Enterprises are complex system, but they are also cells of the global social and economic system; the relation between functional character of enterprise and functional character of social system can be correctly interpreted as a relation between the internal rationality and the order of system. There are several positive consequences of this relation and the accounting model of “added value” can measure these effects; nevertheless, there are negative consequences too. This paper intend to look for an accounting method to measure these negative effects: they represent a sort of “removed value”, which enterprises can allot to stakeholders only because they don’t meet the expenses of damages caused to social system.
L'espressione quantitativa della responsabilita' d'impresa nella definizione degli equilibri di sistema
MION, Giorgio
2008-01-01
Abstract
Enterprises are complex system, but they are also cells of the global social and economic system; the relation between functional character of enterprise and functional character of social system can be correctly interpreted as a relation between the internal rationality and the order of system. There are several positive consequences of this relation and the accounting model of “added value” can measure these effects; nevertheless, there are negative consequences too. This paper intend to look for an accounting method to measure these negative effects: they represent a sort of “removed value”, which enterprises can allot to stakeholders only because they don’t meet the expenses of damages caused to social system.
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