This paper tries to offer an Italian point of view about the theme of public accounting teachings. We focused our attention on the Italian case during the 19th century because this period was very significant for our purpose. In particular, we considered the teachings that were held in Pavia and Padua and the eminent figures of the correspondent professors: Villa and Tonzig. In this sense, the aims of this paper are:• To analyze the characteristics of the Italian context at the time;To describe the contents of the mentioned teachings in consideration of the different Professors’ backgrounds and ideas;To make a comparison between the contents of the two considered courses in relation also of the different influences of Villa and Tonzig.