Andrea Lionzo / Financial Reporting/ 2-2017

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.

Accounting research, Academia, Positive accounting theory, Scientific paradigm