In 1926 Mr. Gino Zappa established Economia aziendale (Concern Economics) in Italy, a discipline synthesizing the conditions and modes of the economic production of goods and services every azienda (concern) carries out. And Mr. Teodoro D’Ippolito, who was one of the most prominent of his disciples, highly contributed with his work Le discipline aziendali • L’azienda corporativa, written in 1940, to the theoretical strengthening of the new discipline. This book had five editions until 1966, each of them with different contents conflation or titles. The present paper deals mainly with the edition of 1940 since it is the progenitor of all other editions, and it even was the first ‘institutional’ essay ever written about economia aziendale in the world. As a matter of fact, it was the only one for over twenty years. However all different editions have always had a high degree of generalism, according to the principles of the Italian school. As a consequence the works D’Ippolito wrote about economia aziendale, besides having a temporal primacy, are still of utmost importance not only from the historical but partly also from the theoretical point of view that prefers azienda as a genus to aziende considered as its species.

LIPARI, C. (2008). Teodoro D’ippolito: The First Writer of Treatises on Economia Aziendale. In 12th World Congress of Accounting Historians (pp.613-623). ISTANBUL : Assoc. Prof. Dr. Cengiz Toraman.

Teodoro D’ippolito: The First Writer of Treatises on Economia Aziendale

LIPARI, Claudio
2008-01-01

Abstract

In 1926 Mr. Gino Zappa established Economia aziendale (Concern Economics) in Italy, a discipline synthesizing the conditions and modes of the economic production of goods and services every azienda (concern) carries out. And Mr. Teodoro D’Ippolito, who was one of the most prominent of his disciples, highly contributed with his work Le discipline aziendali • L’azienda corporativa, written in 1940, to the theoretical strengthening of the new discipline. This book had five editions until 1966, each of them with different contents conflation or titles. The present paper deals mainly with the edition of 1940 since it is the progenitor of all other editions, and it even was the first ‘institutional’ essay ever written about economia aziendale in the world. As a matter of fact, it was the only one for over twenty years. However all different editions have always had a high degree of generalism, according to the principles of the Italian school. As a consequence the works D’Ippolito wrote about economia aziendale, besides having a temporal primacy, are still of utmost importance not only from the historical but partly also from the theoretical point of view that prefers azienda as a genus to aziende considered as its species.
Settore SECS-P/07 - Economia Aziendale
12th World Congress of Accounting Historians
Istanbul, Turkey
20-24 July 2008
2008
11
Published by Association of Accounting and Finance Academicians (AAFA) Istanbul - Turkey Printed by AVCIOL
LIPARI, C. (2008). Teodoro D’ippolito: The First Writer of Treatises on Economia Aziendale. In 12th World Congress of Accounting Historians (pp.613-623). ISTANBUL : Assoc. Prof. Dr. Cengiz Toraman.
Proceedings (atti dei congressi)
LIPARI, C
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/10447/47390
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