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Unfolding rationality Visual memory, performative accounting and Order

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 rationality Visual memory, performative accounting and Order

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  1. Unfolding rationalityVisual memory, performative accounting and Order Paolo Quattrone University of Edinburgh Business School

  2. 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

  3. 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’)

  4. ...the unfolding nature of rationality... The more transparency, markets, rationality fail/are incomplete... …the more we want them

  5. ...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’

  6. 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)

  7. 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

  8. ...then the visual became (too) cool... • …Modern purification at work… • Browne (1673), The accurate accomptant

  9. 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)

  10. Small practices (I): operating the cash box… ...’Con-fused’ nature of actions… The Procurator The Rector

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