Accounting research in Italy: second half of the 20th century

Accounting research in Italy: second half of the 20th century Purpose – The purpose of this paper is to offer a concise survey and comparison of Italian accounting research and academic publications during the second half of the 20th century. Design/methodology/approach – The paper discusses the special relation between economia aziendale (business and public economics) and ragioneria (accounting) in Italy. The subsequent discussion on “financial accounting” includes a sub‐section on income‐orientation (vs capital‐orientation), especially important in Italy during this period, and the present crisis of economia aziendale as affecting ragioneria , contributions by major Italian accountants of the period (above all, Onida and Amaduzzi) are discussed. After a section on “cost and managerial accounting” (of less significance in Italy than financial accounting), and a look at “novel accounting trends”, the paper closes with a discussion of some representative historical studies of the period. Findings – The paper reveals the changing international position of Italian accounting research. Research limitations/implications – The paper is limited by selecting the most prominent and relevant contributions among a host of pertinent publications. Originality/value – In contrast to previous research, the paper offers an integrated survey of major Italian accounting publications of the entire second half of the 20th century. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Review of Accounting and Finance Emerald Publishing

Accounting research in Italy: second half of the 20th century

Loading next page...
 
/lp/emerald-publishing/accounting-research-in-italy-second-half-of-the-20th-century-FgGjljBRxP
Publisher
Emerald Publishing
Copyright
Copyright © 2007 Emerald Group Publishing Limited. All rights reserved.
ISSN
1475-7702
DOI
10.1108/14757700710725449
Publisher site
See Article on Publisher Site

Abstract

Purpose – The purpose of this paper is to offer a concise survey and comparison of Italian accounting research and academic publications during the second half of the 20th century. Design/methodology/approach – The paper discusses the special relation between economia aziendale (business and public economics) and ragioneria (accounting) in Italy. The subsequent discussion on “financial accounting” includes a sub‐section on income‐orientation (vs capital‐orientation), especially important in Italy during this period, and the present crisis of economia aziendale as affecting ragioneria , contributions by major Italian accountants of the period (above all, Onida and Amaduzzi) are discussed. After a section on “cost and managerial accounting” (of less significance in Italy than financial accounting), and a look at “novel accounting trends”, the paper closes with a discussion of some representative historical studies of the period. Findings – The paper reveals the changing international position of Italian accounting research. Research limitations/implications – The paper is limited by selecting the most prominent and relevant contributions among a host of pertinent publications. Originality/value – In contrast to previous research, the paper offers an integrated survey of major Italian accounting publications of the entire second half of the 20th century.

Journal

Review of Accounting and FinanceEmerald Publishing

Published: Feb 27, 2007

Keywords: Accounting research; Italy

References

You’re reading a free preview. Subscribe to read the entire article.


DeepDyve is your
personal research library

It’s your single place to instantly
discover and read the research
that matters to you.

Enjoy affordable access to
over 18 million articles from more than
15,000 peer-reviewed journals.

All for just $49/month

Explore the DeepDyve Library

Search

Query the DeepDyve database, plus search all of PubMed and Google Scholar seamlessly

Organize

Save any article or search result from DeepDyve, PubMed, and Google Scholar... all in one place.

Access

Get unlimited, online access to over 18 million full-text articles from more than 15,000 scientific journals.

Your journals are on DeepDyve

Read from thousands of the leading scholarly journals from SpringerNature, Wiley-Blackwell, Oxford University Press and more.

All the latest content is available, no embargo periods.

See the journals in your area

DeepDyve

Freelancer

DeepDyve

Pro

Price

FREE

$49/month
$360/year

Save searches from
Google Scholar,
PubMed

Create folders to
organize your research

Export folders, citations

Read DeepDyve articles

Abstract access only

Unlimited access to over
18 million full-text articles

Print

20 pages / month