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

Abstract

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.