Florentine Cathedral Construction Site in the XIV Century: Management and Accountability Practices

This study explores the management and accountability practices of the Opera di Santa Maria del Fiore (OSMF) during the construction of the Florence Cathedral from 1353 to 1382. Voluntary reporting practices and the engagement of interested parties are investigated through archival research, providing insights into the governance of hybrid organizations in the Middle Ages. Funded by public resources, the OSMF navigated pressures from political and religious authorities by fostering transparency. The analysis underscores three aspects: (1) the role of interested parties, (2) the implementation of early workplace welfare measures, and (3) the evolution of accounting practices in response to institutional pressures. Using institutional and legitimacy theories, the OSMF reporting is revealed to be an administrative tool and a mechanism for securing legitimacy in this study. The findings contribute to the field of accounting history and enhance our understanding of governance dynamics in complex environments, providing valuable lessons for modern management.