L'evoluzione degli insegnamenti di Ragioneria

Abstract

This chapter aims at analysing how the teachings in accounting evolved from the foundation of the School of Commerce in Venice in 1868 for the first century of its activity. As teachings in accounting we consider the courses dealing with recognition methods and accounting principles both applying in private and public entities, but also the courses dealing with business practice where accounting played a relevant role (such as the case of the course entitled ‘Banco modello’). During this period the number, name and contents of teachings in accounting changed as consequence of the influence of the scientific thought of two great Maestri of Italian accounting: Fabio Besta and Gino Zappa, both teachers in Venice.