Accounting research trends during the last 20 years: evidence from Italy

Author/s Alessia Patuelli, Jonida Carungu
Publishing Year 2017 Issue 2016/2
Language English Pages 21 P. 65-85 File size 500 KB
DOI 10.3280/CCA2016-002004
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This paper is aimed at providing an overview about the recent Italian accounting research, in order to identify the main trends through the last 20 years. During such period national accounting research starts to open to the international context and major changes in the academia occur. The paper develops a content analysis of more than 1,000 research articles from the oldest Italian accounting journal, RIREA (Rivista Italiana di Ragioneria e di Economia Aziendale). It analyses the changes in authorships, themes, time frames and locations, extending Italian and international frameworks. The main results show a gradual increase in the internationalisation of authors and themes. Finally, concluding remarks should be useful for scholars and researchers.

Keywords: Accounting Research, Content Analysis, Italy, RIREA, Internationalisation, Giannessi.

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Alessia Patuelli, Jonida Carungu, Accounting research trends during the last 20 years: evidence from Italy in "CONTABILITÀ E CULTURA AZIENDALE" 2/2016, pp 65-85, DOI: 10.3280/CCA2016-002004