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

Fondamenti di programmazione e controllo negli insegnamenti della scuola cafoscarina

Chiara Mio
ORCID 0000-0003-0945-0334 
Università Ca’ Foscari Venezia, Italia
mio@unive.it

Marco Fasan
ORCID 0000-0002-9426-6090 
Università Ca’ Foscari Venezia, Italia
marco.fasan@unive.it

Maria Lusiani
ORCID 0000-0002-5550-8800 
Università Ca’ Foscari Venezia, Italia
maria.lusiani@unive.it

DOI 10.30687/978-88-6969-255-0/010

Abstract

The chapter discusses the results of an empirical analysis we conducted on the management accounting courses taught at Ca’ Foscari between 1871 and 1991. The aim is to explore the roots and the evolution of management accounting at Ca’ Foscari. The evidence we collected shows that the early management accounting concepts can be traced back to the course Bookkeeping which was taught in 1871 by Biliotti and, some years later, by Besta. As time went by, management accounting concepts evolved and expanded until some specific courses devoted to this field of study were created. The chapter discusses the evolution not only of the contents but also of the teaching methods. In its early years, teaching at Ca’ Foscari was very much based on practice (case study, simulations) while it became more theoretical as time went by. We also provide a brief description of the teaching of management accounting at the Harvard Business School, one of the pioneering institutions in management accounting, pointing out some similarities and differences in the Italian and in the United States contexts.

Keywords
Accounting history. Management accounting. Teaching. Ca’ Foscari.


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

Fasan Marco

dc.contributor.author

Lusiani Maria

dc.contributor.author

Mio Chiara

dc.title

Fondamenti di programmazione e controllo negli insegnamenti della scuola cafoscarina

dc.type

Book Chapter

dc.language.iso

it

dc.description.abstract

The chapter discusses the results of an empirical analysis we conducted on the management accounting courses taught at Ca’ Foscari between 1871 and 1991. The aim is to explore the roots and the evolution of management accounting at Ca’ Foscari. The evidence we collected shows that the early management accounting concepts can be traced back to the course Bookkeeping which was taught in 1871 by Biliotti and, some years later, by Besta. As time went by, management accounting concepts evolved and expanded until some specific courses devoted to this field of study were created. The chapter discusses the evolution not only of the contents but also of the teaching methods. In its early years, teaching at Ca’ Foscari was very much based on practice (case study, simulations) while it became more theoretical as time went by. We also provide a brief description of the teaching of management accounting at the Harvard Business School, one of the pioneering institutions in management accounting, pointing out some similarities and differences in the Italian and in the United States contexts.

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/10.14277/978-88-6969-255-0/010

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

Accounting history

dc.subject

Management accounting

dc.subject

Teaching

dc.subject

Ca’ Foscari

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