Rethinking the Sacred and Secular Divide. Accounting and Accountability Practices in the Diocese of Ferrara (1431-1457)

Purpose – Informed by the work of Laughlin and Booth, the paper analyses the role of accounting and accountability practices within the 15th century Roman Catholic Church, more specifically within the Diocese of Ferrara (northern Italy), in order to determine the presence of a sacred-secular dichotomy. Pope Eugenius IV had embarked upon a comprehensive reform of the Church to counter the spreading moral corruption within the clergy and the subsequent disaffection with the Church by many believers. The reforms were notable not only for the Pope’s determination to restore the moral authority and power of the Church but for the essential contributions of ‘profane’ financial and accounting practices to the success of the reforms.
Design/methodology/approach – Original 15th century Latin documents and account books of the Diocese of Ferrara are used to highlight the link between the new sacred values imposed by Pope Eugenius IV’s reforms and accounting and accountability practices.
Findings – The documents reveal that secular accounting and accountability practices were not regarded as necessarily antithetical to religious values, as would be expected by Laughlin and Booth. Instead, they were seen to assume a role which was complementary to the Church’s religious mission. Indeed, they were essential to its sacred mission during a period in which the Pope sought to arrest the moral decay of the clergy and reinstate the Church’s authority. Research implications/limitations – The paper shows that the sacred-secular dichotomy cannot be considered as a priori valid in space and time. There is also scope for examining other Italian dioceses where there was little evidence of Pope Eugenius’ reforms.
Originality/value – The paper presents a critique of the sacred-secular divide paradigm by considering an under-researched period and a non Anglo-Saxon context.

Victorius vs Dionysius: the Irish Easter controversy of AD 689

Over the past few decades, the early medieval Easter controversy has increasingly been portrayed as a conflict between the ‘Celtic’ and the ‘Roman’ churches, limiting the geographical extent of this most vibrant debate to Britain and Ireland (with the exception of the disputes caused by Columbanus’ appearance on the Continent). Both are not the case. Before c.AD 800, there was no unanimity within the ‘Roman’ cause. Two ‘Roman’ Easter reckonings existed, which could not be reconciled, one invented by Victorius of Aquitaine in AD 457, the other being the Alexandrian system as translated into Latin by Dionysius Exiguus in AD 525. The conflict between followers of Victorius and adherents of Dionysius occurred in Visigothic Spain first, reached Ireland in the second half of the 7th century, and finally dominated the intellectual debate in Francia in the 8th century. This article will focus on the Irish dimension of this controversy. It is argued that the southern Irish clergy introduced the Victorian reckoning in the AD 630s and strictly adhered to that system until the end of the 7th century. When Adomnan, the abbot of Iona, converted to Dionysius in the late AD 680s and convinced most of the northern Irish churches to follow his example, this caused considerable tension with southern Irish followers of Victorius, as is impressively witnessed by the computistical literature of the time, especially the texts produced in AD 689. From this literature, the issues debated at the time are reconstructed. This analysis has serious consequences for how we read Irish history towards the end of the 7th century; rather than bringing the formerly ‘Celtic’ northern Irish clergy in line with southern Irish ‘Roman’ practise, Adomnan added a new dimension to the conflict.

Whose sins do the Brethren confess? The problem of sin as the problem of expiation

Among Brethren fisher families in Gamrie, northeast Scotland, professional clergy and written liturgy are held to be blasphemous denials of the true workings of the Holy Spirit. God, I was told, chooses to speak through all born-again (male) persons, unrestricted by the vain repetitions of lettered clerics and their prayer books. In this context, confession of one’s own sin is a private and pointedly interior affair. In Gamrie, not only did every man seek to be his own skipper, but also his own priest. Yet, much of Brethren worship is given over to ritualised acts of confession. So whose sins do the Brethren confess, and to what end? This article argues that among the Brethren of Gamrie, such acts involve confessing not one’s own sin, but the sins of a ‘sick’ and ‘fallen’ world. More than this, by attending to the sociological (as opposed to theological) processes of confessing the sins of another, we see a collapse in the distinction between confiteor and credo that has so dogged anthropological studies of Christianity. In Brethren prayer and bible study, as well as in everyday gossip, the “I confess” of the confiteor and the “I believe” of credo co-constitute one another in and through evidences of the ‘lostness’ of ‘this present age’. But how, if at all, does this solve ‘the problem of sin’? This article suggests that, with the ritual gaze of confession turned radically outward, Brethren announcements of global wickedness enact (in a deliberate tautology) both a totalising call for repentance from sin, and a millenarian creed of the imminent apocalypse. Here, the problem of ritual can be understood as the problem of (partially failed) expiation.