Accounting for madness: the “Real Casa dei Matti” of Palermo 1824-1860
研究了19世纪早期意大利巴勒莫一家疯人院中会计在管理中的作用，发现会计信息用于描述和分类精神病人的异常行为，并帮助机构获得公共资源。
Purpose The purpose of this paper is to understand the role played by accounting in managing an early nineteenth century lunatic asylum in Palermo, Italy. Design/methodology/approach The paper is informed by Foucault’s studies of lunatic asylums and his work on governmentality which gave prominence to the role of statistics, the “science of the State”. Findings This paper identifies a number of roles played by accounting in the management of the lunatic asylum studied. Most importantly, information which formed the basis of accounting reports was used to describe, classify and give visibility and measurability to the “deviance” of the insane. It also legitimated the role played by lunatic asylums, as entrusted to them in post-Napoleonic early nineteenth century society, and was a tool to mediate with the public authorities to provide adequate resources for the institution to operate. Research limitations/implications This paper encourages accounting scholars to engage more widely with socio-historical research that will encompass organisations such as lunatic asylums. Originality/value This paper provides, for the first time, a case of accounting applied to a lunatic asylum from a socio-historical perspective.