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

Patuelli, Alessia; Carungu, Jonida

doi:10.1177/1032373219876355

Cited by 4 publications

(5 citation statements)

References 40 publications

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“…Expanded Scope of Financial Management. In the Internet era, the management efficiency of enterprises has been significantly improved, and the financial accounting management mode has been changed [7]. e most significant change is that it extends the scope of financial management and enriches the work of financial management.…”

Section: Introductionmentioning

confidence: 99%

Analytical Study of Financial Accounting and Management Trends Based on the Internet Era

2022

Computational Intelligence and Neuroscience

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With the development of Internet technology and computer technology, the network has provided convenience to enterprises while putting forward new requirements for the development of the accounting industry. The combination of traditional financial accounting methods and computerized information technology enables accurate and rapid transmission of financial data. At the same time, the application of network technology optimizes the financial accounting process of enterprises and greatly improves the efficiency of accounting work and accountants can devote more time and energy to the analysis of enterprise financial information. However, with the application of Internet technology, the change in financial accounting has also generated new problems. The article focuses on the topic of financial accounting; first, it briefly introduces the development history of financial accounting and the Internet; second, it discusses the changes in accounting work mode and its characteristics under the network environment and analyzes the advantages and problems of combining network technology and financial accounting; and finally, it puts forward the countermeasures to solve the “Internet+” era financial accounting work for the current situation. Finally, the countermeasures to solve the financial accounting work in the era of “Internet+” are proposed to improve the professional ability of financial personnel.

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Section: Introductionmentioning

confidence: 99%

Analytical Study of Financial Accounting and Management Trends Based on the Internet Era

2022

Computational Intelligence and Neuroscience

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“…pre and post-NFI Directive); from two countries with similar culture and stakeholder orientation in which sustainability reporting has developed in different ways, and from companies belonging to different industries. Italy and Spain have often been compared in the literature due to their similar culture (Patuelli and Carungu, 2020; Paolotti et al , 2019; Tarquinio et al , 2018). The interest in the comparison between Italy and Spain has arisen because, despite their similarities, the two selected countries were characterized by different backgrounds relating to sustainability reporting.…”

Section: Methodsmentioning

confidence: 99%

“…As highlighted in several studies (de Nardis, 2015;Tarquinio et al, 2018;Paolotti et al, 2019;Patuelli and Carungu, 2020), Italy and Spain have the same legal system (positive law), they belong to the same territorial context (Mediterranean countries) and, even if there are some variations among them, they have a similar cultural orientation (according to Hofstede's national culture dimensions). Moreover, they are both characterized by a CSR reporting rate higher than the global average (KPMG, 2015(KPMG, , 2017(KPMG, , 2020.…”

Section: Normative Isomorphismmentioning

confidence: 99%

“…These two countries have deep historical-social connections and similar legal and economic systems. They are located in Southern and Latin Europe and have many elements in common related to the stakeholder orientation [both countries have a civil law legal system, and according to Ball et al (2000) and Simnett et al (2009), civil law countries are more stakeholder oriented] socio-cultural and political aspects (de Nardis, 2015; Tarquinio et al , 2018; Paolotti et al , 2019; Patuelli and Carungu, 2020). Our study adopts the institutional theory framework grounded on the assumption that organizations are affected by coercive, normative and mimetic forces resulting from the institutional context where they operate.…”

Section: Introductionmentioning

confidence: 99%

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Institutional isomorphism under the test of Non-financial Reporting Directive. Evidence from Italy and Spain

Posadas

Blanco

Souto

et al. 2023

MEDAR

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Purpose This paper aims to analyse the impact of the European Union (EU) Directive on the quality of sustainability reporting under the institutional theory lens. Specifically, the authors evaluate what kind of institutional pressure has the highest impact on the quality of corporate disclosure on sustainability issues. Design/methodology/approach The authors build a quality index based on the content analysis of sustainability information disclosed, before and after the transposition of the Directive, by Italian and Spanish companies belonging to different industries. The authors use an OLS regression model to analyse the effect of coercive, normative and mimetic forces on the quality of the sustainability reports. Findings The results highlight that normative and mimetic mechanisms positively affect the quality of sustainability reporting, whereas there is no evidence regarding coercive mechanisms, indicating that the new requirements do not provide a significant contribution to the development of better reporting practices, at least in the two analysed countries. Originality/value To the best of the authors’ knowledge, this is one of the few studies assessing the quality of sustainability reporting through an analysis involving the period before and after the implementation of the EU Directive. It enriches the literature on institutional theory by analysing how the different dimensions of isomorphism affect the quality of information disclosed by companies according to the EU requirements. It contributes to a better understanding of the impact of the non-financial information Directive, and the results of this paper can be relevant for regulators, practitioners and academia, especially in view of the adoption of the new Corporate Sustainability Reporting Directive proposal.

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“…Moreover, Patuelli and Carungu (2020), through a comparative international accounting history perspective, aimed to bring national research – Italian and Spanish – into the international debate, by developing a content analysis of their most important accounting journals between 1994 and 2014. Similarly, Maran and Leoni (2019) evaluated the Italian researchers’ contribution by reviewing the accounting history publication trends, both in Italian and English language, comparing Italian and international outlets.…”

Section: Positioning Our Approach and Research Questionsmentioning

confidence: 99%

Italian accounting history studies in international journals: Insights and possible future directions

2023

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Italian accounting history studies have greatly contributed to the international academic debate, thanks both to their scientific quality and to the rich presence in Italy of archives and historical artifacts. This article analyses the growth of the scientific contributions of Italian scholars in international journals, providing insights into future research directions. The study adopts a bibliometric analysis based on the similarity visualisation technique. 145 articles published between 1993 and 2022 are analysed using the VOSviewer software. The findings of the study show a growing number of publications in international journals by Italian scholars, particularly from 2017 (72 articles). The findings also reveal the existence of four main thematic clusters:governmentality, accounting and accountability practices, power and accounting, and cost accounting and institutional theory. Hence, the article aims to map, systematise and deepen these contributions in such a way as to identify the most important research fields, providing insights into the most recent developments of Italian accounting history studies.

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

Cited by 4 publications

References 40 publications

Analytical Study of Financial Accounting and Management Trends Based on the Internet Era

Analytical Study of Financial Accounting and Management Trends Based on the Internet Era

Institutional isomorphism under the test of Non-financial Reporting Directive. Evidence from Italy and Spain

Italian accounting history studies in international journals: Insights and possible future directions

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