Autori: Pozzoli, Matteo, Manetti, Giacomo, Colecchia, Loredana
Titolo: L'evoluzione e il ruolo delle professioni economico-contabili nel periodo 1906-1934
Periodico: Contabilità e cultura aziendale
Anno: 2013 - Fascicolo: 1 - Pagina iniziale: 9 - Pagina finale: 33

The evolution and the role of accountancy professions between 1906 and 1934 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.




SICI: 1721-5242(2013)1<9:LEIRDP>2.0.ZU;2-D
Testo completo: http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=49469&Tipo=Articolo PDF

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