This chapter explores the pivotal contribution of Gino Zappa to the development of Economia Aziendale. In a theoretical sense there are two quite distinct Gino Zappa. The first one is represented by his book of 1910, in which he developed in detail, but closely followed in principle, the writings of his own Master, Fabio Besta. The focus remains essentially on capital. The second one, emerging in a famous lecture in 1926, published the following year, and fully formed in a series of volumes in the 1930s, with later updates, created the generally accepted basis of Economia Aziendale, with the emphasis fundamentally changed to income rather than capital. A number of key implications are explored and discussed.
Income measurement and asset valuation under Zappa's theory
FASIELLO, Roberta;GIACCARI, Francesco
2017-01-01
Abstract
This chapter explores the pivotal contribution of Gino Zappa to the development of Economia Aziendale. In a theoretical sense there are two quite distinct Gino Zappa. The first one is represented by his book of 1910, in which he developed in detail, but closely followed in principle, the writings of his own Master, Fabio Besta. The focus remains essentially on capital. The second one, emerging in a famous lecture in 1926, published the following year, and fully formed in a series of volumes in the 1930s, with later updates, created the generally accepted basis of Economia Aziendale, with the emphasis fundamentally changed to income rather than capital. A number of key implications are explored and discussed.I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
