Business Management Theories in Classical Italian Accounting: The Historical Contribution of Fabio Besta

The study aims to reconstruct the historical contribution to the knowledge of business management that Fabio Besta, one of the leading Italian accounting scholars, offered to the country between the 19th and 20th centuries. This contribution derived both from his scientific elaboration and his teaching activity, thanks to which his principles were transmitted to the young students of the schools in which he taught. From a methodological point of view, the research made use of a literature review focused on the author’s main works, to capture his major reflections on the subject of business management. The results of the study show how Fabio Besta’s theory revolves around the principle of economic control, understood as continuous monitoring and careful measurement of the economic and financial performance of the enterprise. Moreover, the research shows that the author’s theoretical approach has been strongly influenced by new needs coming from companies.