The development of Mangement Accounting in Italy: a comparison with the anglo-saxon context

I try to give a historical construction through the "Academy-Business-Consulting circle" which is typical of the culture of the US system, as we are convinced that such an interrelation plays a key role in propelling or curbing, when poor, the development of the managerial culture and instruments in different socio-economic scenarios. To this end, I deem it useful to focus the attention on the role played by the city of Venice since the fourteen century as the cross-breeding ground of Academy and Business