I libri di Ca’ Foscari

Series | I libri di Ca’ Foscari
Volume | Le discipline economiche e aziendali nei 150 anni di storia di Ca’ Foscari
Chapter | I primi anni della Scuola Superiore di Commercio attraverso il primo Resoconto della gestione

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

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.


Open access

Published Oct. 23, 2018 | Language: it

Keywords Founder contributionsUniversity annual report and financial statementsFrancesco FerraraAdvanced school for commerceFaculty salaries


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