Accounting and governance in diverse settings – an introduction

The article presents the Special Issue of Accounting History on the theme ‘Accounting and governance in diverse settings’. The Special Issue comprises eight further developed and refined articles that were originally presented at the ninth Accounting History International Conference (9AHIC) held in Verona, Italy, during 6-8 September 2017. The Call for Papers for the conference, and later for the Special Issue, was intended to enhance our understanding of the relationship between accounting and governance in the past, with reference to the various settings in which this relationship existed and operated. Choosing this topic will potentially open many future research paths, not only in the accounting history field but also in contemporary studies of accounting and those of governance. A summary of the foundations on which this idea for the Special Issue developed and an outline of the articles which are published herein are presented.