The evolution and the role of accountancy professions between 1906 and 1934
Journal title CONTABILITÀ E CULTURA AZIENDALE
Author/s Loredana Colecchia, Giacomo Manetti, Matteo Pozzoli
Publishing Year 2013 Issue 2013/1
Language Italian Pages 25 P. 9-33 File size 531 KB
DOI 10.3280/CCA2013-001002
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The purpose of this paper is to study - through a deductive analysis based on a documental recognition of original law, professional proceedings, and papers - the evolution of the accountancy professions from the legal recognition of "Ragionieri" (1906) to the inclusion of intellectual professionals in the fascist corporations (1934). Specifically, this paper aims at investigating the most crucial steps regarding education, activity and civil society, trying to address the professional world as a subsystem of the national system. The history of "Ragionieri" and "Dottori Commercialisti" has to be considered as a consequence and, for some aspects, an effect of the more general development of the country model. In this perspective, it is interesting to comprehend the interaction among academic institutions, scientific debates, and the creation of an accountancy professions, which starting from the beginning to today maintains some specific peculiarities.
Keywords: Accountancy professions, accounting history, XXth century, ragionieri, dottori commercialisti
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Loredana Colecchia, Giacomo Manetti, Matteo Pozzoli, L’evoluzione e il ruolo delle professioni economico-contabili nel periodo 1906-1934 in "CONTABILITÀ E CULTURA AZIENDALE" 1/2013, pp 9-33, DOI: 10.3280/CCA2013-001002