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

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I primi anni della Scuola Superiore di Commercio attraverso il primo Resoconto della gestione

Marisa Agostini    Università Ca’ Foscari Venezia, Italia    

Ugo Sostero    Università Ca’ Foscari Venezia, Italia    

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abstract

The retrieval of the first financial report allows the analysis of the income and expenses of the Advanced School for Commerce from 1868 to 1872. This analysis shows the relevance of two groups of accounting headings: the contributions of the founding bodies and the government to the revenues; the salaries of the Director and of the faculty to the expenses. The numerical data corroborate the information available in other descriptive sources, allowing to discuss the crucial contribution of specific items to the good initial functioning of the School. The chapter also presents a comparison of the weightings of the main groups of accounting headings in the first report and in the last one.

Pubblicato
23 Ottobre 2018
Lingua
IT
ISBN (PRINT)
978-88-6969-259-8
ISBN (EBOOK)
978-88-6969-255-0

Keywords: Founder contributions • Francesco Ferrara • University annual report and financial statements • Faculty salaries • Advanced school for commerce

permalink: http://doi.org/10.30687/978-88-6969-255-0/002

Copyright: © 2018 Marisa Agostini, Ugo Sostero. 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.