IDEAS home Printed from https://ideas.repec.org/a/eme/rafpps/v6y2007i1p24-41.html
   My bibliography  Save this article

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

Author

Listed:
  • Enrico Viganò
  • Richard Mattessich

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 betweeneconomia aziendale(business and public economics) andragioneria(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 ofeconomia aziendaleas affectingragioneria, 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.

Suggested Citation

  • Enrico Viganò & Richard Mattessich, 2007. "Accounting research in Italy: second half of the 20th century," Review of Accounting and Finance, Emerald Group Publishing Limited, vol. 6(1), pages 24-41, February.
    • Handle: RePEc:eme:rafpps:v:6:y:2007:i:1:p:24-41
    DOI: 10.1108/14757700710725449
    as

    Download full text from publisher

    File URL: https://www.emerald.com/insight/content/doi/10.1108/14757700710725449/full/html?utm_source=repec&utm_medium=feed&utm_campaign=repec
    Download Restriction: Access to full text is restricted to subscribers
    File URL: https://www.emerald.com/insight/content/doi/10.1108/14757700710725449/full/pdf?utm_source=repec&utm_medium=feed&utm_campaign=repec
    Download Restriction: Access to full text is restricted to subscribers
    File URL: https://libkey.io/10.1108/14757700710725449?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Paolo Bogarelli, 2018. "Le coordinazioni di gestione nella teoresi Zappiana e negli studi di Management da Porter a Davenport," CONTABILIT? E CULTURA AZIENDALE, FrancoAngeli Editore, vol. 2018(1), pages 119-150.
    2. Andrea Lionzo, 2017. "Italian academia facing an international scenario: Issues and trends," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2017(2), pages 5-22.
    3. Ericka Costa & Tommaso Ramus, 2012. "The Italian Economia Aziendale and Catholic Social Teaching: How to Apply the Common Good Principle at the Managerial Level," Journal of Business Ethics, Springer, vol. 106(1), pages 103-116, March.
    4. repec:mth:ijafr8:v:8:y:2018:i:4:p:482-511 is not listed on IDEAS
    5. Florio, Cristina & Leoni, Giulia, 2017. "Enterprise risk management and firm performance: The Italian case," The British Accounting Review, Elsevier, vol. 49(1), pages 56-74.
    6. David Alexander & Roberta Fasiello, 2018. "A theoretical contribution to 21st Century problems in financial reporting," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2018(1), pages 41-66.
    7. Bikki Jaggi & Alessandra Allini & Francesca Manes Rossi & Adele Caldarelli, 2016. "Impact of Accounting Traditions, Ownership and Governance Structures on Financial Reporting by Italian Firms," Review of Pacific Basin Financial Markets and Policies (RPBFMP), World Scientific Publishing Co. Pte. Ltd., vol. 19(01), pages 1-29, March.

    More about this item

    Keywords

    Accounting research; Italy;

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eme:rafpps:v:6:y:2007:i:1:p:24-41. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Emerald Support (email available below). General contact details of provider: .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.