Topics in accounting and management studies

Azzali Stefano, Fornaciari Luca, Mazza Tatiana

The objective of this study is to analyze topics in the scientific sector of research titled “Economia Aziendale” (SECS-P/07) that include research related to accounting and management studies. Our aims are to identify the main topics and to analyze their historical evolution in Italy. The opportunity to develop this research originated from the recent provision of Ministry of University to disclose the curriculum vitae and scientific publication of full professors, associate professors and researchers involved in the national habilitation procedure started in 2012 and realized for the first two rounds in 2013 and 2014. The disclosure of this information allows us to define a database of more than 22000 publications that we analyze by topics and over time. The new law for the selection of professors in Italy introduces innovative methods of evaluation of the publications and, specifically, introduces the mandatory recognition of the international character of the scientific publication. The analysis of the topics, in this sense, may be a first step to test the degree of internationalization of Italian researcher in the scientific sector SEC-P/07 “Economia Aziendale”. Specific features of this research are: 1) the scientific sector “Economia Aziendale” includes topics related to both management and accounting studies, differently from most of the other countries where these large topics are usually separated; 2) “Economia Aziendale” was originated from accounting studies and the aim of the founder Gino Zappa (Zappa, 1927, Zappa, 1950, Zappa, 1956, Zappa, 1962) was to join all previous discipline (accounting, organization and management) in a unique discipline to take into account the systematic relations among them; 3) the research is realized by researchers that are mainly focused on Accounting and Auditing topics. […]

Key-Word: Valutazione della didattica e della ricerca