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Gli albori dell?Economia Aziendale nel dibattito sulla Rivista Italiana di Ragioneria

Author

Listed:
  • Roberto Aprile
  • Mario Nicoliello

Abstract

Il lavoro ripercorre i contributi pubblicati nel biennio 1939-1940 sulla Rivista Italiana di Ragioneria, al fine di evidenziare punti di contatto ed elementi di rottura tra le posizioni espresse. Il confronto tra gli Studiosi prese le mosse dall?articolo di Francesco Della Penna ?La parola ? agli economisti? e vide come protagonisti Della Penna, Ceccherelli, Masi, D?Alvise, Mariani e Zorli. Nel dibattito gli Autori affermarono la superiorit? scientifica della Ragioneria sull?Economia Aziendale, e l?impossibilit? di sviluppare l?Economia Aziendale come scienza unica e unitaria. Nel desiderio di "combattere" le diverse impostazioni alcuni Autori diedero vita a scontri personalistici trascendendo l?oggetto stesso della discussione. Nel dibattito furono prevalentemente evidenziati i pregi della Ragioneria e i limiti dell?Economia Aziendale, ma nessun Autore, argoment? come superare questi ultimi. Emerge quindi come il confronto non abbia prodotto una posizione comune tale da far crescere l?Economia Aziendale, bens? siano rimasti aperti e privi di soluzione i problemi evidenziati, anche per la mancanza di contributi di studiosi strettamente appartenenti alla scuola zappiana.

Suggested Citation

  • Roberto Aprile & Mario Nicoliello, 2015. "Gli albori dell?Economia Aziendale nel dibattito sulla Rivista Italiana di Ragioneria," CONTABILIT? E CULTURA AZIENDALE, FrancoAngeli Editore, vol. 2015(1), pages 121-143.
    • Handle: RePEc:fan:ccadaa:v:html10.3280/cca2015-001006
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    References listed on IDEAS

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    1. Lino Cinquini, 2004. "Corporativismo fascista e studi aziendali negli anni trenta: ri?essi dell’ideologia e delle prassi corporative nello sviluppo delle dottrine economico-aziendali (Fascist 'Corporative economy' and busi," Il Pensiero Economico Italiano, Fabrizio Serra Editore, Pisa - Roma, vol. 12(1), pages 61-87.
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    4. Hopwood, Anthony G., 1983. "On trying to study accounting in the contexts in which it operates," Accounting, Organizations and Society, Elsevier, vol. 8(2-3), pages 287-305, May.
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