Accounting and disciplinary methods in fishery management

Purpose The purpose of this study is to contribute the research related “the interplay between accounting and state, politics, local authorities in broad government administration food for sustainability populations” (Sargiacomo et al. , 2016). Considering contemporary examples investigating genealogy an 18th-century reform fishery management (the New Plan), authors explore role played by calculative practices when intervene using forms discipline based on control systems that acted commons (fish), people space. Design/methodology/approach This paper historically grounded archival a fish provisioning case during 18th century Ancona, Italian town Adriatic coast. investigation adopts approach focussed use disciplinary methods terms highlighted Foucault. perspective offers lens capable revealing key period became “general formulas domination” (Foucault, 1977) Papal States were looking solutions 2007). highlights similarities with management. Findings shows governability commons' logic not limited properties good, but rather “it achieved through objects instruments are deployed make it possible” (Johnsen, 2014, p. 429). It reveals assumed economic calculation different eras their contribution art governing realised state (Hoskin Macve, unveils how effectively operates “naming counting” activities (Ezzamel Hoskin, 2002) system documents registers; these have pivotal redefining keeping goods (fish) (fishermen) under control. also importance properly quantifying data management, confirming literature topic (Beddington 2007, 1713). In situations, refer stock sea consequent estimation catch. historical investigation, although environmental protection was issue, quantification refers entered whose result new adopted facing needs. addition, early evidence organised rational-based mechanisms Enlightened ideas emerging context. Originality/value Despite fact represent fundamental good governments act response population's needs, there has been no attention paid governmental used or accounting. study's novelty its fishery, Foucauldian understand accounting's governance. permits unveil support one main principles governance represented congruence rules conditions (Fennell, 2011, 11; Ostrom, 1990, 92).