More than a century after its enunciation, Fabio Besta's theory can be considered the founding moment of "modern accounting". Using Kuhn's pattern of scientific revolutions as interpretive scheme, it is clear that the Besta's work represents a major break when compared to previous theoretical systems, and is destined to suffer a new break with the advent of Gino Zappa's "new trends". Why and how these breaks occurred? To answer these questions, the paper reconstructs the Besta's framework, highlighting the elements of "normal science" and the anomalies that paved the way for the advent of the new paradigm.
Fabio Besta e la nascita della Ragioneria moderna
D'AMICO, Luciano;PALUMBO, Riccardo
2011-01-01
Abstract
More than a century after its enunciation, Fabio Besta's theory can be considered the founding moment of "modern accounting". Using Kuhn's pattern of scientific revolutions as interpretive scheme, it is clear that the Besta's work represents a major break when compared to previous theoretical systems, and is destined to suffer a new break with the advent of Gino Zappa's "new trends". Why and how these breaks occurred? To answer these questions, the paper reconstructs the Besta's framework, highlighting the elements of "normal science" and the anomalies that paved the way for the advent of the new paradigm.File in questo prodotto:
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