Accounting History

Carolyn Cordery

Carolyn Fowler

Laura Maran

Editorial

社论

This study considers the Opera del Duomo in Pisa, the organisation tasked with building the world-renowned complex located in the Square of Miracles, from its inception to the formation of the Grand Duchy of Tuscany in the sixteenth century. It draws upon Besharov and Smith's understanding of hybridity to document the factors driving the transition from a form of hybridity characterised by a high level of conflict between the logics of the State, the Church and the Commune of Pisa to a form in which the State logic dominated over the others and conflict was overcome. The article unveils how the regulatory power of the State generates changes in the interactions among logics over time, with particular attention to the role of accounting and accountability practices. It shows how historical studies help to untangle situations in which logics coexist in extreme conflict and identify new ways to engage with them.

Zeila Occhipinti

Michele Bigoni

Roberto Verona

Simone Lazzini

Institutional pluralism, accounting and the state: The Opera del Duomo in Pisa as a hybrid organisation (XI–XVI centuries)

制度多元主义、会计与国家：比萨大教堂作为混合组织的研究（11-16世纪）

This article explores how political, religious and sectarian divisions influence the functioning of the exclusive professional accounting body in Lebanon. This article shows that this body is characterised by significant divisions among different groups of members, which has ultimately politicised the electoral processes as well as the functioning of its boards, over the years. In turn, this has drawn this body into broader divisions that are historically inherent to the Lebanese society. This article illustrates that the functioning of professional accounting associations in diverse contexts entails establishing conditions under which the coexistence of different groups is protected. Whether the difference is based on religion, sect, class or gender, confrontation should not be eliminated because it organises coexistence under potentially conflicting conditions.

Sami F Sadaka

Sectarian, religious and political divisions in a professional accounting body: The case of Lebanon

专业会计团体中的教派、宗教和政治分歧：以黎巴嫩为例

This article reviews the 25 years of Accounting History. Using bibliometric analysis, we provide a summary of bibliometric statistics to present an overview of the peer-reviewed journal's publication landscape. For this reason, we use a sample of 566 documents from the Scopus database between 1996 and 2021. We document publication and citation data indicating an increased rate of productivity and influence. We identify the leading authors, institutions and countries and find that most contributions stem from Australia-based affiliations. We also apply network analysis to reveal the major themes, collaboration patterns and existing relationships among topics. We discover that the journal displays global views that are not limited to the wisdom of one country. We classify dominant topics into 11 clusters and suggest promising avenues for future research.

Michail Nerantzidis

Stylianos Efstratios Vatis

Twenty-five years of <i>Accounting History</i>: A bibliometric analysis

《会计史》二十五年：文献计量分析

The function of nonprofit organisations (NPOs) in managing healthcare and poverty relief and the role of accounting and reporting in their management control systems have many implications for accounting historians. The present research examines the relationship between NPOs and local governments in the management of public services, particularly during health emergencies. Specifically, this study examines the institutional cooperation between the Grand Duchy of Tuscany, the Misericordia of Florence and the Santa Maria Nuova Public Hospital during the cholera epidemic of 1855–1862. This research applies a conceptual framework based on Michel Foucault's concepts of ‘governmentality’, ‘nosopolitics’ and the ‘government of the poor’ and Mitchell Dean's ‘technologies of government’ to the study of archival primary sources. This research makes several contributions to the accounting history literature regarding the involvement of NPOs in healthcare, including an original analysis of the role of accounting and reporting in the ‘government of the sick’ from a nosopolitical perspective.

Matteo Pozzoli

Marco Bellucci

Giacomo Manetti

Institutional cooperation in handling epidemics: The case of the Misericordia of Florence during the Italian preunification period

机构合作应对疫情：意大利统一前佛罗伦萨仁慈堂的案例

Abbreviation
Journal Impact	1.80
Quartiles(Global)	BUSINESS, FINANCE(Q3)

ISSN	1032-3732, 1749-3374
h-index	33

Publication Information	Publisher: SAGE Publications Ltd，Publishing cycle: ，Journal Type: journal，Open Access Journals: No
Basic data	Year of publication: 1996，Proportion of original research papers: 100.00%，Self Citation Rate:35.30%， Gold OA Rate: 33.75%

Accounting History

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Editorial

Institutional pluralism, accounting and the state: The Opera del Duomo in Pisa as a hybrid organisation (XI–XVI centuries)

Sectarian, religious and political divisions in a professional accounting body: The case of Lebanon

Twenty-five years of Accounting History: A bibliometric analysis

Institutional cooperation in handling epidemics: The case of the Misericordia of Florence during the Italian preunification period

Institutional pluralism, accounting and the state: The Opera del Duomo in Pisa as a hybrid organisation (XI–XVI centuries)

Twenty-five years of Accounting History: A bibliometric analysis

Sectarian, religious and political divisions in a professional accounting body: The case of Lebanon

Institutional cooperation in handling epidemics: The case of the Misericordia of Florence during the Italian preunification period

Editorial