Le rivoluzioni scientifiche della ragioneria e dell’economia aziendale: considerazioni critiche alla luce del modello di Kuhn

ABSTRACT:

Economia Aziendale has been interpreted as a proper “scientific revolution” by several scholars. Indeed, Gino Zappa’s thought and its innovative scope are outstanding. Yet, we address the issue of ascertaining whether Economia Aziendale may be actually acknowledged as such and, furthermore, it may be seen as full-fledge, drawing on Kuhn’s paradigma about the progress of science. From a Kuhnian perspective, we can notice that the previous step from logismography by Giuseppe Cerboni to “scientific accounting” by Fabio Besta marked a “scientific revolution” undoubtedly. Such a label cannot be unambiguously assigned with reference to the step forward from “scientific accounting” to Economia Aziendale. So, after having described the different approaches explaining the scientific revolutions, we illustrate Kuhn’s model. Applying this model to interpret the above-mentioned point, this work proffers some insights and comments which aim at shedding light on this phenomenon and the consequent scientific stalemate occurring in our discipline. We believe that the results emerging on this study can be of some interest as this approach has never been used for such a research. Furthermore, the findings can be useful to the current debate regarding the future of Economia Aziendale.

KEYWORDS: scientific revolutions, economia aziendale, Gino Zappa, Thomas Kuhn