The Rivista Italiana di Ragioneria in the debate between "cerboniani" and "bestani" The present work aims to illustrate the scientific debate between cerboniani and bestani through the pages of Rivista Italiana di Ragioneria (the current Rivista Italiana di Ragioneria e di Economia Aziendale), which, founded in 1901, is still existing after one hundred and fifteen years of uninterrupted publications. In fact, the early years of the twentieth century showed the decline of Cerboni’s model (characterized by the account personalistic theory and the logismografia) and the full affirmation of Besta’s model (characterized by the theoretical value of the accounts and asset and liabilities view applied to the double entry traditional system). The reading of the Journal allows us to appreciate the ideas and struggles, sometimes bitter, that have occurred over time to support the two points of view. Moreover, the Journal has surely had an important and "active" role in the affirmation of Besta’s model. The research was carried out through the critical analysis of all the articles concerning the mentioned debate appeared in the Rivista Italiana di Ragioneria, from its foundation until the last manifestation of vitality of Cerboni’s model, which occurred in 1913. The analysis was carried out chronologically (and not by author), in order to not loose sight of passing time and the evolution of the discussions on the debate. At the end of the qualitative analysis it was performed a quantitative analysis, with tables, figures and statistics that help to complete the picture of the survey and provide additional insights.
Keywords: Giuseppe Cerboni, Fabio Besta, scientific debates.