Italian academia facing an international scenario: Issues and trends

Titolo Rivista FINANCIAL REPORTING
Autori/Curatori Andrea Lionzo
Anno di pubblicazione 2017 Fascicolo 2017/2 Lingua Inglese
Numero pagine 18 P. 5-22 Dimensione file 319 KB
DOI 10.3280/FR2017-002001
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The opening up to international debate of Italian accounting studies has required local researchers to deal with scientific paradigms based on assumptions, theories and methods markedly different from those that have been leading for decades the local knowledge production system. In an international scenario, a leading part has been played by the Anglo-Saxon mainstream paradigm. Not surprisingly, the interest of many Italian scholars has been catalyzed by such studies. However, the paradigm behind these studies is not free of criticism, as emerges from a qualified debate arising at international level around the pros and cons of this scientific approach. This paper - and the others collected in this Special Issue - hopes to contribute to the debate, with the aim, on the one hand, of overcoming some unbending defensive positions and, on the other hand, of favoring a conscious internationalization process.

Keywords:Accounting research, academia, positive accounting theory, scientific paradigm.

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    DOI: 10.1177/1032373219856715

Andrea Lionzo, Italian academia facing an international scenario: Issues and trends in "FINANCIAL REPORTING" 2/2017, pp 5-22, DOI: 10.3280/FR2017-002001