This paper seeks to reveal Fabio Besta (1845--1922) as an important accounting thinker. It attempts to underline his influence on accounting theory, and highlight his major impact on the development of accounting history knowledge. It is shown that Besta, through his accounting thought, founded...

Towards the end of 1945 a small tailoring shop named Brioni was opened in Rome to craft elegant garments for the international social elite. Although the original business idea proved successful, in the post-war period several endogenous and exogenous factors stimulated changes in managerial...