This paper sets out to explore how hybrid organizations managed their established institutional complexity in the past, and what place was there for accounting in this endeavor. The paper draws on a historical case study of how a social entity operated in XIV-XVI century Venice. Ca’ di Dio, a...

The paper uses a procedure called data envelopment analysis (DEA) to compare internal against external (outsource) efficiency in the delivery of finance function activities. The approach allows a direct comparison between the in‐house efficiency of UK small, medium and large companies in...