Journal title CONTABILITÀ E CULTURA AZIENDALE
Author/s Stefano Coronella
Publishing Year 2015 Issue 2015/2 Language Italian
Pages 38 P. 27-64 File size 167 KB
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The present work aims to illustrate the scientific debate between "bestani" and "zappiani" through the pages of Rivista Italiana di Ragioneria. This journal, founded in 1901, is still existing after one hundred and fifteen years of uninterrupted publications and it is now called Rivista Italiana di Ragioneria e di Economia Aziendale. Since the twenties of the twentieth century there was the decline of Besta’s model (characterized by the asset and liabilities view applied to the double entry traditional system and the "ragioneria scientifica" as mainstream theory) and the full affirmation of Zappa’s model (characterized by revenues and expenses view applied to the double entry traditional system and the "economia aziendale" as mainstream theory). The reading of the Journal allows us to appreciate the ideas and struggles, sometimes bitter, that have occurred over time to support the two points of view. The research was carried out through the critical analysis of all the articles concerning the mentioned debate appeared in the Rivista Italiana di Ragioneria, from the year following the death of Fabio Besta (1923) until the end of the forties. At the end of the qualitative analysis it was performed a quantitative analysis, with tables, figures and statistics that help to complete the picture of the survey and provide additional insights.
Keywords: Fabio Besta, Gino Zappa, Rivista Italiana di Ragioneria, Rirea, scientific debate
Stefano Coronella, Bestani versus Zappiani nella Rivista Italiana di Ragioneria in "CONTABILITÀ E CULTURA AZIENDALE" 2/2015, pp 27-64, DOI: 10.3280/CCA2015-002003