Il vettore guida per lo studio dell’economia aziendale: scienza ed arte del pensiero attuale

ABSTRACT: (THE VECTOR OF ANALYSIS OF THE “ECONOMIA AZIENDALE”: SCIENCE AND ART IN CURRENT THINKING). The aim of this article is to provide an organic and unitary framework to study the Italian field of study called “Economia Aziendale”. The framework is composed of some basic dimensions forming a vector of analysis that defines and stresses two aspects, i.e. the scientific and the artistic or technical part of the Economia Aziendale. Looking at the aforesaid vector, any “azienda” could be consistently studied in any historical period. The vector addresses two urgent needs existing at the practical and research level. First, it helps in systematizing the knowledge and beliefs on the concept of “azienda” collected so far. Second, it provides a methodology to young researchers for studying the “azienda” phenomenon. In our opinion, no matter which topic is investigated, it can always be positioned in one of the dimensions composing the proposed vector of analysis. Such a positioning can be conscious, rational, meaningful and effective only to the extent researchers acknowledge the scientific-operative correlations and interdependencies between the different vector dimensions.

KEYWORDS: vector of analysis, organisational ecology, deficiencies of the accounting data.