Accounting Books of Argentina

Publications, Research and Institutional Background

Abstract

The English accounting literature offers relatively little insight into past and current research and publication efforts in Latin America. In trying to fill some of this gap we investigated this issue from the viewpoint of Argentina. We begin with some words about our methodology; then we review the evolution of Argentine accounting institutions and its close relationship to academia as well as its accounting journals. Later we concentrate on the foreign influence (from Spain, France, Italy, America, England and Germany) on Argentine accounting publications during the earlier part of the 20^th century. Then, we offer a survey of Argentine accounting publications during the first half of the twentieth century, and its major authors. The rest deals mainly with authors and publications of the second half of the 20^th century (and its Anglo-American influence) from the point of view of such sub-areas as general accounting theory, financial accounting, auditing, cost and managerial accounting, social accounting, and governmental accounting.