The spread of Fabio Besta?s thought through the training of accountancy teachers

Stefano Coronella, Alessandro Lombrano and Massimo Sargiacomo

CONTABILIT? E CULTURA AZIENDALE, 2024, vol. XXIV, issue 2, 119-162

Abstract: Introduction: This work addresses a particular aspect of Fabio Besta?s legacy, that is the spread of his is thought through the training of accounting teachers. Aim of the work: Fabio Besta?s scientific ?legacy? has long been studied. Nevertheless, the Master?s role in the training of accountancy teachers has been less investigated than other aspects. This article aims to fill this gap. Methodological approach: The paper is based on a broad documentary research work, whose pillars are provided by a range of primary and secondary sources. which have been thoroughly examined and triangulated. More in detail, the analysis covered both documentary research on biographical writings and the publications of the ?Scuola Superiore di Commercio? of Venice, as well as scientific articles and teaching publications. Main findings: By identifying the teachers who graduated at Ca? Foscari under the direct guidance of the Master and by investigating their careers including those who have remained unknown ? the work sheds light on the cultural hegemonisation of the early 20th century operated by Fabio Besta?s School. The Master?s pupils held in fact the chairs of accountancy in Technical schools, Middle schools of commerce, and Business school throughout the entire country. Originality: The research is limited to Fabio Besta?s ?first generation? pupils and to the Italian context. Nevertheless, it is original in its breadth and depth of analysis.

Date: 2024
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