Historical research has shown the influence of environmental contexts on the design and
functioning of management accounting systems. In contrast to the relatively competitive …

Purpose–The purpose of this paper is to offer a concise survey and comparison of Italian
accounting research and academic publications during the second half of the 20th century …

This paper seeks to reveal Fabio Besta (1845–1922) as an important accounting thinker. It
attempts to underline his influence on accounting theory, and highlight his major impact on …

This paper seeks to reveal Alberto Ceccherelli (1885–1958), a student of the Italian
accounting scholar Fabio Besta, as an important pioneer in the history of accounting …

The ongoing global economic and financial crisis has exposed the risks of considering
market and business organizations only as instruments for creating economic wealth while …

In the last century the fascist era in Italy continued for more than 20 years, ending with the
conclusion of the Second World War. This paper explores how the strong ideological …

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 …

The paper offers a survey of major Italian accounting scholars and their work for the period
from 1900 to 1950. Apart from the late works of Rossi and Besta, the main focus is on the …

This paper aims to contribute to the stream of the “costing system change” research agenda
by studying the role played by contextual factors, adopting a demand-side approach (Ax and …

Italian and Anglo-Saxon accounting scholarships are rather different in their philosophical
foundations and conceptual categories. Such difference has implications for Italian scholars …