ABSTRACT
Italian accounting research has assumed a leading role several times in the course of history. However, in the second half of the twentieth century the Anglo-American accounting literature dominated our discipline to a considerable extent. Thus, it is understandable that Italian accounting research played a less influential role during this period, particularly as it continued to hold on to the dogmas of Zappa’s economia aziendale (for the latter, see Ferrero 1968; Giannessi 1960). Nevertheless, one occasionally has the impression of a selfproclaimed superiority of Italian accounting research combined with some hesitation to learn from accounting knowledge gained abroad. This tendency may possibly have prevented a faster adaptation to the Anglo-American trend.
