When reading recent Italian literature on the national disciplines most related to the English term Accounting (“Economia Aziendale” and “Ragioneria”), one is likely to come across two findings: a) little interest by authors in writing on topics of education in Italian accounting disciplines, particularly at the higher education level (which we call the “educational” aspect); b) a greater interest in issues of identity and evolution (which we call the “scientific” aspect) than in the educational perspective of the above disciplines. The method used to support these findings was to seek confirmation in the specialized literature but, regrettably, this first bibliographic survey revealed the lack of Italian accounting education journals or suitable review articles. A new survey was therefore performed on the most recent series (1972-2011) of the oldest journal among those accredited by the Italian Academy of Accounting: the Italian Review of Accounting and Business Economics (RIREA). Our research objectives were: to verify the existence of articles devoted to the educational aspect of the Italian accounting discipline (first objective); if such articles exist, to determine quantitatively their percentage (second objective) and compare this percentage quantitatively to that of articles devoted to the scientific aspect (third objective). The results show that only a small percentage of articles deal with the educational aspect and that, simultaneously, the above percentage (less than one per cent) was lower, although not to the extent expected, than that of the articles focused on the scientific aspect (approximately two per cent). The limited scope of the investigation allows for further studies, for example, extending the analysis to previous periods and series of the journal, or extending the survey to other journals or, at least, experimenting with different criteria to be applied in constructing the sample and the selection of relevant articles and their classification.
L’insegnamento universitario delle discipline economico-aziendali nella RIREA: una rassegna (1972-2011)
DE CRISTOFARO, Tiziana
2013-01-01
Abstract
When reading recent Italian literature on the national disciplines most related to the English term Accounting (“Economia Aziendale” and “Ragioneria”), one is likely to come across two findings: a) little interest by authors in writing on topics of education in Italian accounting disciplines, particularly at the higher education level (which we call the “educational” aspect); b) a greater interest in issues of identity and evolution (which we call the “scientific” aspect) than in the educational perspective of the above disciplines. The method used to support these findings was to seek confirmation in the specialized literature but, regrettably, this first bibliographic survey revealed the lack of Italian accounting education journals or suitable review articles. A new survey was therefore performed on the most recent series (1972-2011) of the oldest journal among those accredited by the Italian Academy of Accounting: the Italian Review of Accounting and Business Economics (RIREA). Our research objectives were: to verify the existence of articles devoted to the educational aspect of the Italian accounting discipline (first objective); if such articles exist, to determine quantitatively their percentage (second objective) and compare this percentage quantitatively to that of articles devoted to the scientific aspect (third objective). The results show that only a small percentage of articles deal with the educational aspect and that, simultaneously, the above percentage (less than one per cent) was lower, although not to the extent expected, than that of the articles focused on the scientific aspect (approximately two per cent). The limited scope of the investigation allows for further studies, for example, extending the analysis to previous periods and series of the journal, or extending the survey to other journals or, at least, experimenting with different criteria to be applied in constructing the sample and the selection of relevant articles and their classification.I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
