic strategies within the testament and the role of art and artists to commemorate the donor’s own donations and greatness. Design/methodology/approach – The paper grounds on a historical study referring to the death in 1656 of Lord Giovan Camillo Cacace, delegate of the king Philip IV, State Counselor of the Reign of Naples and philanthropist. The study employs a meta-analysis of his testament and adopts Accountability through action (Parker, 2014) as informing theory. Moreover, the work entangles sights coming from the donor’s ethical behaviour and expectation of self-celebration with requirements expressed by the ecumenical gathering known as the Council of Trent to gain the salvation in the afterlife. Findings – This investigation shows that the donor’s accountability leaning emerges as accountability through action and expands the theory beyond by considering accountability practices envisaged and planned through the testament as the donation was being made after the Lord’s death. Furthermore the analysis points out art as a visual alternative communication to both financial reports, buildings and other artefacts. Research limitations/limitations – The study is based on a single case study and shows the need for more comparative analyses between accounting and art in order to gain a better understanding of motivations for and manifestations of “after-death accountability” and visual art as a media to convey meanings. Originality/value – For the first time in the accounting history literature, the work presents an interdisciplinary analysis between accountability and art and provides extension of social accountability theory into the outlet of “the after-death”. Through the ties of the last will, accountability practices planned by the donor realize a control on wealth and on executors of the estate implementing philanthropy strategies. Art portrays the evidence of the donor’s behaviour during his life, which is new and offers a reference to the contemporary meaning of communication media.

After-death accountability through action and visual art towards the afterlife

Santaniello Lucrezia;Abetti Luigi;Coronella Stefano
2018-01-01

Abstract

Purpose – Within the context of Counter-reformation, this work addresses the question of how accountability can be organized not just during a donor’s life but after his death by the mean of his last will. This investigation considers both budget for philanthropic strategies within the testament and the role of art and artists to commemorate the donor’s own donations and greatness. Design/methodology/approach – The paper grounds on a historical study referring to the death in 1656 of Lord Giovan Camillo Cacace, delegate of the king Philip IV, State Counselor of the Reign of Naples and philanthropist. The study employs a meta-analysis of his testament and adopts Accountability through action (Parker, 2014) as informing theory. Moreover, the work entangles sights coming from the donor’s ethical behaviour and expectation of self-celebration with requirements expressed by the ecumenical gathering known as the Council of Trent to gain the salvation in the afterlife. Findings – This investigation shows that the donor’s accountability leaning emerges as accountability through action and expands the theory beyond by considering accountability practices envisaged and planned through the testament as the donation was being made after the Lord’s death. Furthermore the analysis points out art as a visual alternative communication to both financial reports, buildings and other artefacts. Research limitations/limitations – The study is based on a single case study and shows the need for more comparative analyses between accounting and art in order to gain a better understanding of motivations for and manifestations of “after-death accountability” and visual art as a media to convey meanings. Originality/value – For the first time in the accounting history literature, the work presents an interdisciplinary analysis between accountability and art and provides extension of social accountability theory into the outlet of “the after-death”. Through the ties of the last will, accountability practices planned by the donor realize a control on wealth and on executors of the estate implementing philanthropy strategies. Art portrays the evidence of the donor’s behaviour during his life, which is new and offers a reference to the contemporary meaning of communication media.
2018
978-88-6659-164-1
File in questo prodotto:
Non ci sono file associati a questo prodotto.

I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.

Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/11367/71174
Citazioni
  • ???jsp.display-item.citation.pmc??? ND
  • Scopus ND
  • ???jsp.display-item.citation.isi??? ND
social impact