Journal title CONTABILITÀ E CULTURA AZIENDALE
Author/s Marco Angelo Marinoni
Publishing Year 2015 Issue 2014/1 Language Italian
Pages 21 P. 33-53 File size 208 KB
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Doctrinal studies on uncertainty and risk. From Knight and Sassi to the Chaos Theory* The research intends to focus on the Uncertainty and Risk analysis, based on an ontological and contemporary historical approach, as fundamental condition for "Economia Aziendale" and General Economics. The differences amid Uncertainty and Risk on accounting are central to discussions in accounting theory and practice, based on Knight and Sassi, following Edgeworth, Pareto, Fisher, Oberparlaiter. The research aims to show the need for an interpretative evolution of the Dynamic Theory (Schmalenbach, Zappa) and of the Systems Theory (Zappa, Azzini, Masini, Onida). Consequently, the paper stresses that the recent research on Chaos Theory and on Econophysics, could be a real help to fully comprehend an economic system pervaded by an incomplete information, great indeterminism and different attitude of individual operators, at different times, to operate under conditions of uncertainty/risk. The research on Econophysics calls for the Organicistic Theory, typical of the Tuscan School approach, founded and headed by Alberto Ceccherelli.
Keywords: Uncertainty and Risk, Chaos Theory, Econophysics, Risk Assessment and Management.
Marco Angelo Marinoni, Evoluzioni dottrinali su incertezza e rischio. Da Knight e Sassi alla Teoria del Caos in "CONTABILITÀ E CULTURA AZIENDALE" 1/2014, pp 33-53, DOI: 10.3280/CCA2014-001004