A comparative study of the accounting research trends (1994-2014) between Spain and Italy
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...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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SAGE Publications
2020
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| Online Access: | https://repository.londonmet.ac.uk/6058/1/Final-paper-main-file-tables-and-figures.pdf |
| _version_ | 1804072559763783680 |
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| author | Patuelli, Alessia Carungu, Jonida |
| author_facet | Patuelli, Alessia Carungu, Jonida |
| author_sort | Patuelli, Alessia |
| collection | LMU |
| 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. |
| first_indexed | 2024-07-09T04:01:05Z |
| format | Article |
| id | oai:repository.londonmet.ac.uk:6058 |
| institution | London Metropolitan University |
| language | English |
| last_indexed | 2024-07-09T04:01:05Z |
| publishDate | 2020 |
| publisher | SAGE Publications |
| record_format | eprints |
| spelling | oai:repository.londonmet.ac.uk:60582021-04-07T10:11:19Z http://repository.londonmet.ac.uk/6058/ A comparative study of the accounting research trends (1994-2014) between Spain and Italy Patuelli, Alessia Carungu, Jonida 650 Management & auxiliary services 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. SAGE Publications 2020-08-01 Article PeerReviewed text en https://repository.londonmet.ac.uk/6058/1/Final-paper-main-file-tables-and-figures.pdf 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 https://doi.org/10.1177/1032373219876355 10.1177/1032373219876355 |
| spellingShingle | 650 Management & auxiliary services Patuelli, Alessia Carungu, Jonida A comparative study of the accounting research trends (1994-2014) between Spain and Italy |
| title | A comparative study of the accounting research trends (1994-2014) between Spain and Italy |
| title_full | A comparative study of the accounting research trends (1994-2014) between Spain and Italy |
| title_fullStr | A comparative study of the accounting research trends (1994-2014) between Spain and Italy |
| title_full_unstemmed | A comparative study of the accounting research trends (1994-2014) between Spain and Italy |
| title_short | A comparative study of the accounting research trends (1994-2014) between Spain and Italy |
| title_sort | comparative study of the accounting research trends 1994 2014 between spain and italy |
| topic | 650 Management & auxiliary services |
| url | https://repository.londonmet.ac.uk/6058/1/Final-paper-main-file-tables-and-figures.pdf |
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