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Fabio Besta: accounting thinker and accounting history pioneer

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  • Massimo Sargiacomo
  • Stefania Servalli
  • Paolo Andrei

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.

Suggested Citation

  • Massimo Sargiacomo & Stefania Servalli & Paolo Andrei, 2012. "Fabio Besta: accounting thinker and accounting history pioneer," Accounting History Review, Taylor & Francis Journals, vol. 22(3), pages 249-267, November.
    • Handle: RePEc:taf:acbsfi:v:22:y:2012:i:3:p:249-267
    DOI: 10.1080/21552851.2012.728904
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    References listed on IDEAS

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    1. Yuri Biondi & Arnaldo Canziani & Thierry Kirat, 2007. "The Firm as an Entity: Implications for Economics, Accounting, and the Law," Post-Print halshs-00203355, HAL.
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    2. Silvia ANGELONI, 2013. "Aldo Amaduzzi: One of the Best Italian Scholars in the Business Disciplines," REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 14(3), pages 367-376, July.
    3. David Alexander & Roberta Fasiello, 2018. "A theoretical contribution to 21st Century problems in financial reporting," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2018(1), pages 41-66.
    4. Mikhail Kuter & Marina Gurskaya & Ripsime Bagdasaryan, 2019. "The correction of double entry bookkeeping errors in the late 14th century," CONTABILIT? E CULTURA AZIENDALE, FrancoAngeli Editore, vol. 0(1), pages 7-30.

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