Fondamenti di programmazione e controllo negli insegnamenti della scuola cafoscarina

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Campo DC	Valore
dc.identifier	ECF_chapter_2060
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	Capitolo
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.issued	2018-10-23
dc.identifier.uri	http://edizionicafoscari.it/it/edizioni4/libri/978-88-6969-259-8/fondamenti-di-programmazione-e-controllo-negli-ins/
dc.identifier.doi	10.30687/978-88-6969-255-0/010
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 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	Accounting history
dc.subject	Accounting history
dc.subject	Ca’ Foscari
dc.subject	Ca’ Foscari
dc.subject	Management accounting
dc.subject	Management accounting
dc.subject	Teaching
dc.subject	Teaching

Capitolo
open access

Fondamenti di programmazione e controllo negli insegnamenti della scuola cafoscarina

Chiara Mio Università Ca’ Foscari Venezia, Italia

Marco Fasan Università Ca’ Foscari Venezia, Italia

Maria Lusiani Università Ca’ Foscari Venezia, Italia

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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.

Pubblicato

23 Ottobre 2018

Lingua

ISBN (PRINT)

978-88-6969-259-8

ISBN (EBOOK)

978-88-6969-255-0

Keywords: Accounting history • Ca’ Foscari • Management accounting • Teaching

permalink: http://doi.org/10.30687/978-88-6969-255-0/010

Copyright: © 2018 Chiara Mio, Marco Fasan, Maria Lusiani. 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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