Evoluzione e dinamica quantitativa delle diverse forme guiridiche di soggetti economici in Italia

[Autom. eng. transl.] The work aims to update and test again the considerations presented in the publication "Accounting control and internal control system in joint-stock companies in Italy: an empirical survey" (Bellavite Pellegrini 2008). This study first examined the consistencies of the different types of legal entities that exercise economic activity in the Italian institutional context, trying to catalog and interpret them over a period of time at the turn of the introduction of the corporate law reform. Some proposed evidence confirms some trends already highlighted in previous analyzes, including the slight but continuing decline in the number of joint stock companies and the significant and continuous increase in the number of limited liability companies. The second part of the work has analyzed the evolution of some institutions proposed by the reform of company law, that is the adoption of alternative management and control systems, monistic and dualistic, as well as the costs and dynamics of the system of controls and entrusting accounting control to the external auditor over a period of several years. Lastly, the data concerning the companies subject to management and coordination pursuant to Article 2497 and following of the Civil Code and the legal subjects exercising direction and coordination were updated. The data presented during this study were extracted from the historical archive of the information system of the Chambers of Commerce (Stock View).