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Gino Zappa and the Enterprise Income
[Gino Zappa et le revenu d'entreprise]

Author

Listed:
  • 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)

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).

Suggested Citation

  • Yuri Biondi, 2002. "Gino Zappa and the Enterprise Income [Gino Zappa et le revenu d'entreprise]," Post-Print hal-04844193, HAL.
    • Handle: RePEc:hal:journl:hal-04844193
    Note: View the original document on HAL open archive server: https://hal.science/hal-04844193v1
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