Dalla ragioneria all'economia aziendale. Premesse storico-dottrinali di una scienza

This book aims to trace the historical and evolutionary process of Business Economics as a field of study. This kind of research has a rich and well-established tradition with historically significant works of masters, including the earlier names of Onida, Ceccherelli and Gianessi. The true objective of this research agenda, based on what is termed ‘Hystorical Method, is not simply to trace an history of Business Economics but rather to gain an understanding of the epistemological origins of a system of knowledge. The specific objective of this book is to show how in Italy the contemporary Business Economics (Economia Aziendale) can be traced back to the earlier literature on Accounting (Ragioneria) which in due course of time has broadened its field of study towards Management and Organizational issues.