Le discipline economiche e aziendali nei 150 anni di storia di Ca’ Foscari

Le discipline economiche e aziendali nei 150 anni di storia di Ca’ Foscari

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Language
it

ISBN (print)
978-88-6969-259-8

ISBN (ebook)
978-88-6969-255-0

Date of publication
23 Oct 2018

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I libri di Ca’ Foscari

Fabio Besta: il padre della ragioneria moderna

Stefano Coronella
Università degli Studi 'Parthenope' di Napoli, Italia
stefano.coronella@uniparthenope.it

DOI 10.30687/978-88-6969-255-0/005

Abstract

Fabio Besta, Professor at Ca’ Foscari for almost fifty years, was the best-known and most eminent figure among the Italian accounting scholars. His pivotal contribution to the development of the subject encompassed the upgrading shift of accounting from technique to theory, his equity-based accounting system to be applied to the double-entry bookkeeping as well as the related ‘value-based’ accounting theory, the introduction of a new conception of business firm and combination of inductive (empirical) and historical research method. The school he founded deserves credits. Fabio Besta’s pupils would be the most relevant scholars of the following period, that is Vittorio Alfieri, Alberto Ceccherelli, Carlo Ghidiglia, Pietro D’Alvise, Francesco De Gobbis, Benedetto Lorusso, Pietro Rigobon, Vincenzo Vianello and Gino Zappa.

Keywords
Fabio Besta. Scientific Accounting. Equity-based accounting system. Value-based theory. Besta’s followers.


Creative Commons License This work is licensed under a Creative Commons Attribution 4.0 International License 

Table of contents
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Campo DC Valore

dc.contributor.author

Coronella Stefano

dc.title

Fabio Besta: il padre della ragioneria moderna

dc.type

Book Chapter

dc.language.iso

it

dc.description.abstract

Fabio Besta, Professor at Ca’ Foscari for almost fifty years, was the best-known and most eminent figure among the Italian accounting scholars. His pivotal contribution to the development of the subject encompassed the upgrading shift of accounting from technique to theory, his equity-based accounting system to be applied to the double-entry bookkeeping as well as the related ‘value-based’ accounting theory, the introduction of a new conception of business firm and combination of inductive (empirical) and historical research method. The school he founded deserves credits. Fabio Besta’s pupils would be the most relevant scholars of the following period, that is Vittorio Alfieri, Alberto Ceccherelli, Carlo Ghidiglia, Pietro D’Alvise, Francesco De Gobbis, Benedetto Lorusso, Pietro Rigobon, Vincenzo Vianello and Gino Zappa.

dc.relation.ispartof

I libri di Ca’ Foscari

dc.relation.ispartof

1868-2018: storie di un ateneo

dc.publisher

Edizioni Ca’ Foscari - Digital Publishing

dc.date.issued

2018-10-23

dc.dateAccepted

None

dc.dateSubmitted

None

dc.identifier.uri

http://doi.org/10.14277/978-88-6969-255-0/005

dc.identifier.issn

2610-8917

dc.identifier.eissn

2610-9506

dc.identifier.isbn

978-88-6969-259-8

dc.identifier.eisbn

978-88-6969-255-0

dc.rights

Creative Commons 4.0 Attribution alone

dc.rights.uri

http://creativecommons.org/licenses/by/4.0/

item.fulltext

with fulltext

item.grantfulltext

open

dc.subject

Fabio Besta

dc.subject

Scientific Accounting

dc.subject

Equity-based accounting system

dc.subject

Value-based theory

dc.subject

Besta’s followers

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