A comparative study of the accounting research trends (1994-2014) between Spain and Italy

Patuelli, Alessia and Carungu, Jonida (2020) A comparative study of the accounting research trends (1994-2014) between Spain and Italy. Accounting History, 25 (3). pp. 488-508. ISSN 1032-3732

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Official URL: https://doi.org/10.1177/1032373219876355

Abstract / Description

Consistent with the social and institutional paradigm, countries with similar cultures, such as Italy and Spain, may show similar trends in the development of accounting research. This article develops a Comparative International Accounting History perspective, which is aimed at comparing accounting history subjects and themes in different countries. This research analyses publication patterns in accounting, understanding emerging topics and fields. It compares the last 20 years of Italian and Spanish accounting journals, developing a content analysis of each issue in the 20-year time frame from 1994 to 2014. Highlighting common trends and insights, this article adds to previous literature that examines publishing patterns of research in accounting journals from a historical point of view. It demonstrates that accounting research is developing beyond the institutional paradigm, showing an internationalisation process and trends consistent with Anglo-Saxon Journals.

Item Type: Article
Uncontrolled Keywords: accounting research, comparative accounting history, content analysis, internationalisation, Spain, Italy
Subjects: 600 Technology > 650 Management & auxiliary services
Department: Guildhall School of Business and Law
Depositing User: Jonida Carungu
Date Deposited: 30 Sep 2020 14:25
Last Modified: 07 Apr 2021 10:11
URI: https://repository.londonmet.ac.uk/id/eprint/6058


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