Il patrimonio nel rendiconto dello Stato: dall'epoca post unitaria agli anni Sessanta

This article proposes an analysis of the evolution experienced in our country by the State General Assets Account (“Rendiconto patrimoniale dello Stato”) in the period from the unity of Italy (1861) to the year in which was issued the so called Curti Law (1964). This period of time (about a century) is particularly interesting because it is characterized not only by deep changes in the role played by the State in the Italian society (from a guarantee function towards a direct intervention in the economy), but also by the growing importance of the Accounting Theory (Villa, Cerboni, Besta) and the subsequent diffusion, since the second half of the twenties, of the theories of Zappa and his scholars. This study focuses, in particular, on the different contents of the State General Assets Account during these years, highlighting the thought of the main authors of public sector accounting of the period taken into consideration.