Il primo Congresso Nazionale dei Ragionieri Italiani: volàno nello Stato unitario per la definizione dell’identità nazionale nella professione di ragioniere e nella disciplina della Ragioneria
Journal title CONTABILITÀ E CULTURA AZIENDALE
Author/s Elisa Menicucci
Publishing Year 2014 Issue 2013/2
Language Italian Pages 25 P. 23-47 File size 138 KB
DOI 10.3280/CCA2013-002003
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The Italian Accountants’ first National Conference: driving force in the unitarian State for the national identity in Accountant category and studies This paper examines the Italian Accountants’ first National Conference held in Rome in 1879 and underlines its role in defining a national sameness in Accountants’ category and in Accounting studies. The Congress represents an important occurrence for legal recognition of Italian Accountants’ category and moreover for improvement of Accounting studies in the second half of 19th Century. In this period doctrinal schools of thoughts in Accounting animated the interest of academics and accountants on Accounting theories. People attending the conference discussed salient themes regarding both the profession of an Accountant and the Accounting discipline: particularly the debate on Cerboni’s theory and Besta’s theory announced the future development of Accounting studies. The research highlights the influential role of the aforesaid Conference for scientific developing of Accounting and in this regard the findings shows that the Conference can be considered the scientific prelusion for unitary and shared doctrinal principles in Accounting studies.
Keywords: Accountants’ category, Accounting studies, Italian, National Conference, National Identity
Elisa Menicucci, Il primo Congresso Nazionale dei Ragionieri Italiani: volàno nello Stato unitario per la definizione dell’identità nazionale nella professione di ragioniere e nella disciplina della Ragioneria in "CONTABILITÀ E CULTURA AZIENDALE" 2/2013, pp 23-47, DOI: 10.3280/CCA2013-002003