"The ‘Real' Impact Factor: Accounting Research, Practice, and Users: Towards a New Relationship between Academia, Professionals, and Standard Setters in Accounting

McGeachin, Anne; Teixeira, Alan; Zambon, Stefano

doi:10.3280/fr2016-001001

Cited by 2 publications

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“…Our analysis covers the period from the 1942 Civil Code to the present, which is characterized by a marked professionalization in standard setting (West, 2003) and by calls for academics to be more engaged in this process (Barth, 2000; Larson and Herz, 2011; McGeachin et al, 2017). The Italian context is of particular interest as it is characterized by a strong and vibrant tradition (Alexander and Servalli, 2011) and an evident body of accounting theories dating back to the nineteenth century ( Näsi et al, 2014 ), with important schools of accounting thought and a significant cultural homogeneity in the discipline of Economia Aziendale (Mattessich, 2008).…”

Section: Introductionmentioning

confidence: 99%

The governance of standard setting and the role of academia in Italian accounting regulation, 1942 to the present

et al. 2019

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This article provides a historical analysis of the role of the accounting academia in influencing Italian accounting regulation from the 1942 Civil Code to the present. It builds on the theory of social order to investigate the evolution of accounting regulation in accordance with the rise, dominance, and decline of the sources of social order and finds that academia has progressively lost its influence. The declining role of academia is interpreted in light of its inability to evolve from a vibrant community to a more structured association, which contributed to the lack of a unified position and of a formally acknowledged representation in the Italian standard setter. The progressive exclusion of academics also parallels the growing role of professional associations in the increasingly structured governance of standard setting. Moreover, this work highlights a progressive fading of the typical features of community and the collective identity originally characterizing Italian accounting academia.

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Section: Introductionmentioning

confidence: 99%

The governance of standard setting and the role of academia in Italian accounting regulation, 1942 to the present

et al. 2019

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The assurance of non-financial disclosure: A longitudinal analysis of the academic and professional literature

Guidi¹,

Giuliani²,

Chiucchi³

et al. 2021

Financial Reporting

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Various studies argue that non-financial information is particularly relevant for business stakeholders. To reduce the risks related to information asymmetries and "window dressing" practices and to enhance the credibility of non-financial information, the need for assurance has arisen. In recent years, scientific and professional interest in the issues related to the assurance of non-financial information has increased. Up to now, there have been very few studies on the evolution of non-financial disclosure (NFD) assurance, nor have scholars addressed the possible gaps and future research perspectives in this field. A systematic review is developed with the following aims: first, to explore the evolution of the NFD assurance literature by systematising academic studies (i.e., papers published in scientific journals) and professional contributions (i.e., papers published in non-scientific sources) from the auditing field, and second, to understand whether theory and practice have influenced each other in the field of NFD assurance, i.e., whether a bridge between theory and practice can be identified within this discourse. The main findings are the following: firstly, four stages can be identified in the evolution of the study of NFD assurance, and secondly, there is virtually no interaction between theory and practice, as practically no scientific papers are mentioned in professional papers, while academic scholars consider professional publications only as empirical data sources.

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"The ‘Real' Impact Factor: Accounting Research, Practice, and Users: Towards a New Relationship between Academia, Professionals, and Standard Setters in Accounting

Cited by 2 publications

References 1 publication

The governance of standard setting and the role of academia in Italian accounting regulation, 1942 to the present

The governance of standard setting and the role of academia in Italian accounting regulation, 1942 to the present

The assurance of non-financial disclosure: A longitudinal analysis of the academic and professional literature

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