The contribution of the Italian literature to the international Accounting History literature

Maran, L and Leoni, G 2019, 'The contribution of the Italian literature to the international Accounting History literature', Accounting History, vol. 24, no. 1, pp. 5-39.


Document type: Journal Article
Collection: Journal Articles

Title The contribution of the Italian literature to the international Accounting History literature
Author(s) Maran, L
Leoni, G
Year 2019
Journal name Accounting History
Volume number 24
Issue number 1
Start page 5
End page 39
Total pages 35
Publisher Sage Publications Ltd.
Abstract Italian and Anglo-Saxon accounting scholarships are rather different in their philosophical foundations and conceptual categories. Such difference has implications for Italian scholars aiming at contributing to the international accounting history (AH) literature. This work aims to qualify the contribution of Italian scholars to the (AH) literature. By means of a review of the AH publication patterns of Italian scholars both in Italian and English language, from 2010 to 2016, the analysis compares Italian and international outlets. Furthermore, the comparison considers the entrenched bi-lingual and cultural aspects, by highlighting the textual similarities and differences of specific contributions. With its results, the study adds to prior literature on the publishing patterns in AH, by shedding light on how Italian accounting historiography has developed in an international context. Moreover, this work highlights the challenges for Italian scholars willing to disseminate AH research outside their national context and promotes cross-country collaborations to expand the pathways, time and foci of international AH.
Subject Accounting, Auditing and Accountability not elsewhere classified
Keyword(s) authors
comparative international accounting history
international
Italian
publication patterns
research outlets
DOI - identifier 10.1177/1032373218783333
Copyright notice © The Author(s) 2018
ISSN 1032-3732
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