'The collector will call'

Controlling philanthropy through the annual reports of the Royal Infirmary of Edinburgh, 1837-1856

Research output: Contribution to journalArticle

18 Citations (Scopus)

Abstract

The annual report is conventionally understood as a mechanism through which those external to an entity receive information about its internal workings as a basis for holding to account those responsible for its stewardship. By contrast the current study examines the role of the annual report as an instrument for rendering external parties visible and accountable to the organisation, their local communities and to themselves. The paper analyses the ways in which the managers of the Edinburgh Royal Infirmary (ERI), an elite voluntary hospital, utilised the disclosure of the names of charitable givers in its annual reports to encourage philanthropic behaviour during the nineteenth century. It is argued that the financiers of the Infirmary were the principal subjects of the annual report and were made accountable through it. As changing economic and demographic circumstances increased pressure on hospital resources, managers of the ERI structured the presentation of data in the annual report in ways designed to encourage individuals and certain groups to question the sufficiency of their benevolence. The study reveals that the annual report has the potential to project accountability onto the self in multi-directional ways, not merely into the interior of the organisation, but also into those exterior social spaces surrounding it.

Original languageEnglish
Pages (from-to)47-72
Number of pages26
JournalAccounting History Review
Volume22
Issue number1
Early online date20 Feb 2012
DOIs
Publication statusPublished - 2012

Fingerprint

Infirmary
Edinburgh
Collectors
Philanthropy
Annual Reports
Annual reports
Managers
Disclosure
Names
Social Space
Elites
Stewardship
Voluntary Hospitals
Economics
Resources
Rendering
Entity
Visible
Benevolence
Local Communities

Keywords

  • annual report
  • history
  • hospitals
  • nineteenth century
  • philanthropy
  • Scotland

ASJC Scopus subject areas

  • Accounting
  • Business, Management and Accounting (miscellaneous)
  • Business, Management and Accounting(all)
  • History

Cite this

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