This paper seeks to analyse the central characteristics of academic accounting studies in Italy, with a view to discussing the state of contemporary critical accounting research in that country. The critical accounting literature is particularly diffuse in many countries, where accounting studies are based both on critical theories and on embracing contextual analysis. On the grounds that the label “critical analysis” has not until recently been used in Italian academic circles, I have chosen to distinguish the broader notion, in the sense of a thorough and penetrating analysis going beyond descriptive studies, from the specifically Marxist meaning of the term. I have chosen a more embracing contextual analysis, in accord with the majority of the critical accounting literature. Consequently, in discussing the state of critical accounting research in Italy, the articole will begin with a historical perspective.
Critical Accounting in Italy: Some Personal Notes
VAGNONI, Emidia
2002
Abstract
This paper seeks to analyse the central characteristics of academic accounting studies in Italy, with a view to discussing the state of contemporary critical accounting research in that country. The critical accounting literature is particularly diffuse in many countries, where accounting studies are based both on critical theories and on embracing contextual analysis. On the grounds that the label “critical analysis” has not until recently been used in Italian academic circles, I have chosen to distinguish the broader notion, in the sense of a thorough and penetrating analysis going beyond descriptive studies, from the specifically Marxist meaning of the term. I have chosen a more embracing contextual analysis, in accord with the majority of the critical accounting literature. Consequently, in discussing the state of critical accounting research in Italy, the articole will begin with a historical perspective.I documenti in SFERA sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
