Social accounting in seventeenth century Florence. A Foucauldian analysis of a plague town
运用福柯的规训权力理论，分析了1630-1631年佛罗伦萨瘟疫期间社会会计工具（如街道巡查报告、隔离医院名单和埋葬记录）如何通过冻结城市空间来追踪每个感染者，并展示了会计在包容与排斥实践中的作用，为理解会计与规训权力的关联提供了新视角。
Informed by Foucault’s work on disciplinary power in 17th century plague towns, this study investigates the use of social accounting during the epidemic that struck Florence in 1630-1631. Social accounting devices, in the form of reports of visits to the streets of Florence, lists of internees in isolation hospitals and those buried in plague pits, effectively ‘froze’ the city space and enabled the tracking of each afflicted individual. The paper documents the role of accounting in the exercise of disciplinary power in its original site, thereby venturing beyond investigations of enclosed institutions such as military academies, factories, hospitals, prisons and schools. It demonstrates how accounting tools supported both inclusionary and exclusionary practices that later became a distinctive feature of modern forms of discipline. The study also offers a more nuanced analysis of the functioning of accounting in disciplinary regimes, which seldom displayed the icy perfection characterised by the ‘panopticon’. The paper suggests that the plague town represents an important site for examining the interconnections between accounting and disciplinary power.