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

Author

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  • 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
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    Citations

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    Cited by:

    1. repec:mth:ijafr8:v:8:y:2018:i:4:p:482-511 is not listed on IDEAS
    2. Andrea Lionzo, 2017. "Italian academia facing an international scenario: Issues and trends," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2017(2), pages 5-22.
    3. 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.
    4. 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.
    5. 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.
    6. 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.
    7. 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.

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    Keywords

    Accounting research; Italy;

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