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ACCOUNTING AND CULTURES - Rivista della Società Italiana di Storia della Ragioneria
2 issues per year , ISSN 1721-5242 , ISSNe 2283-7337
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"Contabilità e cultura aziendale. Accounting and Cultures" is the official journal of the Italian Accounting History Society, the Italian scientific academy of scholars interested in historical research in the accounting field.

The journal intends to represent a privileged "place" in which it is possible to compare scientific positions based on a variety of approaches on different accounting history topics. In particular, "Contabilità e cultura aziendale. Accounting and Cultures" intends to contribute to the affirmation and enhancement of scientific knowledge that focuses on (but are not limited to) themes that constitute the fields of interest of the same Italian Accounting History Society: the history of accounting, the history of accounting theories, the history of profit and no-profit organizations and the history of the accounting profession.

Accounting and Cultures is addressed to scholars interested in accounting history topics who carry out their research activities with internationally recognized criteria. The journal is also oriented to managers, business operators, accounting professionals etc. who show interest in investigating these topics with a scientific approach and an international orientation.

To be considered for publication, papers must be submitted in English

Editor in Chief: Stefania Servalli (Università degli Studi di Bergamo, Italia) Co-Editors: Delfina Gomes (Universidade do Minho, Portogallo); Yannick Lemarchand (Université de Nantes, Francia) Reviews and Overviews Editor: Maria Pia Maraghini (Università degli Studi di Siena) Scientific Board: Valerio Antonelli (Università degli Studi di Salerno), Garry Carnegie (RMIT University, Melbourne, Australia), Luciano D’Amico (Università degli Studi di Teramo) Roberto Di Pietra (Università degli Studi di Siena), Lucia Lima Rodrigues (Universidade do Minho, Portogallo), Marta Macias (Universidad Carlos III de Madrid, Spagna), Antonella Paolini (Università degli Studi di Macerata) Steve Walker (University of Edinburgh, Edinburgh, Regno Unito), Massimo Sargiacomo (Università degli Studi di Chieti-Pescara), Steve Zeff (Rice University, Houston, USA). Editorial Board: Alisdair Dobie (Edge Hill University, United Kingdom), Paolo Andrei (Università degli Studi di Parma), Federica Balluchi (Università degli Studi di Parma), Rachel Baskerville (Victoria University of Wellington, Nuova Zelanda), Andrea Bellucci (Università degli Studi di Perugia), Nieves Carrera (IE Business School, Madrid, Spagna), Stefano Coronella (Università degli Studi di Napoli Parthenope), Enrico Deidda (Università degli Studi di Ferrara), Alisdair Dobie (University of Stirling, Stirling, Regno Unito), Elena Giovannoni (Royal Holloway University of London), Alessandro Lai (Università degli Studi di Verona). Honorific board: Maria Bergamin (Università degli Studi di Venezia), Umberto Bertini (Università degli Studi di Pisa), Giuseppe Bruni (Università degli Studi di Verona), Giuseppe Catturi (Università degli Studi di Siena), Francesco Poddighe (Università degli Studi di Pisa).

Editors:Dipartimento di Studi Aziendali e Giuridici, Università degli Studi di Siena, Piazza San Francesco 8, Siena. E-mail:

Manuscripts are blind-reviewed by anonymous referees.

Francoangeli is aware of the importance of ensuring the preservation of digital content in order to increase the visibility and impact of its publications. For this purpose, we are members of Clockss and Portico. They are international associations of publishers and libraries, created to ensure the preservation of electronic academic publications and future access whenever the conditions for accessing the content through other forms fail.
They are certified repositories offering also authors and libraries the guarantee of technological updating, and formats to allow them to enjoy full text in perpetuity and in the most complete way possible.

For more information: Home - CLOCKSS; Publishers – Portico.

The circulation of the journal is intended to enhance the impact in the academic community, the world of applied research, business professionals, accounting professionals.

Articolo gratuito Free PDF Articolo a pagamento Pay per view access Acquista il fascicolo in e-book Issue available as e-book

Issue 2/2019 
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Valerio Antonelli, Raffaele D’Alessio, Emanuela Mattia Cafaro, Michele Bigoni, The Pope and the Train: Financial Reporting Practices in the Railroad Companies of the Papal States (1846-1870)
Stefano Coronella, Gleanings. The "Spigolature" (Gleanings) column collects peculiarities on accounting history by short essays. The State-accounting innovation in the Grand-Duchy of Tuscany
A cura della Redazione, The Eleventh Accounting History International Conference "How does accounting shape the past, present and future of society?" Portsmouth, United Kingdom 8-10 september 2021
A cura della Redazione, List of Reviewers 2019
Stefania Servalli, Editorial. Accounting history and more: The possibility of challenging barriers
Sara Moggi, Gina Rossi, Chiara Leardini, How to be accountable to local stakeholders: A lesson from savings banks
Yannick Lemarchand, News. VI International Conference on "Luca Pacioli" in Accounting History Naples, 7-8-9 November 2019 / 2nd International Seminar of Accounting History (ISAH 2019) November 21-22, 2019 University of Siena (Italy) /
A cura della Redazione, Accounting history special issue. Accounting and the exploitation of the natural world

Issue 1/2019 
Buy the issue as e-book

Mikhail Kuter, Marina Gurskaya, Ripsime Bagdasaryan, The correction of double entry bookkeeping errors in the late 14th century
Gianfranco Rusconi, The forgotten origins of social accounting: Two pioneering U.S. models of the early 1970s
A cura della Redazione, News
Stefania Servalli, Editorial. Summer of (accounting history) ideas
Annalisa Baldissera, Ruling minorities within groups of companies and their problems: Proposals from the European literature, 1776-1976
Stefano Coronella, Gleanings

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