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Category: Società

Published: 25 December 2011

Details

Category: Società

Published: 25 December 2011

Details

Category: Società

Published: 25 December 2011

Among the sweeping changes brought about by the second world war in every field, a new concept of history and its tasks also emerged: new investigative techniques, new methods, new questions evolved. Yet their subject, the history of mankind, remains unchanged: any sector within the activity must be investigated and the task of historians, people immersed in the reality of the present, is to interpret the societies of the past and in doing so rebuild them.

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Category: Società

Published: 02 December 2011

Article 1 – The Italian Society of Accounting History (SISR) was founded in 1984 in Pisa, under the auspices of the Comité International des Historiens de la Comptabilité (Belgium), the Institut Francais des Historiens Comptables (France), the Accounting History Society (United Kingdom), the Academy of Accounting Historians (USA) and the Accounting History Association (Japan). The Society is based in Pisa.

Article 2 - The Society pursues scientific and cultural interests, and is a non-political, no-profit organisation. The purpose of the Society is to promote, disseminate and develop historical studies in the field of Accounting and other business disciplines.

Article 3 – The Society can develop relations with any Italian or foreign institution operating in its areas of interest and related areas.

Article 4 - The Society can possess its own patrimony, made up of contributions in kind, bequests and donations from bodies and private entities as well as any annual financial surplus.

Article 5 – The ordinary income of the Society is made up of annual subscriptions and contributions of ordinary members, correspondents and supporters as provided for in art. 6, any other contributions from other private individuals or bodies, as well as returns from the management of the social patrimony.

Article 6 – The members may be: honorary; ordinary; correspondent; supporters. The honorary members are appointed from among those who have contributed with particular merit and benevolence to further the aims of the Society. Those admitted as ordinary members are people who demonstrate a cultivated interest in historical studies in the field of Accounting or other business disciplines. Those admitted as correspondent members are people who undertake to cultivate historical studies in the field of Accounting or other business disciplines. Those admitted as supporting members are people and bodies who are interested in the Society’s activities and undertake to provide support with monetary contributions, or those in kind or in work.

Article 7 – Scholars from other countries whose renown is clearly established can also be appointed as honorary members.

Article 8 – Admission as ordinary and corresponding members requires a written proposal from at least two ordinary or honorary members, accompanied by a short curriculum vitae undersigned by the proponents. The proposal must be forwarded to the Chairman of the Executive Board of the Society. Appointments as honorary member and admission as supporting members, on the initiative of the Executive Board, is approved by the members’ meeting.

Article 9 – The Executive Board approves the nominations for the various member categories to propose to the Assembly with a favourable vote of the absolute majority from the Councillors.

Article 10 – At the moment of admission, ordinary and corresponding members pay a fixed fee. The ordinary and corresponding members contribute to the Society’s charges by means of an annual quota. The ordinary and corresponding members’ fixed fee and annual quota, as well as the annual contribution in money, in kind or in work made by the supporting members, are established by the Assembly based on a proposal by the Executive Board. The annual quota is not transferable.

Article 11 – The members cease to form part of the Society following resignation, forfeiture or exclusion. Resignations are received by the Executive Board. In first instance the Executive Board reserves the right to reject them, and will involve the Assembly where necessary. Forfeitures are decided by the Chairman, in the event that three outstanding annual quota payments have been ascertained. Forfeiting members may request new admission once three years have passed following a declaration of forfeiture. Exclusions are approved by the Assembly, based on a proposal from the Executive Board, in the event of proven unworthiness.

Article 12 – The organs of the Society are as follows: the members’ Assembly; the Executive Board; the Board of Auditors; the Chairman, the Board of Past Chairmen. The Executive Board can appoint an honorary Chairman, which has the same duration as the Board.

Article 13 – The Assembly is made up of honorary and ordinary members. It is convened by the Chairman at his discretion, following the approval of the Executive Board or at the request of at least a tenth of the ordinary members, on condition that the agenda is specified. Members whose annual quota payments are not up to date are excluded from any assembly initiative (request for convocation, participation, voting also by means of proxy, active and passive electorate). Correspondent and supporting members can also participate in Assemblies, without the right to vote. Where the subjects of assemblies are scientific reports or discussions, they may be opened to the public following the express approval of the Executive Board.

Article 14 – The Assembly: elects the members of the Executive Board and the Board of Auditors; approves in respect of admission, appointment and exclusion of members; approves the Budget plan and the Final Balance and approves activity programmes submitted by the Executive Board; approves any amendments to the Statute and anything else submitted by the Executive Board. Notification of convocation, to be sent (even only by email) at least twenty days before the meeting, must include the agenda scheduled for the sitting.

Article 15 – The honorary and ordinary members may send a representative to the Assembly by means of written mandate issued to another honorary or ordinary member who is not a member of the Executive Board and the Board of Auditors. Each member is allowed no more than five mandates. The ordinary member’s mandate is only valid if the delegating member’s annual quota payments are up to date on the day the Assembly is convened. The Assembly is properly constituted at the first convocation with the participation (of people or by proxy) of at least half plus one of the entitled members; the second convocation, which may also take place in the following hour of the same day on which the first is scheduled, is properly constituted however many people attend, excepting for Assemblies for Statutory amendment which also require half plus one of the honorary or ordinary members present or represented by proxy at the second convocation. This can pass approval with the majority of the votes both at the first and second convocation.

Article 16 – The Executive Board is constituted by 11 (eleven) ordinary members, 10 (ten) of whom are elected by the Assembly by secret ballot, chosen from among the ordinary members and one appointed for each mandate by the National Board of Qualified Accountants and Accounting Experts. Only ordinary members whose membership quotas have been paid up to date on the day the Assembly is convened are eligible for the Executive Board. Only ordinary members present during the Assembly convened are eligible for the Executive Board. The Executive Board appoints from among its members the Chairman, two Vice Chairmen, the Secretary and the Treasurer. The Executive Board holds all the powers required to pursue the social purposes that are not reserved for the Assembly. The Board in particular: decides on the suitability of admission, appointment and exclusion of members in respect of the Assembly; sets in motion the approval of the Assembly; plans the annual programme of the Society’s activities; draws up the Budget plans and Final Balance prepared by the Treasurer at the request of the same, for the approval of the Assembly; approves the report on the activities carried out by the Society; supervises the use of the social funds, making the appropriate arrangements with the Treasurer; supervises the Society’s publications and the purchase of books, journals and other bibliographical material, making the appropriate arrangements with the Secretary; approves the annual report, which is sent to the Ministry for Cultural and Environmental Heritage, concerning the activities carried out by the Society; promotes suitable joint activities with institutions in Italy and abroad; appoints the scientific director and, with him, the other organs of the “Rivista Contabilità e Cultura Aziendale – Accounting Cultures”.

Article 17 – The members of the Executive Board hold their office for three social years and can only be re-elected once. In the event that one or more Councillors become unavailable during the three-year period, they will be replaced by those awarded the highest number of votes in order in the elections for the Board. In the event that a majority is no longer reached by the members, the Assembly must be convened in order to provide for integration within the organ. In any case, members appointed in this way will hold office until those already in office hold theirs.

Article 18 - The Executive Board is properly constituted when at least half of its components are present. The Executive Board passes approval with a majority of those present, excepting for cases provided for by art. 9. In the event of equal votes, the Chairman’s vote is final.

Article 19 – The Chairman is the legal representative of the Society. He convenes and presides over Assembly and Executive Board meetings, drawing up their respective agendas; he also undersigns society documents and ensures that statutory provisions are complied with, as well as Executive Board and Assembly decisions. He notifies the Ministry for Cultural and Environmental Heritage about the appointments of Society members, Executive Board members, and also the names of the Chairman and Vice-Chairmen; he sends the annual report to the Ministry itself as provided for by letter i.) of art. 16 above.

Article 20 – The Vice-Chairmen assist the Chairman and stand in for him in the event of absence or impediment in order of length of membership.

Article 21 – The Secretary supervises the drafting of minutes, press releases, Society publications as well as the purchase and safekeeping of books, journals and other bibliographical material, in accordance with Board’s directives. They are also in charge of the Society’s archive and bibliographical material.

Article 22 – The Treasurer is responsible for the social treasury, prepares the project for the Budget plan and Final Balance according to the Executive Board’s instructions; he provides for the collection and making of payments and deals with the running of the Society’s administrative affairs.

Article 23 – The Board of auditors is composed of three actual members and two substitutes, elected by the Assembly from the ordinary members. The Board nominates the Chairman from among its members. The auditors carry out checks on the administration of the Society, prepare the annual report to attach to the Budget plan and Final Balance; in addition, they may carry out inspections, on the Society’s assets and documentation, either individually or as a board, at any time.

Article 24 – The members of the Board of auditors hold office for three years and can only be re-elected once. They may take part in Executive Board meetings without the right to vote. In the event that one or more auditors become unavailable during the three-year period, they will be replaced by the substitute auditors until the assembly mandate ends. In the event that all of the members end their office, the Assembly must be convened to provide for the reconstitution of the organ. In any event, members appointed in this way hold office until those already in office do.

Article 25 – The Board of Past Chairmen is composed of those who held the office of Chairman for the Italian Society of the History of Accounting. The Board has a consultancy function, aimed at assisting the Executive Board and the Chairman in their tasks.

Article 26 - The Executive Board can set up special Commissions in order to promote the development of specific activities aimed at pursuing the institutional aims of the Society. Such Commissions are presided over by the Ordinary members or Honorary members with proven experience in the field of studies of the History of Accounting.

Article 27 – The social and financial years begin on the 1st of January and end on the 31st of December. The Budget plan must be drawn up and presented to the Assembly for approval by the end of the first month of the year concerned. The Final balance constitutes the economic and financial statement which must be drawn up and presented to the Assembly for approval within nine months of the year concerned, accompanied by the relevant report. Any remaining profits or management surplus as well as funds, reserves or capital cannot be distributed, indirectly or otherwise, during the life of the association.

Article 28 – The assets making up the Society’s patrimony must be described in a specific inventory. In the event the Society is dissolved, due to any cause, the patrimony must be devolved to another association with similar aims or those of public use.

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Category: Soci

Published: 08 January 2015

New members 2015: elimination of sign-up or first enrolment fee for the sum of 52 Euro, providing that admission is completed by payment of the annual quota.

 
• Ordinary Members: 120 Euro.
•  CorrespondingMembers: 60 Euro.
• Honorary Members and Pensioners: Free of charge.

The bank account, registered in the name of the “Società Italiana di Storia della Ragioneria” (Tax Code: 93013620500), to which the draft is payable is as follows: Banca CR Firenze S.p.A. – Corso Italia 131 – 56100 Pisa (PI) – Branch 0413 Pisa 5

IBAN: IT36 J061 6014 0081 0000 0003 253

For membership requests please contact the Society directly.

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Category: Soci

Published: 08 January 2015

How to Join

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Category: Presentazione

Published: 13 January 2015

The Italian Society of Accounting History was founded under the auspices of the “Comité International des Historiens de la Comptabilité” (Belgium), the “Institut Francais des Historiens Comptables” (France), the “Accounting History Society” (United Kingdom), the “Academy of Accounting Historians” (USA) and the “Accounting History Association” (Japan), at the IV International Congress of Accounting History, held in Pisa in August 1984. It is based in Pisa ([1]).

The association was designed to promote the study and research of Accounting History, begin researching, preserving, publishing and illustrating historical material, share the knowledge of Accounting History, and organise congresses and conferences. The Italian Society of Accounting History is a non-political no-profit association ([2]).

The “Society’s” logo makes use of the more evocative symbols taken from the “manifesto” of the 1984 Pisa Convention: the medieval R in Ratio, which means the reason, the account, the balance, in a single word Accounting in its ancient and noble expression “the art of bookkeeping ”; the temple, symbol of human creations that survive History, the foundation of that classical culture from which no self-respecting science should ever detach itself; the nautilus section, a graphic representation of the Fibonacci sequence of numbers founded on the “golden ratio”, symbol of “divine proportion”.

([1]) Article 1 of the 1993 Statute.

([2]) Article 2 of the 1993 Statute.

• Formazione
• Università

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Category: Presentazione

Published: 25 December 2011

Gli studi storici di Ragioneria vengono coltivati negli Istituti superiori di studi universitari e nelle Università italiane fino dalla seconda metà del XIX secolo in questo, un ruolo di assoluto primo piano spetta a Fabio Besta.

Docente di ragioneria dalla cattedra di Cà Foscari in Venezia, il Besta aveva dedicato gran parte del terzo volume della sua opera maggiore “La Ragioneria” (solitamente ricordata come il “Trattato” del Besta) ad argomenti di natura storica, iniziando con le origini del metodo in partita doppia per proseguire con l’analisi delle scritture delle aziende medievali italiane e la trattazione delle teoriche del conto in Italia e all’estero. Grande merito di Fabio Besta era stato, però, anche quello di indirizzare agli studi storici tutti gli allievi che intendevano dedicarsi alla ricerca e dall’insegnamento universitario, tanto che all’Alfieri, al Vianello, al Rigobon, al Ghidiglia, siamo debitori, in particolare, di molte e pregevoli monografie di natura storica.

A seguito di questo amore della scuola veneziana per gli studi storici, sia il Besta sia gli allievi che, prima o dopo, salivano su cattedre universitarie erano soliti dedicare parte dei loro corsi di lezioni alla storia delle scritture contabili o della ragioneria.

Dopo un certo intervallo di tempo, dalla scuola del Besta si fecero luce due allievi prediletti: Gaetano Corsani ed Alberto Ceccherelli i quali - a loro volta iniziatori della scuola toscana - legarono il loro nome ed il loro prestigio a pregevoli e d’importanti contributi di natura storica non disdegnando di fondare il loro insegnamento sulla conoscenza e l’analisi storica.

Occorre, però, arrivare agli anni ‘40 del nostro secolo per trovare un corso d’insegnamento dedicato alla storia della ragioneria nel quale la materia viene affrontata in modo sistematico.

Nel 1940, infatti, Francesco Della Penna, ordinario di ragioneria generale ed applicata presso la Facoltà di Economia e Commercio dell’Università di Roma, a sua volta allievo di Vittorio Alfieri, incoraggiando la naturale vocazione di un giovane verso l’indagine storica gli assegna una tesi di laurea di argomento storico (Francesco Villa e la ragioneria italiana) e poi, nominandolo assistente alla sua cattedra gli affida come compito didattico lo svolgimento di un corso di “Letture storiche di ragioneria”.

Il giovane assistente si chiama Federigo Melis, si apre in tal modo il primo corso sistematico per l’insegnamento della nostra disciplina. La notizia viene riportata con un certo rilievo dalla Rivista italiana di ragioneria, allora diretta dal prof. Ugo Monetti, la quale, nel terzo numero dell’annata 1940 si dà cura di citare le circostanze e la data dell’apertura del corso oltre alla “simpatica ovazione” tributata al giovane docente.

L’insegnamento del giovane Melis viene interrotto dalle vicende belliche e dalla chiamata alle armi. Della Penna, tuttavia, al fine di non sospendere le “letture storiche”, durante la forzata assenza del Melis, affida l’incarico del corso al prof. Nino Ghelli, ma tiene in serbo il posto per il Melis ed a lui lo riassegna nell’anno 1944/45 appena tornato da una lunga prigionia. Nella Facoltà di Economia e Commercio dell’Università di Roma l’insegnamento della storia della ragioneria viene tenuto ininterrottamente dal Melis fino al 1949, anno in cui il giovane studioso ritorna nella sua terra di Toscana, presso la Facoltà di Economia e Commercio dell’Università di Pisa, dove assume l’incarico di Storia economica e celebra l’apertura del corso con una prolusione dal titolo: “La scrittura contabile alla fonte della Storia economica”.

A Pisa, fino dal primo dopoguerra era attivo un Corso di studi economici e commerciali, dapprima come Sezione staccata della Facoltà di Economia e Commercio di Firenze, poi, dal 1947/48 come Facoltà dell’Ateneo pisano attivata in esercizio provvisorio, ed infine, dal 1955, come Facoltà riconosciuta dal Ministero.

In quegli anni l’incarico di insegnamento della Ragioneria generale ed applicata era tenuto da Egidio Giannessi il quale di lì a qualche tempo sarebbe salito sulla cattedra della stessa disciplina nell’Università di Parma come professore straordinario per rientrare definitivamente a Pisa nel 1957. Giannessi, appassionato indagatore dei fenomeni culturali nelle nostre discipline e delle vie lungo le quali il pensiero economico aziendale andava evolvendosi, introduce nel corso di Ragioneria generale ed applicata del primo anno la trattazione sistematica della storia della ragioneria dedicata sia alle origini della metodologia di rilevazione in partita doppia sia alla storia del pensiero ragionieristico ed economico aziendale dal secolo XIX ai primi decenni del secolo XX.

Tale insegnamento diviene una tradizione nella scuola pisana e continua con Giannessi finché Egli tiene la cattedra, per proseguire anche ai nostri giorni ad opera dei suoi allievi.

La consuetudine di dedicare a temi di storia della ragioneria una parte delle lezioni che venivano tenute nei corsi di ragioneria generale ed applicata era, d’altronde, abbastanza diffusa in quegli anni, anche se non sempre con l’ampiezza che ad essa veniva riservata a Pisa. Troviamo testimonianze di tale tendenza nei corsi tenuti nelle Università di Napoli, Roma, Bari, Perugia, Siena. A Milano presso l’Università Cattolica il prof. Tommaso Zerbi che aveva dedicato studi approfonditi alle origini del metodo di rilevazione riservava una buona parte delle sue lezioni a tali argomenti storici.

Intanto, nel 1957, Melis, vincitore di concorso, viene chiamato dalla Facoltà di Economia e Commercio dell’Università di Pisa sulla cattedra di Storia economica ed in tale Facoltà, a partire dall’anno 1958/59, assume anche l’incarico ufficiale del primo corso di insegnamento autonomo intitolato alla Storia della Ragioneria che terrà ininterrottamente fino all’anno accademico 1967/68.

Negli anni ‘50 la Storia della Ragioneria era stata inserita tra gli insegnamenti complementari della Facoltà di Economia e Commercio, come risulta dalle modifiche allo Statuto dell’Università di Pisa apportate dal DPR 24/11/1958([4]).

Per iniziativa di Giannessi, la Facoltà di Economia e Commercio dell’Ateneo pisano, nel 1957/58, chiese al Ministero della Pubblica Istruzione lo svolgimento dell’esame di libera docenza per la Storia della Ragioneria. Il Ministero accolse la richiesta e designò una Commissione giudicatrice formata dai professori: Alberto Riparbelli, Federigo Melis, Amedeo Salzano, Vincenzo Masi, e dal professor Mira di Storia economica. Quest’ultima fissò la prova che si tenne il 14 febbraio 1961 e si concluse con il conferimento della libera docenza a Carlo Antinori.

Il prof. Antinori depositò il titolo presso l’Università di Parma e tenne corsi liberi di Storia della Ragioneria nella Facoltà di Economia e Commercio di quella Università fino al compimento del suo settantesimo anno.

Un secondo esame di libera docenza in Storia della ragioneria sempre su richiesta della Facoltà di Economia e Commercio pisana, fu affidato ad una Commissione giudicatrice composta dai professori: Tommaso Zerbi, Federigo Melis, Egidio Giannessi. La prova si svolse il 29 maggio 1969 ed il titolo fu conferito a Tito Antoni.

Come libero docente il prof. Antoni fu confermato in quell’anno nell’incarico che già deteneva dal 1968/69 per l’insegnamento della Storia della Ragioneria nella Facoltà di Economia e Commercio dell’Università di Pisa, incarico che era stato di Federigo Melis. In seguito, con l’evoluzione della normativa, Antoni ottenne la stabilizzazione dell’incarico e poi, con il DPR 382/80, la cattedra di professore associato. Il prof. Antoni è stato il primo docente universitario italiano a salire su una cattedra di Storia della Ragioneria

Negli anni dal 1977 al 1981 il prof. Zerbi tiene a Milano presso l’Università Cattolica un corso libero di Storia dell’imprenditoria medievale lombarda.

Molti dei problemi che si sono presentati per lo sviluppo dell’insegnamento della Storia della Ragioneria sono senz’altro da collegare alla mancanza di cattedre destinate a tale insegnamento dalle Facoltà.

Ai nostri giorni, con la revisione dell’ordinamento didattico dei corsi di studio dell’area economica (D.M. 23.10.1992), la Storia della Ragioneria è inclusa tra le materie attivabili da parte delle Facoltà e viene mantenuta a pieno titolo nel settore scientifico disciplinare (P02A Economia aziendale) individuato dal DPR 112/94.

Gli sviluppi sono molti e possibili, essi vengono ancora una volta affidati alla sensibilità culturale delle Facoltà universitarie.

• Formazione

Details

Category: Presentazione

Published: 25 December 2011

Lo studio della storia della Ragioneria trasmette ai giovani ricercatori i momenti di un cammino dalle millenarie origini culturali, nel corso del quale le esperienze vissute, i risultati attesi e quelli raggiunti, le speranze, gli insuccessi, le vittorie, i simboli, i valori, gli strumenti ed i relativi processi d’uso sono composti in una visione unitaria e quasi sommati fra loro, strutturando così una specie di patrimonio ereditario che costituisce indispensabile fonte di informazioni per quanti intendono conoscere il faticoso cammino dell’uomo.