Pietro D’Alvise (1860-1943) is an Italian accounting scholar: belonging to the Fabio Besta School, he was one of the most famous and strong supporter of the accounting patrimonial approach (teorica patrimoniale), which he applied within both private than public sector organizations. This article aims to provide an outline of the contribution of D’Alvise to the development of public sector accounting, with particular focus on State accounting. Furthermore, the article analyzes the evolution of the Italian budget, accounting and financial reporting legislation since 1861 to the first half of the XX century, in order to verify if and how the work of D'Alvise contributed to the definition of the accounting model actually adopted by the Italian central government.
Il contributo di Pietro D'Alvise allo sviluppo della Ragioneria pubblica ed alla Contabilità di Stato
SOVERCHIA, MICHELA
2012-01-01
Abstract
Pietro D’Alvise (1860-1943) is an Italian accounting scholar: belonging to the Fabio Besta School, he was one of the most famous and strong supporter of the accounting patrimonial approach (teorica patrimoniale), which he applied within both private than public sector organizations. This article aims to provide an outline of the contribution of D’Alvise to the development of public sector accounting, with particular focus on State accounting. Furthermore, the article analyzes the evolution of the Italian budget, accounting and financial reporting legislation since 1861 to the first half of the XX century, in order to verify if and how the work of D'Alvise contributed to the definition of the accounting model actually adopted by the Italian central government.I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
