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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)

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Author Info

  • Catturi, Giuseppe
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    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).

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    File URL: http://www.decomputis.org/dc/articulos_doctrinales/catturi13.pdf
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    Bibliographic Info

    Article provided by Asociación Española de Contabilidad y Administración de Empresas (AECA). Spanish Accounting and Business Administration Association. in its journal De Computis.

    Volume (Year): (2010)
    Issue (Month): 13 (December)
    Pages: 41-94

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    Handle: RePEc:dec:articl:2010-12:41-94

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    Web page: http://www.aeca.es/
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    Related research

    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.;

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