The contribution of the Italian literature to the international Accounting History literature

Abstract

Italian and Anglo-Saxon accounting scholarships are rather different in their philosophical foundations and conceptual categories. Such difference has implications for Italian scholars aiming at contributing to the international accounting history (AH) literature. This work aims to qualify the contribution of Italian scholars to the AH literature. By means of a review of the AH publication patterns of Italian scholars both in Italian and English language, from 2010 to 2016, the analysis compares Italian and international outlets. Furthermore, the comparison considers the entrenched bi-lingual and cultural aspects, by highlighting the textual similarities and differences of specific contributions. With its results, the study adds to prior literature on the publishing patterns in AH, by shedding light on how Italian accounting historiography has developed in an international context. Moreover, this work highlights the challenges for Italian scholars willing to disseminate AH research outside their national context and promotes cross-country collaborations to expand the pathways, time and foci of international AH.