AHR2025

The sea has always been a cradle of human civilisation, shaping its origins, evolution, and prosperity. From the maritime cultures of the Phoenicians and Greeks to the empires of Rome and Byzantium, the sea fostered growth and unity.

Through ingenuity and perseverance, humanity harnessed the sea to extend influence and shape political, economic, and cultural landscapes. Maritime exploration and navigation enabled the charting of the unknown and the assertion of control. Mastery of seafaring laid the groundwrork for imperial ambitions, from European colonialism to the dominance of trading companies.

Ports became hubs of cultural exchange and socio-economic development. The sea, as a highway of connection, united distant lands, fostered commerce, and gave rise to insurance.

The sea has also been a threater of conflict, where human ambition often led to strife. Its water bore witness to battles that changed nations, from ancient fleets to world wars. Through the sea also travelled the inhumanity of slavery, leaving a deep scar on history.

Equally, the sea embodies the paradox of destruction and salvation. Its natural fury, manifested in tsunamis, and storms has devastated coastliens, and tested human resilience. Simultaneously, it has been a source of hope and aid, as exemplified in the aftermath of the 1908 Messina earthquake and tsunami, when ships from Italy, Russia, and England were among the first to provide relief. The sea's capacity to destroy and to save underscores its powerful and unpredictable presence in human lives.

The sea represents both a vital resource to be protected and a fragile ecosystem requiring careful stewardship. It has provided sustenance through its abudant marine life and regulated the planet's climate as a crucial component of Earth's natural systems. Yet, these waters are increasingly threatened by overfishing, pollution, and climate change. This duality compels humanity to see the sea not merely as a source of wealth and opportunity but also as a responsibility.

From shaping societies to challenging their survival, the sea remains a constant force in the narrative of human progress, offering lessons that continue to resonate in the face of modern challenges.

Against this backdrop, accounting emerges as a powerful interpretative tool for examining the relationships between humanity and the sea. Far from being merely a technical practice, accounting is deeply embedded in social and cultural contexts, reflecting and shaping the dynamics of organisations, institutions, and societies. Through the lens of accounting, scholars can uncover fresh insights into how the sea and maritime activities have influenced economic practices, governance structures, and societal values, as well as how accounting has evolved in response to the challenges and opportunities presented by the sea.

Despite its central role in human history, the interplay between accounting and sea remains underexplored in academic research. To address this gap, the Accounting History Review 2025 annual conference, hosted by the University of Messina (Sicily, Italy), invites scholars to explore:

• How accounting theories and practices were affected by the sea and its interaction with humanity

• How accounting, as a lens, can enhance our understanding of the reciprocal influence between humanity and the sea.

• How accounting, as a social practice, has contributed to shaping the interaction between humanity and the sea.