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Importing and "refracting" accounting: traces in over a century of a long-lived italian accounting journal

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  • Roberto Di Pietra
  • Rachele Baldi

Abstract

According to the seminal study of Parker (1989) accounting knowledge needs to be transferable from one country to another, following business exchanges, dealers, entrepreneurs and accounting professionals in all markets and institutions. In this study we have referred to the influences on Italian Accounting arriving from abroad, conducting our investigation through the analysis of scientific journals and the articles published in them. Our observations have been conducted on the longest-running Italian Accounting journal: the Italian Journal of Accounting and Business Administration (first published in 1901). Our research was performed on articles published from 1901 to 2000 in over 700 issues, covering a total of over 6,000 articles and examining the different kind of "international" citations. This analysis has allowed us to follow the evolution that has characterized Accounting in Italy in relation to the influences connected to importing ideas, knowledge, practices, concepts and institutions from other countries and the waves of knowledge observed in a hundred years.

Suggested Citation

  • Roberto Di Pietra & Rachele Baldi, 2014. "Importing and "refracting" accounting: traces in over a century of a long-lived italian accounting journal," CONTABILIT? E CULTURA AZIENDALE, FrancoAngeli Editore, vol. 2014(2), pages 79-106.
    • Handle: RePEc:fan:ccadaa:v:html10.3280/cca2014-002008
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    References listed on IDEAS

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    1. R. H. Parker, 2001. "European languages of account," European Accounting Review, Taylor & Francis Journals, vol. 10(1), pages 133-147.
    2. Bruce Kogut & Udo Zander, 1992. "Knowledge of the Firm, Combinative Capabilities, and the Replication of Technology," Organization Science, INFORMS, vol. 3(3), pages 383-397, August.
    3. Mcrae, Tw, 1974. "Citational Analysis Of Accounting Information Network," Journal of Accounting Research, Wiley Blackwell, vol. 12(1), pages 80-92.
    4. Ikujiro Nonaka, 1994. "A Dynamic Theory of Organizational Knowledge Creation," Organization Science, INFORMS, vol. 5(1), pages 14-37, February.
    5. Leuz, Christian & Pfaff, Dieter & Hopwood, Anthony (ed.), 2004. "The Economics and Politics of Accounting: International Perspectives on Trends, Policy, and Practice," OUP Catalogue, Oxford University Press, number 9780199260621.
    6. Bernard Raffournier & Alain Schatt, 2010. "Is European Accounting Research Fairly Reflected in Academic Journals? An Investigation of Possible Non-mainstream and Language Barrier Biases," European Accounting Review, Taylor & Francis Journals, vol. 19(1), pages 161-190.
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    Cited by:

    1. Alessia Patuelli & Jonida Carungu, 2016. "Accounting research trends during the last 20 years: evidence from Italy," CONTABILIT? E CULTURA AZIENDALE, FrancoAngeli Editore, vol. 2016(2), pages 65-85.

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