Teoria della creazione del valore e responsabilità sociale dell'impresa

On issue: 
Accounting and Business Adm.

After two decades ruled by trust in self-regulating ability of the markets as well as by the shareholder approach to creation value theory, the recently arising instability in financial and economic systems reopened questions about the nature, role and social responsibility of the firm.

The shareholder approach to creation value theory is consistent with short term and finance oriented management practices. Anyway a different approach has to be remembered that is consistent with a strategic-constructivistic logic and with the “institutional” view of the firm supported by the “Economia Aziendale” Italian school.  

According this approach the firm is able to let stakeholders play an active role and by this way can comply with social responsibility practices.

Nevertheless cooperation and conflict as well as solidarity and antagonism coexist in the actual firms and social relations as outcome of uncertain and continuously ongoing processes.