L’eredità culturale di Fabio Besta ed il suo contributo allo sviluppo della ragioneria e dell’economia aziendale contemporanea

Fabio Besta was a prominent scholar, professor and Master. He is known for several “milestones” of the Italian accounting: the value-based theory, the equity-centred accounting system (sistema patrimoniale), the distinction between method and system, the investigation of evaluations of the wealth, the enlargement of the accounting boundaries, the rise to a scientific level of accounting, the modern vision of the entity, the introduction of the inductive research method in tandem with the historical method, the stimulus towards state accounting and accounting history. However, some of Besta’s aspects have not been thoroughly investigated yet. Indeed, his contribution is remarkable given the context in which he operated, that is in relation to the circumstances and the operative – social-economical and technical-scientific – context which set the background of these milestones. The dissemination of his thought and of his works are worth noting. This occurred thanks to his efforts and the efforts of his pupils. This work aims at demonstrating how the cultural heritage of Fabio Besta is still outstanding given the period he developed his thought and how such heritage is still rooted in the DNA and in the contents of our discipline.