Abstract
This paper focuses on the contribution given by Egidio Giannessi (1908-1982), the founder of the Pisa University’s business school, to Italian studies in Economia Aziendale. In order to better understand his scientific profile and highlight the novelty of his thought, we have set the scholar in the scientific school of which he was one of the most prominent members, the Tuscan School of Economia Aziendale. Our study has mainly looked at two fundamental contributions of his scientific production: the general theory of azienda and the theory of financial valuation, two strictly interrelated scientific constructs where, more specifically, the latter is a consequence of the former. In the authors’ opinion, it is exactly the originality of the conception of azienda formulated by Giannessi that helps understand his theory of financial valuation.
Highlights
Egidio Giannessi has been one of the most important Italian scholars in the field of Economia Aziendale, as well as the founder of the business school of the University of Pisa during the academic year 1955-1956
This paper focuses on the contribution given by Egidio Giannessi (1908-1982), the founder of the Pisa University‟s business school, to Italian studies in Economia Aziendale
Our study has mainly looked at two fundamental contributions of his scientific production: the general theory of azienda and the theory of financial valuation, two strictly interrelated scientific constructs where, the latter is a consequence of the former
Summary
Egidio Giannessi has been one of the most important Italian scholars in the field of Economia Aziendale, as well as the founder of the business school of the University of Pisa during the academic year 1955-1956. His contribution to the development of such discipline in Italy has been of paramount importance and even today his thought deeply affects research in this field and is frequently recalled in the scientific debate The purpose is to highlight the novelty of the contribution of Giannessi to the „general theory of azienda‟ (Giannessi 1960, p. 85) and the theory of financial statement valuations, which will be analysed in depth in the last two sections of this paper
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