The paper ‘The potential of histories as a form of counter-accounting’, published in 2023, has won the prestigious ‘Best 2023 International Scientific Paper’ award by the Italian Society of Professors of Accounting and Business Economics (Società Italiana dei Docenti di Ragioneria e di Economia Aziendale – SIDREA). It was written by Eleonora Masiero, Lecturer and Researcher in Business Economics at UniTS, and Riccardo Stacchezzini and Alessandro Lai, Full Professors at the University of Verona.

This study explores the unconventional accounting activity carried out by the director and accountant of a late 19th-century children's home. The activity challenged dominant discourses and highlighted their weaknesses. The study thus contributes to critical accounting research by revealing the potential of genealogical enquiry as an alternative and meaningful tool for analysing and questioning prevailing assumptions, shedding light on the historical and discursive foundations of controversial issues.

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