Nuovi paradigmi aziendali emergono dal caos informativo e dalle vane certezze che investono le comunità socio-economiche

The enormous quantity and variety of information impacting our community is generating chaos and altering our cultural coordinates. Most of this changes, not yet clearly delineated and defined, involve economic and business communities, where the role of accounting and financial reporting systems is also evolving. Indeed, the reality of a business is far more complex than the representation outlined by accounting data. These data, although coordinated and systematized, are unable to represent the socio-cultural dimensions of administrative events, beyond the strictly economic-financial. To better interpret corporate relationships, new paradigms are needed for governance and information systems to represent both internal and external balances. Internal balance is achieved when manufacturing processes are carried out according to criteria of rationality and responsibility. External balance is achieved with the highest degree of satisfaction of human needs through the consumption of goods produced or services provided under environmentally sustainable conditions. The new business paradigms that are emerging require in-depth doctrinal knowledge and operational experience to confirm their validity, but to support them, the collection of non-financial management data is proposed, so as to represent the company in its entirety and its cultural values, and not just the economic dimension, as supported by traditional quantitative-monetary accounting data.

Parole chiave:Corporate culture, Corporate relationships, Stakeholders, Information chaos, Accounting data, Balance sheet, Sustainability reporting

Giuseppe Catturi, Nuovi paradigmi aziendali emergono dal caos informativo e dalle vane certezze che investono le comunità socio-economiche in "MANAGEMENT CONTROL" 2/2026, pp 25-43, DOI: 10.3280/MACO2026-002002