Il paper mira ad analizzare le procedure amministrativo-contabili e di calcolo ed il modus operandi scaturito dalla Riforma dei Consorzi di Bonifica caldeggiata da Arrigo Serpieri che, durante il Governo di Mussolini, ricopriva il ruolo di Sottosegretario dello Stato al Ministero...

Il contributo di Giovan-Domenico Bassaglia: uno sconosciuto per gli storici della ragioneria L’origine del conto "diversi"

This study aims to provide an outline of the contribution made by Francesco Marchi to the personalistic theory of accounts in the context of the evolution of the language of logismology. In particular, our attention is focused on the increase in the quality of the theoretical arguments in this...

The life and works of Emanuele Pisani This article particularly focus on the life and work of Emanuele Pisani. He was an important scholar of one of the most fruitful period responsible for the development process of the modern accounting, across the end of nineteenth century and the beginning...