The accounting history research in the ‘Rivista Italiana di Ragioneria’ (Italian Accounting Review), 1901–2015

Abstract

This study investigates the evolution of accounting history research in Italy throughout the analysis of the historical publications on the most important generalist accounting journal—the ‘ Italian Accounting Review’ (IAR, ‘ Rivista Italiana di Ragioneria’). Following the studies on the patterns of publications in the accounting history research, we tracked the accounting history contributions in IAR over 115 years, from 1901 to 2015. Our longitudinal analysis included number and subject areas of the tracked contributions. The findings support the consolidated tradition of the historical perspective for the Italian accounting researchers. They also reveal emerging topics and developing fields of historical enquiry that could be addressed in future. We make a call for more research on accounting history in specific contexts, through knowledge creation in diverse languages and settings.