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Unfolding rationality Visual memory, performative accounting and Order. Paolo Quattrone University of Edinburgh Business School. Accounting, rhetoric and memory …. Not a causal encounter …
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Unfolding rationalityVisual memory, performative accounting and Order Paolo Quattrone University of Edinburgh Business School
Accounting, rhetoric and memory… • Not a causal encounter… • The church as ‘text’ that could be ‘read’ by the illiterate (‘rhetorical machine’ orthopraxis Vs. orthodoxy) • Inventory inventio; • Record recordor; Formula forma • Calculate , rationality calculus/ratio/schemata/conto • ‘Numbers are figures’ (Pietra, 1586) (imagines agentes, compositional art) accounting numbers not seen as representations but as a work of composition, of making links, of imagining Route of the liturgical procession in the Abbey of Centula-St-Riquier
Visionsof truth always incomplete… • Orthopraxis generates incomplete visions of truth (e.g. the Jesuits’ SE) • cf. institutional logics (systems of meaning) • Accounting generates incomplete representations • cf. Epistemic objects (structures of ‘wanting and desire’)
...the unfolding nature of rationality... The more transparency, markets, rationality fail/are incomplete... …the more we want them
...on the quasi-religious nature of rationality... How is that this continuous failure does not leave us in frustration and despair? Need to complement a structure of ‘wanting and desire’ with a structure of ‘hope and belief’
Part of a broader process of secularization of humanist knowledge: from improving morals and moral judgements to purvey information and skills (Grafton and Jardine, 1986)
The ductus: a comparison between… the Jesuit accounting practices the Spiritual Exercises Route of the liturgical procession in the Abbey of Centula-St-Riquier Accounting as ‘scientiaprattica’ (Flori, 1636) not a search for truthful representations
...then the visual became (too) cool... • …Modern purification at work… • Browne (1673), The accurate accomptant
What can welearnfromthis? Rationality as the outcome of a process of secularization of humanist practices From the improvement of morals to purvey information and skills mastering skills = being moral Rationality as a materially based institutional logic that lacks any core and always re-invents itself (it keeps its pragmatic/unfolding nature while being treated as ‘a scientific’ construct)
Small practices (I): operating the cash box… ...’Con-fused’ nature of actions… The Procurator The Rector