意大利批判性会计学术的国际化:在语言与民族传统之间

IF 5.7 2区 管理学 Q1 BUSINESS, FINANCE
Michele Bigoni, Laura Maran, Giovanna Michelon, Massimo Sargiacomo
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引用次数: 0

摘要

这篇社论讨论了意大利会计奖学金的潜力,有助于关键会计研究。这期特刊的目的是在面对非英语国家学者的斗争时,突出意大利语的可见性,并帮助后者在英语研究、期刊和期刊排名的霸权中找到自己的声音。这期特刊承认语言传播文化和意识形态价值的能力,否则这些价值将被英语文学的主导地位所掩盖。作为会计批判视角的多语言化的一部分,对意大利语的开放被视为公平、公正和减少英语和其他广泛使用的语言之间的权力不平衡的问题。然而,语言障碍并不是意大利关键会计奖学金国际化的唯一障碍,因为文化障碍也存在。意大利会计哲学立场的内生性、职业激励以及对意大利概念和方法的关注意味着,至少在21世纪之交之前,学术生产主要面向意大利受众。尽管存在这些挑战,本期特刊中的文章证实了意大利背景的丰富性,以及意大利学者通过采用“国际”理论和方法以及忠实于“Aziendale”传统,为批判性会计的国际辩论做出贡献的能力。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
The internationalization of Italian critical accounting scholarship: between language and national tradition
This editorial discusses the potential of Italian accounting scholarship to contribute to critical accounting studies. The aim of this special issue is to give a prominent visibility to the Italian language in the face of the struggles of non-Anglophone academics and help the latter to find a voice within the hegemony of English-language research, journals and journal rankings. This special issue recognizes the ability of language to transmit cultural and ideological values that would otherwise be overshadowed by the dominance of English-language literature. As part of the multilingualism of Critical Perspectives on Accounting, this opening to Italian is seen as a matter of equity, justice and reducing the power imbalance between English and other widely spoken languages. Nevertheless, linguistic barriers have not been the only impediment to the internationalization of Italian critical accounting scholarship for cultural barriers existed as well. The endogeneity of the Italian accounting philosophical stance, career incentives and a focus on eminently Italian concepts and methods have meant that, at least until the turn of the 21st century, academic production has been largely directed towards an Italian audience. Despite these challenges, the articles presented in this special issue confirm the richness of the Italian context and the ability of Italian scholars to contribute to international debates in critical accounting, both by adopting ‘international’ theories and methods and by remaining faithful to the ‘Economia Aziendale’ tradition.
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来源期刊
CiteScore
9.40
自引率
7.80%
发文量
91
期刊介绍: Critical Perspectives on Accounting aims to provide a forum for the growing number of accounting researchers and practitioners who realize that conventional theory and practice is ill-suited to the challenges of the modern environment, and that accounting practices and corporate behavior are inextricably connected with many allocative, distributive, social, and ecological problems of our era. From such concerns, a new literature is emerging that seeks to reformulate corporate, social, and political activity, and the theoretical and practical means by which we apprehend and affect that activity. Research Areas Include: • Studies involving the political economy of accounting, critical accounting, radical accounting, and accounting''s implication in the exercise of power • Financial accounting''s role in the processes of international capital formation, including its impact on stock market stability and international banking activities • Management accounting''s role in organizing the labor process • The relationship between accounting and the state in various social formations • Studies of accounting''s historical role, as a means of "remembering" the subject''s social and conflictual character • The role of accounting in establishing "real" democracy at work and other domains of life • Accounting''s adjudicative function in international exchanges, such as that of the Third World debt • Antagonisms between the social and private character of accounting, such as conflicts of interest in the audit process • The identification of new constituencies for radical and critical accounting information • Accounting''s involvement in gender and class conflicts in the workplace • The interplay between accounting, social conflict, industrialization, bureaucracy, and technocracy • Reappraisals of the role of accounting as a science and technology • Critical reviews of "useful" scientific knowledge about organizations
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