Italian Accounting Review - International Area

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                                    Giovanna Nobile
                                    RIREA Publisher
                                    General Manager



The Italian Accounting Review (RIREA PUBLISHER) was founded in Rome in 1901 and it has never stopped publishing in the last 116 years. The most important Professors of Accounting and Accounting history have written for the Journal, such as Fabio Besta (who was also a member of the Review‘s Scientific Committee) and Gino Zappa.

RIREA is a family owned and completely private PUBLISHER, now managed by the fourth generation of the family.

RIREA is awarded by the Italian Presidency of the Council as "Journal with a high cultural value"  and is credited by the Italian Academy of Economia Aziendale (AIDEA).

In  this long  period of time, in addition  to publishing  articles by  the  most important Italian Authors, it also gave particular attention to promote  the best young writers. Some of them, who have later become  important Professors for the Scientific Community of Accounting Studies, have published their first article on the Italian Accounting Review.

Italian Accounting Review is open to international collaborations and submits to double peer-reviewing all the articles of Italian and Foreign Authors who would like to publish on our Journal: it can also examine proposals of scientific collaboration with experts of that field. 


The “Italian Accounting Review”, (“Rivista Italiana di Ragioneria e di Economia Aziendale)” founded in 1901, is the only Italian accounting journal with uninterrupted over 100 years of publication and it is the oldest Italian journal still existing in the Accounting field and Accounting History.

The journal has followed, with the voice of the protagonists, the evolution of Accounting throughout the entire twenties century and the early twenty-one century. Indeed, the journal can boast of having among its pages the writings of the most important Italian scholars.

Nowadays, Italian Accounting Review is a peer review four-monthly journal that publishes qualitative and quantitative studies concerning Accounting theory and practices.

The journal welcomes submissions of original research papers, conceptual frameworks and empirical studies about Accounting and its interaction with standard and regulation, management, governance, organization, also in a historical perspective.

Topics interests for the journal include, but are not limited, to the following:

·        Accounting, information, accounting standard and regulation.
·        Accounting history.
·        Social and environmental accounting, reporting and accountability.
·        Financial reporting and financial accounting.
·        Management accounting and management control systems in profit and no-profit organization.
·        Corporate governance.
·        Public sector accounting.

Submissions are also welcome covering other topics that combine elements of the accounting and management domains.

 ITALIAN ACCOUNTING REVIEW the publishing ethics and malpractice statemement

The Italian Accounting Review is a double blind peer reviewed journal that adheres to certain ethical standards in order to guarantee the originality and the innovativeness of their published articles. All parties involved in the publication process must agree on the following ethical standards based on COPE’s Best Practice Guidelines for Journal Editors
 The publishing ethics and malpractice statements  

A.    Authors

·     Authorship. Autorship should be limited to those who have made a significant contribution to
       the  submitted paper.

·     Reporting standards. Authors should present an accurate account of the original research
       performed as well as an  objective discussion of its
significance. A manuscript should contain
      sufficient detail and
references to permit others to replicate the work. Manuscripts should follow
      the submission guidelines of the journal.
·    Data access and retention. Authors may be asked to provide public access to row data used in their study.
 ·    Multiple, redundant or concurrent publication. The same research should not be published in       more than one journal. Preliminary uses of the research (abstract, academic thesis, electronic      

      preprint) should be reported at the act of submission.
·    Originality and plagiarism. Submitted manuscripts must be the original work of the authors.  
       Relevant previous work and publications should be
 appropriately acknowledged and referenced.
·     Acknowledgement of sources. All sources of data, the ideas, the work and the words of others
       authors used in the research study must be
 properly acknowledged.
·     Disclosure and conflicts of interest. All conflict of interests around the construction and the
       interpretation of the results of the research must be
 clearly disclosed at the act of submission.
·    Fundamental errors in published works. Significant errors or inaccuracies in published works
       must be promptly notified to the journal 
in order to retract or correct the paper.

B.      Reviewers
·        Confidentiality.  All information regarding manuscripts submitted must be kept confidential
          and not used for personal advantage by the reviewers.

·         Disclosure and conflict of interest. Reviewers should not consider manuscripts in which
they have conflicts of interest. Any conflict of interest must be disclosed to the Editor.
·         Acknowledgment of sources. Reviewers must ensure that all relevant published work has    
           been cited by the authors. All irregularities must be immediately notified to the Editor.

·         Standards of Objectivity. All manuscripts must be reviewed objectively and fairly. The
           reviewers must be constructive and clear in their reviews.

·         Promptness. The reviewers should complete their work in a reasonable time-frame. They
          must promptly inform the Editor if they can’t complete the review within the agreed time. 

C.     Editor

·        Fair play. Editor must ensure that all submitted manuscripts are evaluated in fairness based on           the intellectual content of the paper regardless of gender, race, ethnicity, religion, citizenry nor
          political values of authors

·        Confidentiality. Editor must ensure that all information regarding manuscripts is kept

·        Disclosure and conflicts of interest. Editor must ensure that all conflicts of interest regarding
          the review process and the publication decision must be disclosed. The Editor should not be
          involved in decisions in which he has a conflict of interest.

·        Review of manuscript. Editor must ensure that all submitted manuscripts are evaluated for
         their originality and innovativeness and that peer reviewers are selected people, not involved
          in conflicts of interest, with sufficient expertise.

·        Publication decision. Editor must ensure that the responsibility for making publication
          decisions for submitted manuscripts is based on the reviewer’s evaluation of the manuscript,
on the policies of the journal editorial board and legal restrain acting against libel, copyright
         infringement and plagiarism.



Each paper (both scientific and professional one) is reviewed by the Scientific Director (and in case of professional paper by the Responsible of Professional Area) and, if it is judged suitable for this publication, it is then sent to at least two independent referees for double blind peer review.
The review process is based on the following principles of conduct:
- anonymity of authors and reviewers;
- reviewers expertise in the specific field of the paper submitted;
- necessary agreement of the judgment of at least two reviewers;
- timely review process;
- rigorous evaluation of the quality of the research products (according to the criteria outlined

- peer review;
- uniformity of judgment (through a detailed specification of the criteria and the evaluation

To this aim, the authors are asked to:
- avoid inserting, in the original version of the article and prior to its acceptance, references, direct  
  and indirect, to themselves, to groups or "schools" to which they are attributable (such References
  may be included in the revision phase of the article);

- indicate, during the submission phase, the thematic area (including the above) and the

The Scientific Committee annually reviews and updates the database of specialist expertise of each reviewer of the Journal.

The reference grid for the review process is articulated in specific points (illustrated in "Evaluation elements of the review process").

Evaluation elements of the review process

Each paper is preliminarily reviewed by the Scientific Director (assisted by the Scientific Committee) and the Head of the Professional Area (assisted by the Evaluation Committee). If it is judged suitable for publication, according to the following requirements, it is then sent to at least two independent referees for double blind review:
- Relevance of the subject with respect to the aim and scope of the Journal;
- Completeness of the abstract (structured as follows: objective, methodology, results and

- logic in structuring the paper;
- presence of a good literature review;
- content updates;
- scientific (not merely divulgative or didactic) character of the contribution;
- other elements that do not recommend continuing the referral.

The double blind review process provides scores and analytical comments on 12 specific points:
- originality of the theme discussed in the paper;
- relevance of the contribution to existing knowledge for the evolution of the doctrine (except for the   topic has no prevalence or total practical relevance);
- relevance of the contribution to existing knowledge for practice (unless the topic does not
 prevalent or total theoretical relevance);

- clarity in the definition of research objectives;
- adequacy in explaining the method/approach used;
- clarity in specifying the limits of the method used;
- coherence between the definition of research objectives and the method/approach used;
- clarity in explaining the results achieved;
- logical coherence between the different parts of the paper;
- completeness of the literature analyzed with respect to the topic investigated;
- adequacy of the specialistic language;
- exhibit clarity.

Year of foundation: 1901
ISSN paper:1593-9154
Digital ISSN : 2281-5864
Frequency: Quarterly
Accreditation: accredited by AIDEA (Italian Accounting Academy)
Indexing: ACNP (Italian catalog of journals)
Each year about 500 pages of authoritative sources.

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The Rivista Italiana di Ragioneria e di Economia Aziendale is a valid instrument for study, research and update that combine in a balanced and harmonious all the elements that have determined its success, and since 1901 - the date of the foundation - distinguish it from other journals. The quality of content, accompanied by a fine graphic, is guaranteed by the rigid selection of articles by the Scientific Director and the rigorous double-blind refereeing operated by more than one hundred skilled Reviewer structurally collaborating with the Journal.

The journal for over 100 years is on the "frontier" of scientific debate in the area of business science. Has assisted, in fact, the decline of the paradigm bestano, the birth of  the paradigm zappiano, classical and contemporary developments in business economics, and finally the present phase, still of great transformation of objects, methods and language, in relation to the strong and growing comparison with the international scientific community. The protagonists of these seasons, the journal has always given space ensuring maximum freedom of expression for all, convinced that the pluralism of ideas is the best guarantee for the advancement of science.

The Journal is today the aim of encouraging the advancement of knowledge in the area of business management, searching, thanks to the reformed organizational structure and processes of intersubjective control of the products of research to support the development of concepts, analytical models, explicative, teleological, normative, discussion of case histories, scientific inquiry and technology in all possible directions.

Editor: Prof. Stefano Coronella - Full Professor of Accounting  
                                 University of Naples Parthenope

Advisory Board
Prof.ssa Maria Bergamin Barbato, Prof. Elio Borgonovi, Prof. Giuseppe Catturi, Prof. Vittorio Coda, Prof. Flavio Dezzani, Prof.ssa Rosella Ferraris Franceschi, Prof. Franco Fontana, Prof. Giuseppe Galassi, Prof. Esteban Hernandez, Prof.Lucio Potito, Prof. Gianfranco Zanda                         

Scientific Committee
Prof. Stefano Adamo - Università del Salento, Prof. David Alexander - University of Birmingham, Prof. Paolo Andrei - Università di Parma, Prof. Valerio Antonelli  Università di Salerno, Prof.ssa Susana Callao Gaston - Università Zaragoza, Prof. James L. Chan - University of Illinois, Chicago, Prof. Giorgio Invernizzi - Università "Bocconi" di Milano, Prof. Enrico Laghi -  Università "La Sapienza" di Roma,  Prof. Christopher Napier - Royal Holloway University of London, Prof. Alberto Quagli -  Università di Genova, Prof. Paolo Ricci - Università del Sannio,  Prof. Giuseppe Sannino - Università "Federico II" di Napoli, Prof. Massimo  Sargiacomo - Università di Chieti-Pescara.

Editorial Committee
Prof. Libero Mario Mari - Università di PerugiaProf. Alessandro Mechelli - Università della Tuscia
Members: Prof. Armando Della Porta - Università di Pescara    " G. D'Annunzio", Prof. Riccardo Cimini - Università di Roma "Tor Vergata", Prof. Andrea Venturelli - Università del Salento,  Prof. Michele di Marcantonio - Università di Bari "Aldo Moro"

Managing Director: Dott. Giovanna Nobile

How to send articles
       General Rules

  • All the scientific articles to be subjected to double blind peer review, should be sent to:
  • Involvement in the Journal is free, bearing in mind that the Authors must formally declare in writing that the research exposed in their article and the results contained in it have never been published elsewhere. The Journal can publish presented papers  to Conferences, reporting the specific reference.
  • ​​For International University Authors the submission fee is not required, for the year 2017.
  • Literary property of published articles belongs to the Journal and it is not allowed to reprint any article or part of it  unless prior written authorization of the Author and the Publisher.
  • In any case it is necessary to quote the source. -  ISSN 1593-9154; e-ISSN 2281-5864

Processo di referaggio

                                                       Editing per gli articoli - Editing


RIREA International Area

This open access area is dedicated exclusively to English-language studies and researches, both from Italian and foreign Authors.
The papers will follow the normal procedure that involves the double-blind peer reviewing and publication will be listed on the Summary of the paper-journal. Our intention is to allow Italian and foreign scholars to read and evaluate in a real time researches and studies published on RIREA. With great visibility of its Authors and prestige of the Journal.



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