The contribution made to accounting studies by social welfare and charitable institutions over tha last three centuries. In depth examination of the Istituto Doria in Genoa

Some italian istitutions that for various reasons and under various forms association have been involved in charity-socialwelfare activities, have over time undergone a development, in terms of size of assets, persons assisted, resources, services provided, individuals employed, perhaps unimaginable, in the beginning by their founders, but such, however to make them become players in public life. It is therefore logical that with such a characterisation, the mentioned istitutions have been able to stimulate the interest of academic of the economic and administration science to ensure that the "keeping of accounts" could envolve in natural ways towards form and methods better suited that, little by little went ahead. Also the science of accountancy has been involved therein.