Autori
Scaletti, Alessandro
D'Alessio, Antonio

Titolo
Oltre l’Etica Aziendale: la Natura Estetica dell’Azienda
Periodico
Rivista italiana di ragioneria e di economia aziendale
Anno: 2025 - Volume: 125 - Fascicolo: 5/8 - Pagina iniziale: 190 - Pagina finale: 208

This study explores the limitations of traditional business ethics in addressing complex global challenges. Positioned as a theoretical exercise, the research examines the philosophical coherence of business ethics and introduces aesthetics as a complementary framework to guide firms toward harmony, sustainability, and the common good. By integrating the classical concept of "beauty" into the corporate context, the study seeks to redefine organizational practices, aligning economic functions with societal and environmental dimensions through balance, order, and proportion. The research employs an integrative literature review, combining established discussions on business ethics with the emerging role of aesthetics. This interdisciplinary approach facilitates the development of a theoretical framework that integrates ethical and aesthetic values while reinterpreting them through the lens of Italian Economia Aziendale. Grounded in this doctrine, the study emphasizes the interconnectedness of economic and social functions, their alignment with the common good, and the firm's capacity to act as an institution that harmonizes diverse dimensions of value. Challenging the notion of firms as autonomous moral entities, the study argues that ethics is intrinsically tied to individual behavior within the "working community". However, it posits that the broader purpose of firms can be more effectively conceptualized through aesthetics. Corporate aesthetics is presented as a model rooted in harmony, balance, and order, guiding managerial strategies that integrate economic objectives with societal well-being. Inspired by the classical notion ofbeauty, this framework transcends the limitations oftraditional business ethics, providing a holistic lens to address contemporary challenges. The findings underscore the practical relevance of integrating ethics and aesthetics into business management. The research highlights the need for developing metrics to measure harmony, balance, and proportion in corporate practices, enabling a comprehensive assessment of their economic, social, and cultural impacts. It also outlines a research agenda, including multi-case studies, longitudinal experiments, and cross-cultural analyses, to test the applicability and effectiveness of the framework in diverse contexts. These insights encourage managers to adopt strategies that balance financial objectives with the broader goal of creating shared value for stakeholders. By reinterpreting ethics and aesthetics in light of Italian Economia Aziendale, this research bridges philosophical principles with managerial practices, offering a novel framework for reimagining firms as institutions that harmoniously integrate economic, ethical, and aesthetic dimensions. This approach not only promotes the creation of shared value and sustainable practices but also inspires further exploration of how firms can address global challenges in a responsible and holistic manner.



SICI: 1593-9154(2025)125:5/8<190:OLALNE>2.0.ZU;2-4
Testo completo: doi: 10.17408/RIREAASADA 050607082025

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