Il periodo aureo della ragioneria italiana (1867-1926)

The Italian accounting has experienced its acme between the second half of the 19th and the early decades of the 20th century. In that period, prominent authors such as Giuseppe Cerboni and Fabio Besta have given scientific dignity to accounting and thereafter, thanks to Gino Zappa’s worth, economia aziendale has been arised. Those years marked a great excitement in relation to both accounting studies, teaching and profession, as many changes occurred: commercial education was given prominence, legal acknowledgement and gained the status of university teaching; the first national accounting congresses were organized; the accounting profession was given legal recognition; the earlier modern colleges of accountants were instituted as well as accounting exhibition, awards and competitions for the best works on accounting. In that period the first treatises were published, book series, encyclopedias and journals were established. Accounting experienced an advancement so strong that would never occur again. The subject blinded together (intensive activities encompassing) accounting science, accounting practices, the refinement of double-entry bookkeeping techniques, the alignment of accounting entries to reflect the needs of modern firms. Thus a new professional figure emerged, that is the Accountant who became business consultant. This work aims at highlighting the cause-effect relationships, inventions and events that occurred in that time. These facts and situations have contributed to the maturation and full ennoblement of accounting under the technical, educational, professional and scientific perspectives.