Accounting books of argentina: publications, research and institutional background

137 María Cristina Wirth, Richard Mattessich: Accounting Books of Argentina: Publications, Research and Institutional Background ____________________________________________________________

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ACCOUNTING BOOKS OF ARGENTINA: PUBLICATIONS, RESEARCH AND INSTITUTIONAL BACKGROUND

María Cristina Wirth Richard Mattessich

RESUMEN
La literatura contable en lengua inglesa ofrecerelativamente poca información sobre las investigaciones y publicaciones realizadas en Latinoamérica, tanto en el pasado como en la actualidad. Con el objetivo de contribuir a cerrar la brecha, hemos investigado esta temática en la Argentina. Comenzamos con una breve descripción de nuestra metodología; luego exponemos la evolución de las instituciones contables argentinas y su estrecha relación conla academia, así como la de sus revistas de contabilidad. Después nos concentramos en la influencia extranjera (española, francesa, italiana, norteamericana, inglesa y alemana) en las publicaciones contables argentinas a inicios del siglo 20. A continuación, realizamos un revisión de las publicaciones de contabilidad argentinas durante la primera mitad del siglo veinte, y sus autores másrelevantes. El resto del trabajo trata principalmente de los autores y publicaciones de la segunda mitad del siglo veinte (y la influencia anglo-americana) desde el punto de vista de sub-áreas tales como la teoría general de la contabilidad, contabilidad financiera, auditoría, contabilidad de costos y contabilidad gerencial, contabilidad social y contabilidad gubernamental.

ABSTRACT
The Englishaccounting 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 accountingjournals. 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 20th 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 ofthe 20th 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. PALABRAS CLAVE: Argentina, siglo 20, contabilidad, instituciones, publicaciones, autores, investigación. KEY WORDS: Argentina, 20th century, accounting, institutions,publications, authors, research.

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_______________ DE COMPUTIS Revista Española de Historia de la Contabilidad Spanish Journal of Accounting History No. 4 Junio 2006

138 María Cristina Wirth, Richard Mattessich: Accounting Books of Argentina: Publications, Research and Institutional Background____________________________________________________________

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1. Introduction and methodology The circumstances of Argentina are very special and have to be taken into consideration when writing a historical survey of its accounting publications and research. First, Argentina is a country that since its origin looked to its mother country for intellectual inspiration and guidance. So, in the early 20th century,she followed Spain where best-selling textbooks were the main stay of accounting “research”. Yet, Argentina is also a nation that for many years has played a leading intellectual role in Latin America.1 And this despite the fact that in recent decades it has gone through many economic and political ordeals that left its universities and research institutions in a financial situation that...