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)
Comitato Scientifico: 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), 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: 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 Pisa), Enrico Deidda (Università degli Studi di Ferrara), Alisdair Dobie (Edge Hill, University, United Kingdom), Elena Giovannoni (University of Birmingham, United Kingdom) Royal Holloway University of London), Alessandro Lai (Università degli Studi di Verona)
Comitato d’Onore: Maria Bergamin (Università degli Studi di Venezia), 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.

Editorial Guidelines

Article Processing Charges & Fees

The publication of any single article is not bound to the payment of any fee.

Articles concerning individuals or containing personal information that makes a human subject identifiable must comply with the international standards set by the Declaration of Helsinki, developed by the World Medical Association (WMA) and revised in 2013.

For further information about the ethical conduct of the journal, please refer to the Publication Ethics linked in this section.

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.
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ANVUR scientific journal area: Area 11, Area 13

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

Issue 1/2024



Call for Papers