Servalli, S., Gitto, A., Gandelli, F.
Florence flood and the rescue of the Florence state archives: The role of accounting and accountability (2023) Accounting History
DOI: 10.1177/10323732231175711
Abstract
This archival research aims to explore the role of accounting for natural disasters. It is focused on the 1966 Florence flood. Considering the role of Florence in the worldwide cultural context, our attention is focused on the cultural patrimony in the Florence State Archive and on the role that accounting and accountability had in its rescue. The work refers to Foucault’s and Derrida’s concept of the archive and draws on the notion of accounting as ‘naming and counting’ practices. The investigation highlights the pivotal role of accounting in the rescue process of archival documents. Using ‘naming and counting’ practices, the damaged documentation was identified and inventoried and the accountability activities offered researchers knowledge of historical documents not available for investigation. These accounting practices realised the exercise of the power of re-‘consignation’ permitting an invaluable cultural patrimony to be re-consigned to the community. © The Author(s) 2023.
Author Keywords
accountability; accounting; archive; Derrida; flood; Foucault; Italy; natural disasters
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