Abstract
The Twelfth Accounting History International Conference (12AHIC) was held in Siena, Italy, from the 4th to 6th September 2024, hosted by the Department of Business and Law of the University of Siena in collaboration with the Accounting History Special Interest Group of the Accounting and Finance Association of Australia and New Zealand and Accounting History.
The theme of the conference was ‘Accounting for arts, culture and heritage in historical perspectives’.
A total of 87 delegates attended the conference presenting papers related to the main topics suggested by the call for papers for this conference, that is ‘Accounting, accountability and organizing practices in arts, culture and heritage sectors’; ‘Accounting for heritage sites, museums, theatres, opera houses, universities, cultural organizations and beyond’; ‘Accounting and culture through historical perspectives’; ‘Accounting and the shift of cultural paradigms’; ‘Arts-inspired research methods: exploring history through arts’; ‘Accounting profession for the arts, culture and heritage sectors’; ‘Accounting standards for heritage assets: past, present and future’; ‘Time perspectives into accounting and culture’; and ‘Interdisciplinary perspectives into accounting for arts, heritage and culture’. Papers were also accepted across the full spectrum of accounting history topics and methodological and theoretical frameworks.
In addition to representation from the host country, Italy, there were accounting history scholars from Australia, France, Germany, Japan, Luxembourg, the Netherlands, New Zealand, Nigeria, Portugal, the Russian Federation, the United Kingdom, and the United States of America.
Siena lived up to its reputation as one of the world's best-known locations for arts and cultural heritage being not only recognized as a UNESCO world heritage site but also renowned for its rich artistic legacy, stunning medieval architecture and vibrant cultural traditions.
Overall, the conference included three keynote speakers’ presentations; a roundtable; and five main parallel sessions, further divided by considering different streams of research. The three keynote speakers’ presentations were delivered by:
Professor Paolo Quattrone (Professor of Accounting, Governance & Society at Alliance Manchester Business School, Manchester, UK), on the topic ‘Ratio-nality: Accounting, Rhetoric and the Mystery of Values’ (4 September 2024). Dr Eike Schmidt (Director at Museo Nazionale di Capodimonte, Naples, Italy), on the topic ‘Major Developments in the Art Market during the First Quarter of the 21st Century’ (5 September 2024). Professor Ingrid Jeacle (Professor of Accounting and Popular Culture at University of Edinburgh Business School, Edinburgh, UK), on the topic ‘Reflections on Accounting History in the Arts, Culture & Heritage’ (6 September 2024).
A roundtable (chaired by Elena Giovannoni, University of Birmingham and the University of Siena) on the topic ‘Arts, heritage and accounting history for imagining future’ was held on 5 September 2024, with the panel composed of Keith Hoskin (University of Birmingham), Laura Maran (University of Trento), Christopher Napier (Royal Holloway University), Massimo Sargiacomo (University of Chieti-Pescara), and Eike Schmidt (National Museum of Capodimonte).
A total of 51 papers were presented in the parallel sessions, in the following streams: ‘Accounting, arts, culture and heritage assets’ (11 papers), ‘Accounting and accountability, the varieties of accounting and contexts’ (10 papers), ‘Accounting identity and totalitarian regimes’ (5 papers), ‘Environment, sustainability, disasters and accounting’ (6 papers), ‘Historiography, methodology and the developments of accounting’ (7 papers), ‘Hybrid and small business organisations’ (6 papers) and ‘Women, accounting education and inequalities’ (6 papers).
An Emerging Scholars’ Colloquium was held immediately prior to the conference (4 September 2024), providing an opportunity for participants to receive feedback on their research proposals. In all, eight research proposals were presented at the colloquium. The panel of discussants comprised Carolyn Fowler (Chair, Victoria University of Wellington), Chris Carter (University of Edinburgh Business School), Ingrid Jeacle (University of Edinburgh Business School), Laura Maran, (University of Trento), Paolo Quattrone (Alliance Manchester Business School) and Pasquale Ruggiero (University of Siena).
During the conference the attendees had the opportunity to engage in several social events, specifically at the Civic Museum of Siena, the Palazzo del Rettorato and the Santa Maria della Scala Museum (where also the social dinner was held).
Special thanks are extended to Carolyn Cordery, Carolyn Fowler and Laura Maran (Joint Editors of Accounting History), Rob Vosslamber (Associate Editor of Accounting History) and Giulia Leoni (Former SIG AH Convenor, AFAANZ). Thanks go to them for their great effort and involvement in all stages of the process that the conference was possible and successful.
Gratitude is extended to all presenters, panel members, chairs of conference sessions and the reviewers of papers submitted to the conference as well as to the staff of the University of Siena. The contributions of all these stakeholders ensured the success of the conference.
A special thematic issue of Accounting History linked to the Twelfth Accounting History International Conference is scheduled to be published in 2026 drawing only on conference papers presented in Siena. The Call for Papers for this special issue will be available soon.
The Thirteen Accounting History International Conference (13AHIC) will be held in Wollongong, Australia, 8–11 July 2026, while the Fourteenth Accounting History International Conference (14AHIC) will be held in Tokyo, Japan, in 2028.
Federico Barnabè, Roberto Di Pietra, Maria Cleofe Giorgino, Elena Giovannoni, and Pasquale Ruggiero
12AHIC Conference Convenors
University of Siena, Italy