Introduction

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

“…Since the late 1990s, the international accounting history field has started to open up to other contexts. In particular, articles and journal special issues analysing specific countries began to emerge, such as Spain (Boyns and Carmona, 2002; Hernández Esteve, 1995), France (Levant et al, 2009; Parker et al, 1997), Japan (Chiba and Cooke, 2001), China (Lu and Aiken, 2003), Germany (Evans, 2005), Italy (Antonelli and D’Alessio, 2011; Cinquini and Marelli, 2007; Cinquini et al, 2008) and Portugal (de Serra Faria, 2008). Among the reasons facilitating a more rapid diffusion of the publications of authors outside the Anglophone world was the recurrence of special issues within international journals (Gomes et al, 2015).…”

“…Indeed, it is not easy to express in the English language specific concepts, exclusively developed in the Italian accounting tradition (Zambon, 1996; Zan, 1994). However, the slow but progressive conquest of ‘spaces’ by studies that also come from other cultures, such as the ‘Latin’ ones (Baños and Gutiérrez Hidalgo, 2010, 2011; Boyns and Carmona, 2002), has enabled, in more recent times, the emergence of scientific contributions whose object and approach are different from the Anglo-Saxon ones (Cinquini and Marelli, 2007; Levant et al, 2009). Because of a more balanced and multicultural scenario, it has become relevant to understand how studies coming from other countries, with their own identities and different backgrounds, have enriched the international debate over time.…”

The contribution of Grigore L. Trancu-Iasi to the evolution of accounting theory, practice and profession in Romania

“…First, the article attempts to augment the field of biographical studies in accounting history (Bisman, 2012; Burrows, 2019). To date, there are several important scientific contributions focused on American (Flesher and Previts, 2013; Wren et al, 2015; Zeff, 2000a, 2000b), Australian (Carnegie and Edwards, 2001) English (Carnegie and Parker, 1996; Parker and Zeff, 1996), French (Levant and de la Villarmois, 2012), Belgian (Felix, 2010), Italian (Andrei et al, 2017; Antonelli and Sargiacomo, 2015; Antonelli et al, 2021; Coronella et al, 2017; Maran and Coronella, 2018; Sargiacomo et al, 2012) and Dutch (Camfferman and Zeff, 1994) accounting doctrines and their promoters.…”