This chapter aims at reconstructing the emergence of forms of management control practices in the ‘Scuola Grande di San Rocco’ (SGSR), as its activity grew in scope and complexity during the XVI century. The Scuole Grandi were a relevant economic and social actor in the Republic of Venice: they were privately managed, but publicly regulated charitable organisations, sharing a devotional orientation and performing de facto welfare functions. The chapter focuses on the SGSR as it moved from the devotional role it was born with to a more widespread and structured social one (providing housing and social assistance to the needy population), in progressive integration with the State. Based on the analysis of balance sheets and administrative documents, the rapid growth of SGSR will be reconstructed, and the parallel emergence of a need for control and responsibility over the activity and the resources endowed with will be highlighted. For example, the progressive establishment of professional accountant roles, the organization by “Commissarìe” (internal units with own financial and managerial autonomy), and the construction of accountability relations with the State will be shown. In conclusion, considerations around the advancement of a culture of control in XVI century Venice will be discussed.
|Titolo:||The rise of a culture of management control: The case of Scuola Grande di San Rocco in the XVI century|
LUSIANI, Maria (Corresponding)
VEDOVATO, Marco (Corresponding)
|Data di pubblicazione:||2018|
|Appare nelle tipologie:||3.1 Articolo su libro|