I libri di Ca’ Foscari

Fabio Besta: il padre della ragioneria moderna

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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.


Open access

Published Oct. 23, 2018 | Language: it

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

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.

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


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