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

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.

Parole chiave: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