Accounting systems and state owned entities definition in the second half of the nineteenth century: the meaningful contributions from Villa, Cerboni and Besta The paper aims to rediscover the value added produced by the so-called "precursors" of the "Economia Aziendale" studies on the evolution...

The concept of Quality of Public Finance has become of high importance over time. It focuses on the role that public finance and fiscal policy can play to sustain economic growth, employment and competitiveness in the context of European strategy (Lisbon strategy and, now, Europe 2020). Stemming...