An Analysis of Publishing Patterns in Accounting History Research in Italy, 1990-2004

Abstract:     
In the last decade, an increasing number of analyses of accounting history literature have been undertaken to classify historical research paths and to "map" the variety of approaches and issues of the discipline in different geographical settings so as to make international comparisons. The paper develops these topics in the Italian context by studying the development of accounting history research (AHR) in the last 15 years. Contributions by Italian authors have been published in international and national specialist journals as well as in more general accounting journals. Other papers have been presented and published in the proceedings of the biannual SISR (Society Italiana di Storia della Ragioneria) Congress and in the Congress celebrating the 500th anniversary of the publication of Pacioli's Summa held in Venice in 1994. The findings chart publication trends during the period 1990-2004 from a quantitative and qualitative perspective, based on different dimensions, the dynamic of change in Italian AHR, and its possible limitations. The paper is informed by an international perspective and causal interpretations are attempted.

Keywords: Accounting, History, Italy

JEL Classifications: M49

Accepted Paper Series