Accounting for governing the ecclesiastic institutes: a case history The belief that "to keep accounts" represents a strategic system of knowledge for managing all kind of organizations is widely shared. It is also acknowledged within the ecclesiastic institutions, which represent the context of this study. From the analysis of the accounting books of the Archbishop Seminary of Siena in the second half of the XVII century, the role of accounting for managing the relationships of power comes out. Accounting is affected by the governmentality settled over time and in particular when accounting is used as a factor of deception in respect to the central power of a governance structure. Thereby, the analysis of the relationships among groups of stakeholder provides insights for extending the knowledge on the culture of the local community.
Keywords: Seminary, rules, accounting books, "master of the house", relationships of power/responsibility, governmentality.