Collana |
Studi e ricerche sulle reti d’impresa
Miscellanea | Osservatorio Nazionale sulle reti d’impresa 2021
Capitolo | 3 • La comunicazione economico-finanziaria delle reti
3 • La comunicazione economico-finanziaria delle reti
Abstract
The network of companies is configured as an aggregation composed of different units that can find some form of economic-financial representation through measurement processes that start from the single unit, and move on to significant parts of the same, perhaps superordinate to it, until reaching the entire complex. The production of information by business networks, as for any other organisation, contributes to respond to the cognitive needs of different stakeholders, both external and internal to the aggregation, for different decision-making processes. The informative-accounting dimension that emerges from the empirical research, despite presenting a slight improvement with respect to the situation that emerged from the previous survey, still shows spaces of uncertainty both in the formal fulfilments and in the evaluation of the opportunity of aggregated information of a substantial nature.
Pubblicato 20 Dicembre 2021 | Lingua: it
Keywords Bilancio aggregato • Bilancio di rete • Comunicazione economico-finanziaria
Copyright © 2021 Chiara Saccon. This is an open-access work distributed under the terms of the Creative Commons Attribution License (CC BY). The use, distribution or reproduction is permitted, provided that the original author(s) and the copyright owner(s) are credited and that the original publication is cited, in accordance with accepted academic practice. The license allows for commercial use. No use, distribution or reproduction is permitted which does not comply with these terms.
Permalink http://doi.org/10.30687/978-88-6969-574-2/003
