Relevant bibliographies by topics / Fabio Besta

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Academic literature on the topic 'Fabio Besta'

Author: Grafiati
Published: 11 March 2023

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Journal articles on the topic "Fabio Besta"

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Sargiacomo, Massimo, Stefania Servalli, and Paolo Andrei. "Fabio Besta: accounting thinker and accounting history pioneer." Accounting History Review 22, no. 3 (October 12, 2012): 249–67. http://dx.doi.org/10.1080/21552851.2012.728904.

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Andrei, Paolo, C. Richard Baker, and Massimo Sargiacomo. "Public Sector Accounting in Italy at the Beginning of the 20th Century: The Contributions of Fabio Besta." Accounting Historians Journal 44, no. 1 (June 1, 2017): 35–50. http://dx.doi.org/10.2308/aahj-10521.

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ABSTRACT The 19th century and the first decades of the 20th century were particularly important for the development of accounting theory. Various accounting historians have emphasized the key role of Italian scholars during this period (Amaduzzi 2001; Bariola 1897; Ceccherelli 1915; Luchini 1898; Melis 1950). One of the most important of these scholars was Fabio Besta. This paper presents both a biography of Fabio Besta and a discussion of his contributions to accounting thought. There are two primary motivations for this paper; namely (1) to contribute to the biographical strand of accounting history research, and (2) to develop a better understanding of the history of public sector/state accounting. Besta is acknowledged as one of the most important Italian scholars of the accounting discipline. His work, focusing on public administration, is remarkable for its clarity and depth, and it is of particular interest today for researchers of business and management, especially with regard to those aspects that differentiate private sector from public administration. Over a century after his death, Besta's work continues to be of great interest. In fact, the debate concerning accounting methods in the public sector has not yet been completely resolved, with the process of change from cash-based to accrual-based accounting still taking place in many countries.
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Paglietti, Paola. "Exploring the role of accounting history following the adoption of IFRS in Europe. The case of Italy." De Computis - Revista Española de Historia de la Contabilidad 6, no. 11 (December 31, 2009): 83. http://dx.doi.org/10.26784/issn.1886-1881.v6i11.133.

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La adopción de los “International Financial Reporting Standards” (IFRS), impuesto por el Reglamento (CE) número 1606/2002, puede ser particularmente perturbador en los países donde la tradición teórico-contable y la normativa del sector están particularmente desarrolladas. Esta investigación presenta un estudio que subraya la importancia de las soluciones contables anteriores que se han desarrollado a escala nacional para enfrentar eldesafío de adoptar un conjunto de normas internacionales de contabilidad que se han desarrollado exógenamente como los IFRS en el actual escenario europeo. La investigación pone su atención sobre Italia y reconsidera el método de contabilidad “patrimonial” que se desarrolló durante la década de 1880 por Fabio Besta (1845-1922), un erudito italiano que se considera unánimemente el iniciador de la moderna teoría de la contabilidad en Italia.Su enfoque se utilizó en Italia hasta los años ’70 y luego fue sustituido por otro enfoque, el del estudioso Gino Zappa (1879-1960). Fabio Besta pasó de una teoría de contabilidad “personalista” a una “materialista” (o “no personalista”). Él presentó nuevas ideas bastante similares en muchos aspectos a los métodos teóricos de contabilidad anglo-americanos modernos (Zambon, 2001; Viganò y Mattessich, 2007). La teoría de la contabilidad “patrimonial” pone su atención sobre la riqueza de una empresa, como se refleja en el estado de situación patrimonial, y en sus valoraciones. Esta teoría, nos evoca la llamada “perspectiva de activos y pasivos”, que es el enfoque utilizado por varios organismos normativos, como por ejemplo FASB e IASB, para desarrollar marcos conceptuales. Este enfoque define el objetivo de los estados contables de proporcionar información sobrela posición financiera de la empresa, entendida como la riqueza de la empresa misma. Los activos y pasivos son definidos como recursos y obligaciones y se consideran como los principales indicadores de la riqueza de una empresa. Los ingresos y los gastos vienen indirectamente definidos en términos de cambios en activos y pasivos (Sprouse y Moonitz 1962). Como consecuencia, la ganancia del período mide el incremento o la disminución delpatrimonio neto de la empresa (FASB, 1976). Este trabajo empieza con un análisis de la teoría de Besta y luego sigue con un análisis comparativo de esta teoría con el marco conceptual de los IFRS y sus medidas de evaluación. El análisis comparativo lleva varias similitudes. Ambos enfoques se han construido sobre las mismas bases teóricas, es decir, la perspectiva contable “patrimonial” y la visión reduccionista de la riqueza de una empresa. En conclusión, este documento evalúa a Fabio Besta con una visión nueva en la era de los IFRS. Sus perspectivas teóricas podrían ayudar a entender mejor y al mismo tiempo a juzgar el actual contexto contable con el objetivo de mejor integrar a los estudiosos contemporáneos en el nuevo escenario internacional donde los principios contables se están desarrollando.
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Sangster, Alan. "Venetian 15th Century bookkeeping as taught by Marino De Raphaeli." De Computis, Revista Española de Historia de la Contabilidad. 19, no. 1 (June 30, 2022): 53–70. http://dx.doi.org/10.26784/issn.1886-1881.19.1.7288.

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This paper presents an overview of the only known Venetian manual on double entry bookkeeping that predates Pacioli’s Particularis de Computis et Scripturis: de Raphaeli’s La Riegola de Libro, or The Rules of Bookkeeping. Written in 1475, it was lost until 1989, escaping the attention of Fabio Besta, Vincenzo Vianello and others in the 19th and 20th centuries who desperately sought to disprove Pacioli’s authorship of his treatise. Had they found it, a different history would be told, but would Pacioli’s place have been usurped? This study considers the purpose behind de Raphaeli’s instructional manual; its content; what it tells us about how Venetian wholesale merchants did their bookkeeping in the 15th century; and about how bookkeeping was taught by tutors before Pacioli removed the need for a tutor in 1494.
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Hernández Esteve, Esteban. "REFLEXIONES SOBRE LA NATURALEZA Y LOS ORÍGENES DE LA CONTABILIDAD POR PARTIDA DOBLE." Contaduría Universidad de Antioquia, no. 49 (January 31, 2016): 23–56. http://dx.doi.org/10.17533/udea.rc.25697.

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El presente ensayo tiene por objeto refrescar la discusión acerca de los orígenes de la contabilidad por partida doble, problema de gran jerarquía para la disciplina contable desde una perspectiva histórica. El autor pone en consideración los planteamientos de importantes autores como Raymon de Roover, Fabio Besta, Federico Melis, Carlo Antinori y por supuesto, Luca Pacioli. Procede advirtiendo que la contabilidad por partida doble no podría ser explicada plenamente en términos de su origen si no se organizan los elementos que le constituyen; también es claro que la esencia de la partida doble no es, en abstracto, el principio de dualidad visible en su mecanismo. Se propone entonces distinguir en el estudio de esta temática, el concepto de la contabilidad por partida doble, la instrumentación de la partida doble y los requisitos y prácticas formales asociadas a la misma. Esta visión más compleja permite comprender por qué ha menester en la explicación del origen de la contabilidad por partida doble la inclusión de la cuenta de neto, la llevanza del libro diario, y otros aspectos que pareciendo menos relevantes no pueden dejarse de mencionar. Bajo estas consideraciones es probable que sólo podamos hablar de orígenes de la contabilidad por partida doble, en sentido estricto, para la época que comprende el siglo XV.
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Nuria Aranda García, Nuria, and Grupo Grupo Clarisel. "Diálogo de vita beata / Lucena, Juan de (1430-1503/1507), Facio, Bartolomeo (ca.1400-1457)." Catálogo de obras medievales impresas en castellano 2019, no. 2019 (March 15, 2019): 1———. http://dx.doi.org/10.26754/uz_comedic/comedic_174.

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D'Amico, Luciano, and Riccardo Palumbo. "Fabio Besta e la nascita della Ragioneria moderna (Fabio Besta and the Rise of Modern Accounting)." SSRN Electronic Journal, 2012. http://dx.doi.org/10.2139/ssrn.2085229.

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"CEP Cortelli Corrigendum for 515342." Cephalalgia 35, no. 3 (February 17, 2015): 286. http://dx.doi.org/10.1177/0333102414562541.

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Vincenzo Tullo, Fabio Valguarnera, Piero Barbanti, Pietro Cortelli, Giuliano Sette, Gianni Allais, Florindo d’Onofrio, Marcella Curone, Dario Zava, Deborha Pezzola, Chiara Benedetto, Fabio Frediani and Gennaro Bussone. Comparison of frovatriptan plus dexketoprofen (25 mg or 37.5 mg) with frovatriptan alone in the treatment of migraine attacks with or without aura: A randomized study. Cephalalgia 2014; 34: 434–445. DOI: 10.1177/0333102413515342 . In the published version of this article, the author names and affiliations were represented as below: Vincenzo Tullo1, Fabio Valguarnera2, Piero Barbanti3, Pietro Cortelli4, Giuliano Sette5, Gianni Allais6, Florindo d’Onofrio7, Marcella Curone1, Dario Zava8, Deborha Pezzola8, Chiara Benedetto6, Fabio Frediani9 and Gennaro Bussone1 1Department of Clinical Neuroscience, National Neurological Institute Carlo Besta, Italy 2Sestri Ponente Hospital “Padre Antero Micone”, Italy 3Unit for treatment and research of headaches and pain, IRCCS San Raffaele Pisana, Italy 4Neurological Clinic, Department of Neurological Science, University of Bologna, Italy 5Sant’Andrea Hospital, Italy 6Department of Gynecology and Obstetrics, Women’s Headache Center, University of Turin, Italy 7San Giuseppe Moscati Hospital, Italy 8Istituto Luso Farmaco d’Italia, Peschiera Borromeo, Italy 9Ospedale S. Carlo Borromeo, Italy However, the affiliation for Pietro Cortelli4 should have been written correctly as follows: 4Neurological Clinic, Department of Biomedical and Neuromotor Science, University of Bologna, Italy and IRCCS Institute of Neurological Sciences of Bologna, Bologna, Italy The authors apologize for this mistake.
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Dissertations / Theses on the topic "Fabio Besta"

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Schwarz, Simon [Verfasser]. "Effects of the anti-inflammatory drug diclofenac and the beta-blocker metoprolol in brown trout Salmo trutta f. fario and freshwater invertebrates at different levels of biological organization / Simon Schwarz." Tübingen : Universitätsbibliothek Tübingen, 2019. http://d-nb.info/1228814902/34.

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PAGLIETTI, Paola. "Il modello di bilancio IASB alla luce del sistema patrimoniale di Fabio Besta." Doctoral thesis, 2006. http://hdl.handle.net/11562/478595.

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Dal 1° gennaio 2005 le società italiane quotate in un mercato regolamentato europeo redigono il proprio bilancio consolidato in conformità al modello IASB. Tale prescrizione è stata poi estesa, principalmente, ai bilanci di esercizio delle società quotate a partire dall’esercizio 2006. L’adozione degli IAS/IFRS rappresentata una sorta di “rivoluzione” rispetto alle tradizioni negli studi economico-aziendali del nostro Paese. Sotto il profilo della logica contabile, il modello di bilancio IASB risponde a un’impostazione di natura patrimonialista. Nel sistema patrimoniale il fine primario risiede nella rilevazione della consistenza del patrimonio aziendale e delle sue variazioni per effetto delle operazioni di gestione. In realtà, simili concetti non sono del tutto nuovi in Italia. Essi sono rintracciabili nel sistema contabile patrimoniale teorizzato da Fabio Besta sul finire del XIX secolo. Obiettivo del presente lavoro di tesi è l’analisi del pensiero di Fabio Besta al fine di metterne in evidenza aspetti di attualità alla luce dell’introduzione del modello di bilancio IASB. In particolare, l’analisi si concentra sui fondamenti delle rilevazioni di bilancio e sui criteri di valutazione degli elementi patrimoniali, senza tralasciare i differenti periodi storici in cui i due approcci si sono sviluppati. Dallo studio emerge che le similarità tra i due approcci trovano riscontro a partire dalla condivisa impostazione patrimonialista e dalla valutazione dei beni facenti parte del patrimonio aziendale. La prima è riconducibile ai concetti di costo e ricavo che, per ambedue i modelli, risultano connessi con quelli di attività e di passività, in quanto i primi esprimono concettualmente una variazione dei secondi. Rispetto alla valutazione dei beni facenti parte del patrimonio aziendale, l’importanza che Besta ripone nell’attribuire un valore “reale” a tutti i beni patrimoniali mostra delle analogie con il criterio di valutazione al fair value.
This study appraises anew Fabio Besta’s thought in the age of IFRS. The research reviews the “patrimonial” accounting approach developed in the 1880s by Fabio Besta (1845-1922), who is unanimously considered to be the initiator of the modern accounting theory in Ital. The “patrimonial” accounting theory focuses on the firm’s wealth, as reflected in the balance sheet, and on its valuation. It evokes the so-called “asset and liability view”, which is the approach used by several standardsetting bodies. Such an approach defines the objective of financial statements as providing information on the firm’s financial position interpreted as the firm’s wealth. Revenues and expenses are indirectly defined in terms of changes in assets and liabilities. This paper begins with an analysis of Besta’s theory, and then proceeds to compares Besta’s theory with the IFRS conceptual framework and measurement criteria, showing several similarities. In particular, it emerges that both approaches are built on the same theoretical foundations, namely the“patrimonial” accounting perspective and the atominstic-reductionist view of the firm’s wealth
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Books on the topic "Fabio Besta"

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Sattin, Antonella, and Stefano Coronella. Fabio Besta. Le dispense didattiche. Venice: Fondazione Università Ca’ Foscari, 2022. http://dx.doi.org/10.30687/978-88-6969-646-6.

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Fabio Besta was the most important scholar and professor of Accounting in Italy, as to deserve the name ‘Unsurpassed Master’. He is best known for his treatise published in three volumes between 1909 and 1916. However, his bibliographic production is much more extensive, and it has appeared mainly in the form of handouts for the students of the then Scuola Superiore di Commercio di Venezia (Ca’ Foscari Business School) where he taught for almost half a century, most notably in the courses of Accounting, Computisteria and State Accounting. Moreover, some of these writings formed the basis for the extensive treatise that was published at the beginning of the twentieth century. Published on the occasion of the centenary of the Master’s death, this volume analyses in detail the content of these handouts, which is not widely known due to their exclusive use for didactic purposes and their rarity. The first part of this work presents a brief biographical profile of Fabio Besta, and it illustrates the topics that are addressed in the various handouts and their specific characteristics. Lastly, it proposes an interpretative and critical layout of their contents. The second part of the work contains a large analytical and comparative bibliographic repertoire of these works, which were published between 1882 and 1921. This part contains all the bibliographic information of the various versions of the aforementioned handouts – some of which were not present in any repertoire until now – as well as the detailed indices highlighting the differences between the various editions. Worthy of note is also the mapping of the location of the known copies for each of them, among other things. This work ends with the chronological index of the Master’s works and their different editions.
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Book chapters on the topic "Fabio Besta"

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Paolini, Antonella, and Michela Soverchia. "Fabio Besta." In The History and Tradition of Accounting in Italy, 29–44. Abingdon, Oxon ; NewYork, NY : Routledge, 2017.: Routledge, 2017. http://dx.doi.org/10.4324/9781315616971-3.

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Sargiacomo, Massimo, Stefania Servalli, and Paolo Andrei. "Fabio Besta." In The Origins of Accounting Culture, 346–72. Routledge, 2018. http://dx.doi.org/10.4324/9781315102627-18.

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Sattin, Antonella. "Repertorio bibliografico (1882-1921)." In Fabio Besta. Le dispense didattiche. Venice: Fondazione Università Ca’ Foscari, 2022. http://dx.doi.org/10.30687/978-88-6969-646-6/002.

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Sattin, Antonella. "Indice cronologico." In Fabio Besta. Le dispense didattiche. Venice: Fondazione Università Ca’ Foscari, 2022. http://dx.doi.org/10.30687/978-88-6969-646-6/003.

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Coronella, Stefano. "Introduzione." In Fabio Besta. Le dispense didattiche. Venice: Fondazione Università Ca’ Foscari, 2022. http://dx.doi.org/10.30687/978-88-6969-646-6/001.

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Mio, Chiara. "Prefazione." In Fabio Besta. Le dispense didattiche. Venice: Fondazione Università Ca’ Foscari, 2022. http://dx.doi.org/10.30687/978-88-6969-646-6/000.

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Coronella, Stefano. "Fabio Besta: il padre della ragioneria moderna." In Le discipline economiche e aziendali nei 150 anni di storia di Ca’ Foscari. Venice: Edizioni Ca' Foscari, 2018. http://dx.doi.org/10.30687/978-88-6969-255-0/005.

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Fabio Besta, Professor at Ca’ Foscari for almost fifty years, was the best-known and most eminent figure among the Italian accounting scholars. His pivotal contribution to the development of the subject encompassed the upgrading shift of accounting from technique to theory, his equity-based accounting system to be applied to the double-entry bookkeeping as well as the related ‘value-based’ accounting theory, the introduction of a new conception of business firm and combination of inductive (empirical) and historical research method. The school he founded deserves credits. Fabio Besta’s pupils would be the most relevant scholars of the following period, that is Vittorio Alfieri, Alberto Ceccherelli, Carlo Ghidiglia, Pietro D’Alvise, Francesco De Gobbis, Benedetto Lorusso, Pietro Rigobon, Vincenzo Vianello and Gino Zappa.
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Mancin, Moreno, Carlo Marcon, and Ugo Sostero. "L'evoluzione degli insegnamenti di Ragioneria." In Le discipline economiche e aziendali nei 150 anni di storia di Ca’ Foscari. Venice: Edizioni Ca' Foscari, 2018. http://dx.doi.org/10.30687/978-88-6969-255-0/009.

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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.
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