The Accounting History Review Annual Conference returns to Messina on 23–24 September 2027, hosted at the Polo Culturale UniMe, in the heart of the city.
Housed in the former Bank of Italy building, the venue has inspired the theme of this year's conference. Historically associated with banking, credit and financial institutions, the building is now a university space for culture, research and the pursuit of knowledge. This setting invites reflection on the historical relationships between accounting, credit and trust, and on the institutions through which economic and social relationships have been organised, sustained, and transformed over time. Credit has long depended on ways of recording, measuring and assessing obligations, and on the capacity of individuals and organisations to establish trust across time and distance. Accounting practices have been central to these processes, making debts and claims visible, supporting judgements about creditworthiness, documenting commitments, and providing information through which trust and reputation could be built, challenged or restored. Credit, in turn, has developed within changing institutional settings shaped by banks, businesses, governments, courts, professions, families, communities and other organisations.
Taking this broad perspective, the conference welcomes historical research examining how accounting has interacted with credit, trust, and institutions across different periods, geographical settings, and organisational contexts. Possible areas of interest include: These themes are intended to encourage rather than restrict discussion. Papers addressing other areas of accounting history are equally welcome, reflecting the broad scope and traditions of Accounting History Review.
THE VENUE | POLO CULTURALE UNIME
KEY DATES AND SUBMISSIONS | Submit abstracts and papers to ahr2027@unime.it
EXTENDED ABSTRACT: 16 APRIL 2027
DECISION: 7 MAY 2027
FULL OR SHORT PAPER: 16 JULY 2027
CONFERENCE: 23–24 SEPT 2027
Extended abstracts of 700–1,000 words (excluding references) should include author details, keywords, the research purpose, the methodological approach, preliminary findings or emerging arguments, and intended contributions. Short papers should be no less than 4,000 words, excluding references.
SUGGESTED THEMES :
- Accounting practices in banking, lending and financial intermediation.
- Bookkeeping, records and the assessment of creditworthiness.
- Trade credit and commercial networks.
- Debt, insolvency, bankruptcy and business failure.
- Trust, reputation and relationships between creditors and debtors.
- Public credit, government debt and public finance.
- Financial institutions, regulation and professional practices.
- Accounting, information and institutional responses to financial crises.
- Maritime credit, shipping finance and marine insurance.
- ccounting and credit across different legal and cultural traditions.
- Credit practices across different forms of government and imperial contexts.
ENQUIRIES:
Cheryl S. McWatters Editor, Accounting History Review
Carmelo Marisca Conference Convenor