A study of Michelangelo's David from an accountability perspective: Antecedents of dialogic accounting in the early Florentine Renaissance.

This article examines the accountability practices involved in the realisation and placement of Michelangelo's David (1501–1504) by the Opera of Santa Maria del Fiore, a hybrid organisation funded by the Republic of Florence, associated with the Church, and managed by commercial guilds. Through archival research, the study reveals early Renaissance antecedents of dialogic accounting (DA)—an approach emphasizing stakeholder engagement, transparency, and consensus-building—in the Opera’s governance and reporting systems. Initially characterized by monologic accounting focused on financial reporting, the Opera adopted more inclusive, dialogic practices during the politically charged decision-making process about the statue’s placement, involving diverse experts and citizens in a deliberative forum. This case highlights how political, social, and institutional factors in Renaissance Florence shaped accountability mechanisms within hybrid organisations, offering a novel historical perspective on the evolution of accounting and governance practices.