Institutional pluralism, accounting and the State. The Opera del Duomo in Pisa as a hybrid organisation (XI-XVI centuries)

This study considers the Opera del Duomo in Pisa, the organisation tasked with building the world-renowned complex located in the Square of Miracles, from its inception to the formation of the Grand Duchy of Tuscany in the 16th century. It draws upon Besharov and Smith’s understanding of hybridity to document the factors driving the transition from a form of hybridity characterised by a high level of conflict between the logics of the State, the Church and the Commune of Pisa to a form in which the State logic dominated over the others and conflict was overcome. The paper unveils how the regulatory power of the State generates changes in the interactions among logics over time, with particular attention to the role of accounting and accountability practices. It shows how historical studies help to untangle situations in which logics coexist in extreme conflict and identify new ways to engage with them.