Tempi storici e tempi aziendali: aspetti metodologici e conseguenze operative ovvero la matrice storica degli studi e dell’operatività aziendale in Italia dalla sua unificazione ai giorni d’oggi. (Historical and business times: methodological aspects and operational consequences or the historical matrix on firms' studies and management in Italy from its unification to nowadays)

Giuseppe Catturi

De Computis, 2010, issue 13, 41-94

Abstract: La metáfora de los “organismos vivos” es la manera más efectiva de estudiar las organizaciones. Este planteamiento, llamado Teoría Organicista, considera la empresa como una red de relaciones entre la empresa y las personas que actúan en su entorno. La empresas se comunican a través de diferentes lenguajes y signos. En nuestro análisis prestaremos una atención particular a dos medios de comunicación de las empresas: los bienes y servicios, y los datos contables. (The metaphor of the “living organisms” is the most effective one to study organisations. This approach, called “Teoria Organicistica”, considers a firm as a net of relationships between the firm and the actors operating in its environment).

Keywords: Historia de las instituciones contables; historia de las teorías y objetivos de las empresas; maestros italianos en el estudio de la contabilidad. Accounting institutions history; History of firms' theories and objectives; Italian masters in accounting studies. (search for similar items in EconPapers)
Date: 2010
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