دانلود مقاله انگلیسی رایگان:حسابداری منحرف در زندانهای ایتالیایی قرن نوزدهم - 2019
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  • Accounting for the ‘deviant’ in 19th century Italian prisons Accounting for the ‘deviant’ in 19th century Italian prisons
    Accounting for the ‘deviant’ in 19th century Italian prisons

    سال انتشار:

    2019


    عنوان انگلیسی مقاله:

    Accounting for the ‘deviant’ in 19th century Italian prisons


    ترجمه فارسی عنوان مقاله:

    حسابداری "منحرف" در زندانهای ایتالیایی قرن نوزدهم


    منبع:

    Sciencedirect - Elsevier - Critical Perspectives on Accounting, Corrected proof: doi:10:1016/j:cpa:2019:06:001


    نویسنده:

    Michele Bigoni a,⇑, Valerio Antonelli b, Emanuela Mattia Cafaro b, Raffaele D’Alessio b, Warwick Funnell


    چکیده انگلیسی:

    Studies of accounting in prisons have documented how the dominance of neo-liberal preferences in the management of prison systems has meant a focus on measuring costeffectiveness and discharging accountability in a way which ignores important aspects of prison life such as decency and rehabilitation. The present work recognises the need for accounting studies to unmask the prejudiced, interested and potentially socially damaging use of accounting in prison reform by exposing how accounting is often a tool which can be used to discipline individuals consistent with the values of economic and political elites within a society. By applying a Foucauldian lens to the analysis of the prison systems of the major Italian States in the early 19th century, the study shows how accounting was an essential aid in ensuring that the correction of individuals was carried out consistent with the moral priorities of the liberal bourgeois society of the time. The specific visibilities created by means of accounting, upon which decisions on the life of prisoners were made and which still characterise modern prisons, reduced human life to a simplistic numerical representation. These were then used to reconstruct ‘deviant’ individuals as productive, obedient citizens, regardless of their specific circumstances
    Keywords: Accounting | Prison | Foucault | Liberal values


    سطح: متوسط
    تعداد صفحات فایل pdf انگلیسی: 18
    حجم فایل: 675 کیلوبایت

    قیمت: رایگان


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