Verso la rappresentazione e valutazione dello sviluppo delle aziende: i limiti dell'informativa economico-finanziaria e il contributo di alcuni approcci informativi complementari

Firms are dynamic entities in continuous change. This dynamism can lead to an improvement or worsening of the firm. Only in the first situation we can say that a firm is developing. The notion of firm's development does not have in literature an univocal interpretation and for this reason the first aim of the article is to illustrate an interpretation for a better understanding of this notion, which remains incomplete without appropriate instruments for the representation and evaluation of firm's development. The main purpose of this article is to reflect upon the manner to represent and to value this complex phenomenon. The analysis highlights, on the one hand, the limits of the financial statements and, on the other hand, the possible contribution of complementary informative instruments like: social report, intellectual capital report, balanced scorecard, business storytelling.