Aims and Scope

Editorial objectives

The "Rivista dei Dottori Commercialisti” was founded in 1949 by the Chartered Accountants of Milan; it has the aim to contribute to the development of studies in the field of business administration, strategic management, and accounting.
The Journal lasts of two sections: "dottrina” and "attualità and pratica professionale”.

The "dottrina" section includes original contributions, relating to the accountant professional activity, in terms of strategic management, corporate governance, financial and managerial accounting, auditing and internal control, referring both the private and the public sector.
Papers in this section are selected according to a double blind referee process and must provide a clear framework of the topic and the consequent objective of the work; moreover, papers must clearly specify the research questions and hypotheses, explain the methodology, the main results and conclusions, and contribution to the theoretical and practical debate.
Papers can be based both on empirical research and deductive studies; in both cases, they must clearly illustrate the improvements in the scientific knowledge they contribute to.

The "attualità e pratica professionale" section includes papers concerning issues of professional interest, regarding both topics of "dottrina” areas and civil law, business law, bankruptcy law, criminal business, tax law, EU and international law. "attualità e pratica professionale” papers are selected by editors.