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

Roberto Di Pietra and Rachele Baldi

CONTABILIT? E CULTURA AZIENDALE, 2014, vol. 2014/2, issue 2, 79-106

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.

Date: 2014
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (1)

Downloads: (external link)
http://www.francoangeli.it/riviste/Scheda_Rivista. ... 910&Tipo=ArticoloPDF (text/html)
Single articles can be downloaded buying download credits, for info: https://www.francoangeli.it/DownloadCredit

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:fan:ccadaa:v:html10.3280/cca2014-002008

Ordering information: This journal article can be ordered from
http://www.francoang ... o.aspx?IDRivista=178

Access Statistics for this article

CONTABILIT? E CULTURA AZIENDALE is currently edited by FrancoAngeli

More articles in CONTABILIT? E CULTURA AZIENDALE from FrancoAngeli Editore
Bibliographic data for series maintained by Stefania Rosato ().