Fabio Besta e la nascita della Ragioneria moderna (Fabio Besta and the Rise of Modern Accounting)

20 Pages Posted: 17 Jun 2012

See all articles by Luciano D'Amico

Luciano D'Amico

University of Teramo

Riccardo Palumbo

University of Chieti-Pescara; European Capital Markets CRC

Date Written: June 16, 2012

Abstract

More than a century after its enunciation, Fabio Besta's theory can be considered the founding moment of "modern accounting".

Using Kuhn's pattern of scientific revolutions as interpretive scheme, it is clear that the Besta's work represents a major break when compared to previous theoretical systems, and is destined to suffer a new break with the advent of Gino Zappa's "new trends".

Why and how these breaks occurred? To answer these questions, the paper reconstructs the Besta's framework, highlighting the elements of "normal science" and the anomalies that paved the way for the advent of the new paradigm.

Note: Downloadable document is in Italian.

Suggested Citation

D'Amico, Luciano and Palumbo, Riccardo, Fabio Besta e la nascita della Ragioneria moderna (Fabio Besta and the Rise of Modern Accounting) (June 16, 2012). Available at SSRN: https://ssrn.com/abstract=2085229 or http://dx.doi.org/10.2139/ssrn.2085229

Luciano D'Amico

University of Teramo ( email )

Campus Coste S. Agostino
Via R. Balzarini 1, Località Colleparco
Teramo, TE 64100
Italy

Riccardo Palumbo (Contact Author)

University of Chieti-Pescara ( email )

Via Luigi Polacchi 11
Chieti, Chieti 66100
Italy

HOME PAGE: http://www.unich.it

European Capital Markets CRC ( email )

Via Luigi Polacchi 11
Chieti, Chieti 66100
Italy

HOME PAGE: http://www.ecmcrc.org

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