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This study aims to assess the awareness, interest, and challenges faced by Librarians in Thailand regarding Augmented Reality (AR), Virtual Reality (VR), and the Metaverse. Specifically, it investigates librarians' current proficiency levels, interests, perceptions of future impacts, and ethical considerations associated with these emerging technologies in the context of Library and Information Science (LIS).

A quantitative survey approach was employed, utilising a structured questionnaire distributed to Thai librarians across various library types. The questionnaire aligned with the study objectives and incorporated Likert-scale and multiple-choice questions. The analysis involved descriptive and inferential statistics using SPSS version 29.

The study reveals varying levels of awareness and competence among librarians in AR, VR, and the Metaverse technologies. While interest levels are high across various aspects of these technologies within LIS, challenges such as cost, expertise, ethics, and infrastructure hinder their integration into library services. Respondents anticipate a moderate to significant impact of the Metaverse on future library services, with concerns and optimism regarding ethical implications and innovative opportunities.

This study contributes to understanding the landscape of emerging technologies within library settings in Thailand, shedding light on librarians' awareness, interest, challenges, and ethical perspectives. The findings underscore the importance of targeted training programmes and strategic planning to facilitate the effective integration of AR, VR, and Metaverse technologies into library services, ensuring ethical considerations are prioritised alongside innovation.

The paper offers a survey of major Italian accounting scholars and their work for the period from 1900 to 1950. Apart from the late works of Rossi and Besta, the main focus is on the contributions by Zappa, who undoubtedly dominated the scene. In this period, as well as later, most Italian accountants and “aziendalisti” adopted the so‐called “income system”. Although its premises originated with Fabio Besta, master of the so‐called “patrimonial or proprietorship system”, the Italian School under Zappa gave this system a new theoretical basis that differed fundamentally from that of Besta. Zappa also developed the dynamic aspect of accounting and business economics that still prevails in Italy. The paper also devotes attention to other Italian scholars, less well‐known abroad. In the area of cost accounting it concentrates on the views of De Minico and his disciple Amodeo, but also mentions other contributors. The final Section deals with Italian contributions to accounting history during this period