L’evoluzione e il ruolo delle professioni economico-contabili nel periodo fra gli inizi del Novecento e il secondo conflitto mondiale

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 profession 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 sub-system 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 profession, which starting from the beginning to today maintains some specific peculiarities.