This paper seeks to reveal Fabio Besta (1845-1922) as an important accounting thinker. It attempts to underline his influence on accounting theory, and highlight his major impact on the development of accounting history knowledge. It is shown that Besta, through his accounting thought, founded on a value-based theory and an equity-centred accounting system (sistema patrimoniale), facilitated the shift from a personalistic to a non-personalistic, or materialistic, theory of accounts. It is suggested that Besta's La Ragioneria is a milestone in accounting history. In this work he anticipated the adoption of a comparative international approach to accounting history research, particularly in relation to the exploration of pre-Pacioli double-entry bookkeeping. His work was also important to the dissemination of knowledge about early double-entry bookkeeping practices, and thereby encouraged further investigations by the accounting history community.

Fabio Besta: accounting thinker and accounting history pioneer

SERVALLI, Stefania;
2012-01-01

Abstract

This paper seeks to reveal Fabio Besta (1845-1922) as an important accounting thinker. It attempts to underline his influence on accounting theory, and highlight his major impact on the development of accounting history knowledge. It is shown that Besta, through his accounting thought, founded on a value-based theory and an equity-centred accounting system (sistema patrimoniale), facilitated the shift from a personalistic to a non-personalistic, or materialistic, theory of accounts. It is suggested that Besta's La Ragioneria is a milestone in accounting history. In this work he anticipated the adoption of a comparative international approach to accounting history research, particularly in relation to the exploration of pre-Pacioli double-entry bookkeeping. His work was also important to the dissemination of knowledge about early double-entry bookkeeping practices, and thereby encouraged further investigations by the accounting history community.
journal article - articolo
2012
Sargiacomo, Massimo; Servalli, Stefania; Andrei, Paolo
File allegato/i alla scheda:
Non ci sono file allegati a questa scheda.
Pubblicazioni consigliate

Aisberg ©2008 Servizi bibliotecari, Università degli studi di Bergamo | Terms of use/Condizioni di utilizzo

Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/10446/27740
Citazioni
  • Scopus 42
  • ???jsp.display-item.citation.isi??? ND
social impact