Research groups

Historical perspectives on accounting and governance

The research group aims to examine accounting and corporate governance issues in a historical perspective. It particularly analyses the evolution of the relationships between accounting and governance over time, with the purpose of understanding mutual influences in every kind of organisation. Drawing on the so-called New Accounting History, the idea of Accounting as a social construction is assumed as foundation of the studies. Research activities are mainly developed through the application of interpretative models and interdisciplinary methods of analysis. Furthermore, development trends in Accounting studies in different contexts are analysed, compared and interpreted. In this regard, the group adopts the Comparative International Accounting History and the New Institutional Sociology as main research approaches.The main pubblication related to this the group are the following:

  • 2015. A comparative history of earnings management literature from Italy and the US. DOI:10.1177/1032373215602079. pp.490-517. In ACCOUNTING HISTORY - ISSN:1749-3374 vol. 20 (4) Florio, Cristina; Leoni, Giulia
  • 2015. The interplay of knowledge innovation and academic power: Lessons from "isolation" in twentieth-century Italian accounting studies. In ACCOUNTING HISTORY. Vol 20. Lai, Alessandro; Lionzo, Andrea; Stacchezzini, Riccardo
  • 2012. Governmentality rationales and calculative devices: The rejection of a seventeenth-century territorial barter proposed by the King of Spain. In ACCOUNTING HISTORY. Vol 17. Lai, Alessandro; Leoni, Giulia; Stacchezzini, Riccardo
  • 2017. Accounting historians engaging with scholars inside and outside accounting: Issues, opportunities and obstacles. In ACCOUNTING HISTORY. Vol 22. Baskerville, Rachel; Carrera, Nieves; Gomes, Delfina; Lai, Alessandro; Parker, Lee
  • 2017. Accounting history in diverse settings - an introduction. Vol 22. Lai, Alessandro; Samkin, Grant
Contact people
Alessandro Lai

Alessandro Lai
Full Professor
Francesca Rossignoli
Associate Professor
Cristina Florio
Associate Professor
Riccardo Stacchezzini
Full Professor
Topic Research area
Accounting and Governance in a historical perspective Storia della ragioneria
Accounting history
Enterprise Risk Management, corporate governance and firm performance Gestione del rischio
Risk management
Integrated Reporting Contabiità
Purchase price allocation in business combination Contabiità


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