J. Andrew Mendelsohn
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Miners’ chest
How performative accounting forged the ills of industry
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J. Andrew Mendelsohn’s chapter focuses on economic, governmental, and medical policies in early modern mining societies in Saxony. Starting with the example of a penny box of German miners’ societies and the in and out of clinking pennies, the weekly payments of miners to the societies’ penny box, and the money’s use for injured or harmed miners suffering from miners diseases, J. Andrew Mendelsohn combines economic history (miners’ societies and sick funds as the earliest form of social insurance) and medical history (expertise on miners’ diseases as the earliest form of occupational health). Accounting, Mendelsohn argues, constituted each in relation to the other.

Mines and mining towns were both an important economic sector and a kind of experimental field for medical observation and knowledge production, amid the background of attempts to govern the laboring body of miners. This was because mining investors, with their public responsibility in miners, had a vested interest in miners living longer and healthier (and thus more productive) lives. In this sense Mendelsohn argues that all-pervasive values and practices of welfare, effective work, and good governance – in both a moral and technical sense – entailed accounting for anything significant happening to the bodies of miners. For this reason, the practice of the official mining physician involved substantial administrative organisation, managerial and medical oversight, and various forms of recordkeeping, especially simple forms of accounting, all within a framework of accountability that was both political and economic.

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Accounting for health

Calculation, paperwork, and medicine, 1500–2000

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