Governmentality rationales and calculative devices: the rejection of a territorial barter proposed by the King of Spain (XVII century) Alessandro Lai♥, Giulia Leoni♦ and Riccardo Stacchezzini♣ ♥ Alessandro Lai, Full Professor of Accounting, Dipartimento di Economia aziendale (Business Administration Department), University of Verona (Italy), tel. +39.045.8028574, fax +39.045.8028488,
[email protected], corresponding author ♦ Giulia Leoni, Ph.D. Student in Business Administration, Dipartimento di Economia aziendale (Business Administration Department), University of Verona (Italy), tel. +39.045.8028296, fax +39.045.8028488,
[email protected] ♣ Riccardo Stacchezzini, Assistant Professor of Accounting, Dipartimento di Economia aziendale (Business Administration Department), University of Verona (Italy), tel. +39.045.8028186, fax +39.045.8028488,
[email protected] Alessandro Lai is the author of paragraphs 1 and 3, Giulia Leoni wrote paragraphs 2 and 4, while Riccardo Stacchezzini is the author of paragraphs 5, 6 and 7. Date of submission: April 7th, 2010 (paper submitted for the 6th Accounting History International Conference, Wellington, 18‐20 August 2010); revision: June 25th, 2010. 1 Governmentality rationales and calculative devices: the rejection of a territorial barter proposed by the King of Spain (XVII century) Abstract Almost 400 years ago, a territorial barter proposed by the King of Spain was refused by Ferdinando Gonzaga, Duke of Mantova and Marquis of Monferrato. The barter would have stated the exchange of Monferrato with the Isle of Sardinia, a Vice-Reign of the Spanish kingdom. It was the 1618 when a Duke’s advisor drafted a report (“Relatione dell’Isola di Sardigna”) to highlight the financial and governmental matters of the island.