This work contributes to the historical-accounting literature by proposing an analysis of the correlation between accounting practices and institutional structures and their impact on the transition of the Montecassino Abbey from the Commendam era to the Santa Giustina Congregation. The study aims to shed light on an event relevant to understanding the development of Benedictine monasticism between the 15th and 17th centuries. The research is based on an interpretive-qualitative methodology, using primary and secondary sources that, read through the theoretical framework of neoinstitutionalism, allow for individual forms of isomorphism implemented by the Abbey of Montecassino for entry into the congregation of Santa Giustina. The entry into the Congregation played a key role in overcoming the profound state of crisis in values, spiritual, and economic terms by integrating the implementation of accounting and reporting techniques fundamental to regaining legitimacy for the religious institution. As stated by several scholars, the theoretical framework of neoinstitutionalism has helped to emphasize the importance of accounting as a provider of rationality and as a rational belief system whose use legitimizes the survival of specific organizational structures. The originality of the work lies in defining how, already in the era and context analyzed the structures, processes, and performance of organizations in crisis situations must be understood as responses to social requirements and expectations, rather than as isolated and improvised actions of organizational members. In general, organizations tend to act similarly to other organizations. Therefore, their actions should be understood as seeking acceptance and minimizing disruption risks. These types of alignments increase in times of crisis as uncertainties between organizations and their stakeholders are amplified. When under pressure, organizations act to reduce these uncertainties by incorporating solutions, units, patterns, and patterns of behavior that are perceived as rational, efficient, necessary, and morally correct. The first phase of our research consisted of collecting historical sources analyzing the rise of the Benedictines and related environmental events. In particular, the collection of historical books by religious and lay scholars aimed to define the historical context of our research in the period between the 15th and 17th centuries. The acquisition and interpretation of the reports of the governing body (General Chapter) allowed us to define the governance of the
networked monasteries in the management of resources. In addition, the documentary analysis of five account books of the Montecassino Abbey Library was carried out to define relevant and original insights into the changes of accounting practices in Montecassino Abbey during the investigated period. The paper shows how the Abbey of Montecassino overcame the moment of profound crisis it went through in the 15th century by joining a network of religious institutions that, by mobilizing the necessary resources, achieved a
change-supported by changing accounting practices that enabled its survival.
KEYWORDS: Montecassino Abbey, Governance, crisis, Double keeping, neoistitutionalism.
Trequattrini R., Lardo A., Palmaccio M., Manzari A. (2023). L’evoluzione degli assetti istituzionali per il superamento della crisi: Montecassino nella Congregazione di Santa Giustina, RIREA, 2, 190-209. DOI 10.17408/RIREATRLAPMMA050607082023
