ABSTRACT
The first half of the twentieth century was decisive for academic accounting and management research in Italy, no less than in the German, English, French or other language areas. Yet, seen from abroad, it seems that in Italy (more than in other countries) only a single figure dominated the scene, that of Gino Zappa [1879-1960].2 In Germany, for example, there was a whole galaxy of prominent names besides the two major rival figures of Eugen Schmalenbach and Fritz Schmidt. And in the USA, William A. Paton [1889-1991] and A.C. Littleton [1886-1974] may have been the best known international names, but they were by no means the only ones of prominence.
