Fabio Besta: il padre della ragioneria moderna

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Campo DC	Valore
dc.identifier	ECF_chapter_2055
dc.contributor.author	Coronella Stefano
dc.title	Fabio Besta: il padre della ragioneria moderna
dc.type	Capitolo
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.issued	2018-10-23
dc.identifier.uri	http://edizionicafoscari.it/it/edizioni4/libri/978-88-6969-259-8/fabio-besta-il-padre-della-ragioneria-moderna/
dc.identifier.doi	10.30687/978-88-6969-255-0/005
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 Attribution 4.0 International Public License
dc.rights.uri	http://creativecommons.org/licenses/by/4.0/
item.fulltext	with fulltext
item.grantfulltext	open
dc.peer-review	no
dc.subject	Besta’s followers
dc.subject	Besta’s followers
dc.subject	Equity-based accounting system
dc.subject	Equity-based accounting system
dc.subject	Fabio Besta
dc.subject	Fabio Besta
dc.subject	Scientific Accounting
dc.subject	Scientific Accounting
dc.subject	Value-based theory
dc.subject	Value-based theory

Capitolo
open access

Fabio Besta: il padre della ragioneria moderna

Stefano Coronella Università degli Studi di Napoli «Parthenope», Italia

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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.

Pubblicato

23 Ottobre 2018

Lingua

ISBN (PRINT)

978-88-6969-259-8

ISBN (EBOOK)

978-88-6969-255-0

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

permalink: http://doi.org/10.30687/978-88-6969-255-0/005

Copyright: © 2018 Stefano Coronella. This is an open-access work distributed under the terms of the Creative Commons Attribution License (CC BY). The use, distribution or reproduction is permitted, provided that the original author(s) and the copyright owner(s) are credited and that the original publication is cited, in accordance with accepted academic practice. The license allows for commercial use. No use, distribution or reproduction is permitted which does not comply with these terms.

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