B - From Accounting to "Economia Aziendale": innovation in the thought of Gino Zappa

Versione stampabile
Autore: 
Enrico Guarini, Francesca Magli, Alberto Nobolo
ISBN: 
978-88-659-066-8
Numero pagine: 
41
Data di pubblicazione: 
2013
Prezzo: €10,00
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This paper aims to contribute to the understanding of differences in accounting innovation by shedding light on the significance of the research contribution of Gino Zappa (1869-1960) in Italy, in the first half of twentieth century. In the Italian accounting history tradition, Zappa is considered the scholar that have most contributed to major innovations in academic accounting and management research in Italy. Zappa’s critical and innovative thinking is evident in the introduction to his new ‘Sistema del Reddito’ [Income-oriented Accounting] and in his new and dynamic conceptions of income and capital, seen as flows and the capitalisation of future earnings; in his new definitions of business, in which the enterprise manifests itself as an economic aggregate; in his systemic and holistic vision, bringing together the dynamic aspect of its being a continuous organic and economic coordination; in his division of the business into management, organisation and accounting, that is to say, three doctrines capable of analysing its dynamic nature; in his creation of the science of ‘Economia Aziendale’ [Business Economics] as a special branch of economics as well as an evolving science that studies the life of a business.

Alberto Nobolo is Full Professor in Business Administration and Management at the Department of Management, Business Administration and Law, University of Milano-Bicocca, Italy. His research interests include corporate governance, financial communication, strategic fiscal planning and consulting, accounting history, accounting and control.

Enrico Guarini is Assistant Professor in Business Administration an Management at the Department of Management, Business Administration and Law, University of Milano-Bicocca, Italy. His research interests include financial management and governance, accounting and accountability, management control, public management.

Francesca Magli is Assistant Professor in Business Administration and Management at the Department of Management, Business Administration and Law, University of Milano-Bicocca, Italy. Her research interests include corporate governance and control systems, accounting history, financial communication, integrated reporting, management and control in healthcare organizations.