Template-type: ReDIF-Article 1.0 Author-Name: Giuseppe Catturi Title: Editoriale. Avvertire la necessit? del cambiamento, mantenendo ferma la tradizione Abstract: Classification-JEL: Keywords: Note: Pages:5-7 Volume: 2013/1 Year: 2013 Issue:1 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=49468&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:Ccadaa:v:html10.3280/CCA2013-001001 Number: 1 Template-type: ReDIF-Article 1.0 Author-Name: Loredana Colecchia Author-Name: Giacomo Manetti Author-Name: Matteo Pozzoli Title: L?evoluzione e il ruolo delle professioni economico-contabili nel periodo 1906-1934 Abstract: 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. Classification-JEL: Keywords: Note: Pages:9-33 Volume: 2013/1 Year: 2013 Issue:1 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=49469&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:Ccadaa:v:html10.3280/CCA2013-001002 Number: 2 Template-type: ReDIF-Article 1.0 Author-Name: Elena Gori Author-Name: Silvia Fissi Title: Il rapporto tra l?espansione delle strade ferrate italiane e lo sviluppo della Societ? Anonima San Giorgio: dal 1905 alla vigilia del primo conflitto mondiale Abstract: Railways are the first example of a modern business that States have regulated and which, in many cases, has contributed significantly to the economic success of industries connected to it but also of the State. The "Societ? anonima italiana per la costruzione di automobili terrestri e marittimi San Giorgio" has a hundred years history, began in Genoa in 1905. From the earliest years, it produced wagons and carriages for the Italian State Railways. The article, by an archive documental analysis, explores the contribution of the enlargement of the Italian railways to the development of San Giorgio, also highlighting the link between the trend of State orders at the national level and the strategies adopted by San Giorgio and its results. The result is a complex alliance with lights and darks. Classification-JEL: Keywords: Note: Pages:35-62 Volume: 2013/1 Year: 2013 Issue:1 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=49470&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:Ccadaa:v:html10.3280/CCA2013-001003 Number: 3 Template-type: ReDIF-Article 1.0 Author-Name: Alberto Nobolo Author-Name: Enrico Guarini Author-Name: Magli Francesca Title: Il processo di unificazione del Regno d?Italia e l?armonizzazione dei preesistenti sistemi contabili Abstract: This paper focuses on harmonization of government accounting in historical perspective. The study explores the case of Italian Unification and sheds light on how the first accounting system for the Kingdom of Italy was regulated by combining the accounting systems of seven pre-unitary States. Evidence shows that accounting harmonization was not a leading priority among government reforms. Several urgent issues required government response such as public debt consolidation and harmonization of the fiscal system. This circumstances accelerated the decision to extend the Kingdom of Sardinia?s accounting system to the entire Kingdom of Italy. Furthermore, the scarcity of accounting techniques and methods among the other pre-unitary States further propelled the extension of this model throughout the newly unified Italian Kingdom. From this point of view, the influence on accounting practices of a specific cultural tradition seems to be directly connected with its own permanence and establishment in a specific context. Classification-JEL: Keywords: Note: Pages:63-90 Volume: 2013/1 Year: 2013 Issue:1 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=49471&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:Ccadaa:v:html10.3280/CCA2013-001004 Number: 4 Template-type: ReDIF-Article 1.0 Author-Name: Roberta Provasi Title: L?evoluzione contabile in Cina. Origini e confronti con il metodo partiduplistico italiano Abstract: The article aims to investigate the evolution of bookkeeping in China deepening some research that recognize the existence of evidences in ancient China can be argued that the origin of the Double-Entry Bookkeeping is not only of the Western world. Certainly some conditions for the emergence of double entry were already present in ancient China, but the documentation doesn?t confirm this hypothesis fully. Probably the ability to analyze the records in the archives that after years of closure have been and/or are being opened, we will provide clarification on whether or not in ancient China, a native double entry accounting system and any mechanism of knowledge between China and the West. The survey has been carried out considering above all the social economic aspects as Chinese Accounting Practices are significant expression of cultural context in which they are engaged. Classification-JEL: Keywords: Note: Pages:91-115 Volume: 2013/1 Year: 2013 Issue:1 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=49472&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:Ccadaa:v:html10.3280/CCA2013-001005 Number: 5 Template-type: ReDIF-Article 1.0 Author-Name: Stefano Coronella Author-Name: Salvatore Gambino Title: Emanuele Pisani: la vita e le opere Abstract: 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 of twentieth century. Nevertheless, his major role was put in the shadows because, in the same period, two big personalities, Giuseppe Cerboni and Fabio Besta (and their schools), monopolized the Italian scientific context. For that reason, Pisani received less attention than what he was deserving from the accounting historians. This contribution, result of a long and rigorous work of archive and bibliographic research, has allowed to outline a complete profile, in good part unpublished, of Pisani man and scholar, as well as to set him precisely in his time and, therefore, in his specific context. After having reconstructed the extensive bibliographic production of Pisani, in addition to the publications about the "statmografia" - his "favourite" accounting creation - for the first time his main "less important" writings have been examined. Finally, it has been carried out an accurate study of the fortune of "statmografia", critically reporting the remarks that the scholars, Pisani?s contemporaries and not, have expressed about this accounting application. Classification-JEL: Keywords: Note: Pages:117-151 Volume: 2013/1 Year: 2013 Issue:1 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=49473&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:Ccadaa:v:html10.3280/CCA2013-001006 Number: 6 Template-type: ReDIF-Article 1.0 Author-Name: Rosella Ferraris Franceschi Title: Egidio Giannessi: un precursore dell?internazionalizzazione Abstract: The paper analyses the life and the thinking of Egidio Giannessi. It shows the Giannessi?s role on the international scientific environment through his work presentations at foreign conferences and his studies which focused on other country literature. Giannessi international activity emerged during a period when scholars did not feel internationalization as a central aspect of their studies. Classification-JEL: Keywords: Note: Pages:153-165 Volume: 2013/1 Year: 2013 Issue:1 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=49474&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:Ccadaa:v:html10.3280/CCA2013-001007 Number: 7 Template-type: ReDIF-Article 1.0 Author-Name: Stefano Coronella Title: Applicazioni contabili dimenticate Abstract: Classification-JEL: Keywords: Note: Pages:167-176 Volume: 2013/1 Year: 2013 Issue:1 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=49475&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:Ccadaa:v:html10.3280/CCA2013-001008 Number: 8 Template-type: ReDIF-Article 1.0 Author-Name: Comitato di Redazione Title: XII Convegno nazionale della societ? italiana di storia della ragioneria ragioneria e accounting tra XIX e XX Secolo: profili evolutivi e concettuali a confronto Parma, 28-29 novembre 2013 Abstract: Classification-JEL: Keywords: Note: Pages:177-179 Volume: 2013/1 Year: 2013 Issue:1 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=49476&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:Ccadaa:v:html10.3280/CCA2013-001009 Number: 9