I libri di Ca’ Foscari

L'evoluzione degli insegnamenti di Ragioneria

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Abstract

This chapter aims at analysing how the teachings in accounting evolved from the foundation of the School of Commerce in Venice in 1868 for the first century of its activity. As teachings in accounting we consider the courses dealing with recognition methods and accounting principles both applying in private and public entities, but also the courses dealing with business practice where accounting played a relevant role (such as the case of the course entitled ‘Banco modello’). During this period the number, name and contents of teachings in accounting changed as consequence of the influence of the scientific thought of two great Maestri of Italian accounting: Fabio Besta and Gino Zappa, both teachers in Venice.


Open access

Pubblicato 23 Ottobre 2018 | Lingua: it

Keywords University Teaching • Accounting History • Besta • Zappa

Copyright © 2018 Moreno Mancin, Carlo Marcon, 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.

Permalink http://doi.org/10.30687/978-88-6969-255-0/009


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