Environment, Ethics, and Entity Economics, Economia Aziendale. Historical and Ontological Aspects

Giuseppe Galassi

doi:10.26784/issn.1886-1881.20.2.9376

Autores/as

Giuseppe Galassi Dipartimento di Scienze Economiche e Aziendali, Università degli Studi di Parma, Parma, Italy Visiting Professor, University of British Columbia, Vancouver, B. C., Canadà https://orcid.org/0000-0003-1756-8703

DOI:

https://doi.org/10.26784/issn.1886-1881.20.2.9376

Palabras clave:

Economia Aziendale, Environmental Control, Ecological Crises, Ethical Environment, Ontological Evolutionary Approach, Accountability, Sustainability, Heterodox Criticism, Artificial Intelligent Systems, Systems of National Ecological and Economic Accounts

Resumen

The paper stresses the failure of ‘economics’ to predict and prevent repeated economic crises and the most critical topic of the environmental failure and ecological crises, founded also on economic theories and misconceived choices. The implication is a search for alternatives through an ontological-evolutionary-institutional approach and empirical investigations.

The search for political ‘normative economics’, entity economics, accounting and information science copes with social and ecological-environmental problems, and systems science; it is necessary to keep always in mind these interactions for fully understand and correctly interpret the present ‘social-economic reality’.

The problem concerning environmental decisions goes beyond ontology and belongs to ethics. It must underline the debates on ‘evolutionary ethics’, not only related with ‘environmental and ecological economics’, the management of environment and reporting, but also with ‘evolutionary ontology’; the new perspective affirms that ‘existence’, for instance, of a moral behavioral attitude, can reveal itself as a ‘norm’ thus relating ethics to ontology.

General economists, entity economics theorists, as well as accountants and information scientists should be familiar with the potentials and limits of ‘ontology’, also for the ongoing expansion of computerization of scientific research in most of the scientific domains. The renewed interest, particularly in ontology, arouse specifically from systems scientists in constructing a wide variety of artificial intelligent systems. For its analysis, the study has been structured into two periods of time: until the middle of the 20th century and from that moment on. The paper ends by showing the new developments in information systems and their ontological approach.

Descargas

Los datos de descargas todavía no están disponibles.

Citas

Acunzo, G., Abate, E. (2021) ‘Sugli impatti del cambiamento climatico sull’informativa finanziaria secondo gli IFRS’, Rivista Italiana di Ragioneria e di Economia Aziendale, sett.-dic.: 375-80.

Anderson, D. (2019) Environmental economics and natural resource management, London: Routledge. https://doi.org/10.4324/9781351121477

Becchetti, L. (2020) L’economia tra il venerdì e il sabato, Milan: Vita e Pensiero.

Becchetti, L., Bruni, L., and Zamagni, S. (2020) The microeconomics of wellbeing and sustainability: recasting the economics, Turin: Giappichelli Editore (first ed. 2019). https://doi.org/10.1016/B978-0-12-816027-5.00001-X

Bhaskar, R. (2010) Reclaiming reality: a critical introduction to contemporary philosophy, London: Routledge. https://doi.org/10.4324/9780203843314

Boniolo, G. and De Anna, G., eds. (2009 online) Evolutionary ethics and contemporary biology (print pub. 2006), Cambridge: Cambridge University Press. https://doi.org/10.1017/CBO9780511498428

Borgonovi, E. and Coronella, S. (2022) ‘Editorial’, Rivista Italiana di Ragioneria e di Economia Aziendale, 5-8: 132-35.

Boulding, k. E. (1969) ‘Economics as a moral science’, American Economic Review, 59, March: 1-12.

Boulding, K. E. (1978) Ecodynamics: a new theory of societal evolution, Beverly Hills, CA: Sage.

Boulding, K. E. (1981) Evolutionary economics, Beverly Hills, CA: Sage.

Boylan, M., ed. (2001) Environmental ethics, Englewood Cliffs, NJ: Prentice-Hall.

Bruni, L. (2019) Il capitalismo e il sacro, Milan: Vita e Pensiero.

Bruni, L. (2021) L’ arte della gratuità. Come il capitalismo è nato dal cristianesimo e come lo ha tradito, Milan: Vita e Pensiero.

Bunge, M. (1977) Treatise on basic philosophy, vol. 3, Ontology I: the furniture of the world, Dordrecht – Holland: D. Reidel. https://doi.org/10.1007/978-94-010-9924-0

Bunge, M. (1979) Treatise on basic philosophy, vol. 4, Ontology II: a world of systems, Dordrecht Holland: D. Reidel. https://doi.org/10.1007/978-94-009-9392-1

Bunge, M. (1989) Treatise on basic philosophy, vol. 8, Ethics: the good and the right, Dordrecht- Holland: D. Reidel. https://doi.org/10.1007/978-94-009-2601-1

Borgonovi, E. and Coronella, S. (2022) ‘Editorial’, Rivista italiana di Ragioneria e di Economia Aziendale, 5-8: 132-35.

Caselli, L. (2023) ‘La scienza e la tecnologia interpellate dall’etica. Il ruolo dell’Università’, Impresa Progetto. Electronic Journal of Management, n.1: Editorial.

Catturi, G. (2022) ‘Il “Sistema” delle responsabilità per un buon governo aziendale: verso un nuovo e migliore mondo economico’, Rivista Italiana di Ragioneria e di Economia Aziendale, maggio-agosto: 136-57.

Chou, T., Vasar, J., and Lin, B. (2008) ‘knowledge management via ontology development in accounting’, Kybernetes’ 37 (1): 36-48. https://doi.org/10.1108/03684920810850970

Chow, C. C. and Chi, Y. L. (2010) Developing ontology-based EPA for representing accounting principles in a reusable knowledge component’, Expert Systems with Applications, 37 (3 March): 2316-23. https://doi.org/10.1016/j.eswa.2009.07.058

Coda, V., ed. (2023) Il segreto italiano. Tutta la bellezza che c’è, Rome: Treccani.

Costanza, R., Stern D. I., He, L., and Ma, C. (2004) ‘Influential publications in ecological economics citation analysis’, Ecological Economics 50 (3-4): 261-92. https://doi.org/10.1016/j.ecolecon.2004.06.001

Daly, H. E. and Cobb, J. B. Jr., eds. (1989) For the common good: redirecting the economy toward community, the environment and a sustainable future, Boston, MA: Beacon Press.

Des Jardin, J. R. (2001) Environmental ethics: an introduction to environmental philosophy (1st ed. 1993), Belmont, CA: Wadsworth.

Devine, C. T. (1985) Studies in accounting research, Sarasota: American Accounting Association.

Dopfer, K. and Potts, J. (2004) ‘Evolutionary realism: a new ontology for economics’, Journal of Economic Methodology 11 (2, June): 185-212. https://doi.org/10.1080/13501780410001694127

Dopfer, K. and Potts, J. (2008) The general theory of economic evolution, London: Routledge. https://doi.org/10.4324/9780203507407

Dopfer, K. and Potts, j, (2014) The new evolutionary economics, Cheltenham, UK: Edward Elgar. https://doi.org/10.4337/9781784710477

Evermann, J. and Wand, Y. (2009) ‘Ontology based object oriented domain modeling-representing behavior’, Journal of Database Management 20 (1): 48-77. https://doi.org/10.4018/jdm.2009010103

Ferrando, P. M. (2023) ‘Etica e governance dei processi di produzione ed utilizzo del sapere scientifico e tecnologico’, Impresa Progetto. Electronic Journal of Management, n. 1: Editorial.

Fiorina, A., Maggi, A. Cerruti, A., Tota, M., Semprini, M., Di Bartolomeo, M. (2023) ‘L’evoluzione dell’informativa climate related nelle relazioni finanziarie 2021 delle società quotate in Italia’, Rivista dei Dottori Commercialisti, 1, Gennaio-Marzo 23-42.

Fleetwood, S., ed., (1999) Critical realism in economics - development and debate, London: Routledge. https://doi.org/10.4324/9780203455807

Franco, M. P. V. and Missemer, A. (2022) A history of ecological economic thought, London: Routledge. https://doi.org/10.4324/9780429345623

Gailly, F., Laurier, W. and Poels, G. (2008) ‘Positioning and formalizing the REA enterprise ontology’, Journal of Information Systems 22 (2): 301-29. https://doi.org/10.2308/jis.2008.22.2.219

Gaglione, M. and Girardo, M. (2022) The economy of Francesco. Il racconto dei protagonisti per una nuova economia, Milano: Vita e Pensiero.

Galassi, G. (1978) Sistemi contabili assiomatici e sistemi teorici deduttivi. Prime proposizioni per una teoria generale della ragioneria, Bologna: Patron Editore.

Galassi, G. (2015) ‘Valore, reddito e condizioni produttive endogene ed esogene’, Rivista Italiana di Ragioneria e di Economia Aziendale, n. 4-6: 116-127.

Galassi, G. (2018) ‘A study on Prof. Mattessich’s and Prof. Ijiri’s theoretical researches with regard to a recent book’, Accounting, Economics and Law: a Convivium, vol. 8, 4:1-8. https://doi.org/10.1515/ael-2018-0008

Galassi, G. (2019) ‘Epistemological aspects of the economic control’, De Computis. Spanish Review of Accounting History 16 (1): 31-48. https://doi.org/10.26784/issn.1886-1881.v16i1.343

Galassi, G. (2021) “‘Systems of values’, ‘ethical systems’ and sustainability. The economic-social ‘entity’ values”, De Computis. Spanish Review of Accounting History 186-201. https://doi.org/10.26784/issn.1886-1881.v18i1.427

Galassi, G. (2016). See Mattessich and Galassi.

Geerts, G. and McCarthy, W. E. (1992) ‘The extended use of intensional reasoning and epistemolo-gically adequate representations in knowledge- based accounting systems’, Proceedings of Twelfth international Workshop on Expert Systems and their Application: 321-32.

Geerts, G. and McCarthy, W. E. (2002) ‘An ontological Analysis of the primitives of the extended-REA Enterprise information architecture’, International Journal of Accounting information Systems 3: 1-16. https://doi.org/10.1016/S1467-0895(01)00020-3

Georgescu Roegen, N. (1971) The entropy law and the economic process, Cambridge, MA: Harvard University Press. https://doi.org/10.1016/S1467-0895(01)00020-3

Gomez-Baggethun, E. and Martin-Lopez, B. (2021) ‘Ecological economics perspective on ecosystem services valuation’ in J. Martinez and B. Muradian, eds., Handbook of ecological economics, Chetenham: Edward Elgar (electronic book): 260-82.

Hayek, F. A. (1948) Individualism and economic order, Chicago, IL.: University of Chicago Press.

Ijiri,Y. (1975) Theory of accounting measurement, Sarasota, FL.: American Accounting Association.

Lawson, T. (1997) Economics and reality, London: Routledge. https://doi.org/10.4324/9780203195390

Lombrano, A. (2022) ‘Le difficili convergenze delle “contabilità nazionali” e delle “contabilità di Stato”. Radici e prospettive metodologiche degli studi’, Rivista Italiana di Ragioneria e di Economia Aziendale, 9-12: 310-28.

Lupasc, A., Lupasc, I and Negoescw, G. (2010). ‘The role of ontologies for designing accounting Information systems: www.ann.ugal.ro/eco/Doc 2010/Lupasc Lupasc_Negolscu. Pdf.

Maki, U., ed., (2001) The economic world view: studies in the ontology of economics, Cambridge UK: Cambridge University Press.

Mancini, R. (2023) La terra che verrà. Percorsi di trasformazione etica dell’economia, Rome: Edizioni del Credito Cooperativo.

Masini, C. (1960) L’organizzazione del lavoro nell’impresa, Milan: Giuffrè Editore (first ed. 1956).

Masini, C. (1964) La struttura dell’ impresa, Milan: Giuffrè Editore.

Masini, C. (1979) Lavoro e risparmio. Economia d’azienda, Turin: Utet (first ed. 1968).

Mattessich, R. (1957) ‘Towards a general and axiomatic foundation of accounting. With an introduction to the matrix formulation of accounting systems’, Accounting Research 4: 328-355.

Mattessich, R. (1964) Accounting and analytical methods. Measurement and projection of income and wealth in the micro- and macro-economy, Homewood, Ill.: R. D. Irwin (also translations in Japanese, German and Spanish).

Mattessich, R. (1978) Instrumental reasoning and systems methodology. An epistemology of the applied and social sciences, Dordrecht-Holland/Boston, MA: Reidel. https://doi.org/10.1007/978-94-010-9431-3

Mattessich, R. (1995) Critique of accounting. Examination of the foundations and normative structure of an applied discipline, Westport, CT, and London: Quorum Books.

Mattessich, R. (2014) Reality and accounting: Ontological explorations in the economic and social sciences, London and New York: Routledge. https://doi.org/10.4324/9780203798737

Mattessich, R. and Galassi, G. (2016) ‘Speculative science (“fairy tale science”) in physics, cosmology, and economics’, De Computis. Spanish Review of Accounting History 25: 20-34. https://doi.org/10.26784/issn.1886-1881.v13i25.251

McCarthy, W. E., Geertz, G. L. and Graham, G. (2022) The REA accounting model as an accounting and economic ontology, Sarasota, FA: American Accounting Association.

Moussa, T., Kotb, A., and Helfaya, A. (2022) ‘An empirical investigation of U. K. environmental targets disclosure: the role of environmental governance and performance’, European Accounting Review 31 (4): 937-971. https://doi.org/10.1080/09638180.2021.1890173

Nadenau, R. (2003) The wealth of nature: how mainstream economics has failed the environment New York: Columbia University Press. https://doi.org/10.7312/nade12798

North, D. (2005) Understanding the process of institutional change, Princeton, N. J.: Princeton University Press.

Panfilo, S., Krasodomska, J. (2022) ‘Climate change risk disclosure in Europe: the role of cultural-cognitive, regulative, and normative factors’, Accounting in Europe, vol. 19, No 1: 226-53, https://doi.org/10.1080/17449480.2022.2026000

Pigou. A. C. ([1920] 1932) The economics of welfare, London: Macmillan & Co.

Pope Francesco (2023) Laudate Deum. A tutte le persone di buona volontà sulla crisi climatica, Rome: Libreria Editrice Vaticana.

Popper, K. R. (1962/1966, first original ed. 1945), The open society and its enemies, vols. I, II, Princeton, N. J.: Princeton University Press.

Rolston, H. (2020) A new environmental ethics. The next millennium for life and earth, London: Routledge. https://doi.org/10.4324/9781003036746

Ropke, I. (2005) ‘Trends in the development of ecological economics from the late 1980s to the early 2000s’, Ecological Economics 55 (2): 262-90. https://doi.org/10.1016/j.ecolecon.2004.10.010

Russell, B. (2000/1948) Human knowledge. Its scope and limits, 2000, London: Routledge (first ed. 1948, New York: Simon & Schuster).

Schumpeter, J. A. ([1912] 1934) Theorie der wirtshaftlichen Entwicklung: Eine Untersuchung uber Unternehmergewinn, Kapital, Kredit, Zins und den Konjunkturzykluss, Berlin: Dunker und Humblot (translated as The theory of economic development: an inquiry into profit, capital, interest, and the business cycle, Boston, MA: Harvard University Press, 1934).

Schumpeter, J. A. (1942) Capitalism, socialism and democracy, New York: Harper & Row (3rd edition,1950).

Schumpeter, J. A. (1986) The theory of innovation and economic evolution, Albuquerque, NM: Institute for Economic and Financial Research.

Smith, R. (2004) ‘Development of the SEA 2003 and its implications’, Ecological Economics 61, March: 532-99. https://doi.org/10.1016/j.ecolecon.2006.09.005

Soderbaum, P. (2000), Ecological economics, London: Earthscan. Swanson, Z. L. and Freeze, R. (2009) ‘Generally accepted accounting principles, [GAAP] codification: an ontological perspective’, SSRN, available: http://ssrn.com/abstract=1262059.

Swanson, Z. L. and Freeze, R. (2009) ‘Generally accepted accounting principles [GAAP] codification: an ontological perspective’ SSRN, available: http:// ssrn.com/abstract=1262059. https://doi.org/10.2139/ssrn.1262059

United Nations (1993) SNA handbook on integrated economic and environmental accounting, Interim Version, New York: United Nations Statistics Division.

United Nations et alii (2003) System of integrated environmental and economic accounting, London: United Nations European Commission, International Monetary Fund, Organization for Economic Cooperation and Development, World Bank.

Veblen, T. (1898) ‘Why is economics not an evolutionary science’ Quarterly Journal of Economics 12. https://doi.org/10.2307/1882952

Veblen, T. (1904) The theory of business enterprise, New York: A. M. Kelley (later edition 1965).

Veblen, T. (1923) Absentee ownership and business enterprise in recent times, New York: A. M. Kelley (later edition 1964).

Wand, Y. (1988) ‘An ontological foundation for information systems design theory’, in B. Pernici and A. Verrijn-Stuart, eds., Proceedings of the IFIP 84 Working Conference on Office Information Systems: the design process, Linz (August 1988), Amsterdam: Elsevier (North Holland): 201-22.

Wand, Y. and Weber, R. (1995) ‘On the deep structure of information systems’, Information Systems Journal 5: 203-23. https://doi.org/10.1111/j.1365-2575.1995.tb00108.x

Wand, Y. and Weber, R. (2006) ‘An ontological foundation of conceptual modeling’, Scandinavian Journal of Information Systems 18, (1): 127-38.

Weber, M. (1949 first ed.) The methodology of social sciences, Editor Edward Shils.

Wiesmeth, H. (2022) Environmental economics. Theory and policy in equilibrium, Dordrecht, Holland: Springer. https://doi.org/10.1007/978-3-031-05929-2

Wilson, E. O. (2000) Sociobiology: the new synthesis (1st ed. 1975), Cambridge, MA: Harvard University Press.

Winter, S. G. (2005) ‘Developing evolutionary theory for economics and management’, in M. Hitt and K. G. Smith, eds., Great minds in management: the process of theory development, Oxford: Oxford University Press: 510-47. https://doi.org/10.1093/oso/9780199276813.003.0024

Witt, U., ed. (2003) The evolving economy. Essays on the evolutionary approach to economics, Cheltenham: Edward Elgar. https://doi.org/10.4337/9781035304646

Zappa, G. (1962, published posthumously), L’economia delle aziende di consumo, Milan: Giuffrè Editore.

Zhao, J., Qu, J. and Wang, L. (2023) ‘Heterogeneous institutional investors, environmental information disclosure and debt financing pressure’, Journal of Management and Governance, 27: 253-296. https://doi.org/10.1007/10997-021-09609-2.