Gino Zappa and the Enterprise Income

Gino Zappa et le revenu d'entreprise

Yuri Biondi ()
Additional contact information
Yuri Biondi: IRISSO - Institut de Recherche Interdisciplinaire en Sciences Sociales - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique - INRAE - Institut National de Recherche pour l’Agriculture, l’Alimentation et l’Environnement

Post-Print from HAL

Abstract: Gino Zappa (1879-1960). Professor of accounting and business economics (1906-1950), he was a student and the youngest assistant of Fabio Besta, the leading accounting theorist in the early 1900s in Italy. Through his masterpiece 'Il Reddito d'impresa' ("The Income to the Enterprise," published firstly in 1920-1929 and revised, with minor modifications, in 1937), Zappa dramatically changes the conceptual framework provided by Besta, developing it in a forward-looking manner. Zappa's dynamic accounting system, based upon the notion of business income to the firm, stresses the need for bridging accounting and economics, especially on such fundamental issues as income, capital, wealth, value, price, and cost. Zappa leads the development of the Italian accounting and business economics tradition thereafter, drawing upon his innovative theory of the firm as actual economic coordination and going concern. For many years (1906-1950), he is in charge of graduate and research work in some leading Italian Universities (L. Bocconi in Milan, Venice, and Genoa). Other writings include 'Le produzioni nell'economia delle imprese' ("Productions in the economy of business firms", 1956-57) and 'L'economia delle aziende di consumo' ("Economics of the non-business organisations", 1962).

Keywords: Accounting History; Accounting theory; Accounting principles; accounting law; Business & Economics; Economie d'entreprise; Comptabilité; Monnaie; economia aziendale; Moneta; contabilità (search for similar items in EconPapers)
Date: 2002
Note: View the original document on HAL open archive server: https://hal.science/hal-04844193v1
References: Add references at CitEc
Citations:

Published in CEDAM, 2002, Saggi critici di Economia aziendale, Arnaldo Canziani

Downloads: (external link)
https://hal.science/hal-04844193v1/document (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-04844193

Access Statistics for this paper

More papers in Post-Print from HAL
Bibliographic data for series maintained by CCSD ().