Insights from the management and accountability practices of the Florence cathedral construction site (1353-1382)

This study examines the management and accountability practices employed by the Opera di Santa Maria del Fiore (OSMF) during the construction of Florence Cathedral between 1353 and 1382. Based on an analysis of 530 provisions recorded in the OSMF’s historical archives, the research investigates voluntary reporting practices and stakeholder engagement, offering new insights into the governance of hybrid organisations in the Middle Ages. The OSMF, funded by public resources, balanced the pressures of political and religious authorities through transparency and participatory decision-making. The analysis highlights three key aspects: (i) the role of stakeholders involved as advisors in the management of the construction site; (ii) the adoption of early forms of workplace welfare, such as loans, injury compensations, and wine distributions; (iii) the evolution of accounting practices in response to institutional and socio-economic pressures. Applying stakeholder-agency theory, institutional theory, and legitimacy theory, the study demonstrates that the OSMF’s reporting was not merely an administrative tool but also a means of securing social and political legitimacy. The findings contribute to accounting history and enhance our understanding of governance dynamics in complex environments. Furthermore, comparisons with contemporary accountability practices in public and hybrid organizations reveal interesting parallels and offer valuable lessons for modern management.