The transition from the Bankruptcy Law to the Corporate Crisis and Insolvency Code, which marks an important cultural evolution aimed at preventing the crisis rather than facing it, is based on the two pillars of prevention such as the adequate organizational, administrative and accounting structure and the alert procedure. The objective of this paper is to bring to the reader's attention how the need for a cultural change conceived in 2019 in an absolutely ordinary scenery collides with the concrete difficulties of its application to the extraordinary current context torn apart by years of pandemic and the recent Russia-Ukraine conflict. In this enigmatic framework, studded with so many doubts and few certainties in which needs and difficulties collide, one is led to wonder whether the 2019 reform thus planned can find fertile ground in the current context or if we are faced with the need for a " change in change "; the answer is not simple but it is necessary to ascertain that we are facing a change in progress yet to be written that must start from the inside, from the way of thinking and acting of the company whose people are promoting a real "New business culture".
Il passaggio dalla Legge Fallimentare al Codice della Crisi d’Impresa e dell’Insolvenza che segna un’importante evoluzione culturale mirata a prevenire la crisi piuttosto che affrontarla, si fonda sui due pilastri della prevenzione quali l’adeguato assetto organizzativo, amministrativo e contabile e la procedura di allerta. L’obiettivo del presente elaborato è portare all’attenzione del lettore come la necessità di un cambiamento culturale pensato nel 2019 in uno scenario assolutamente ordinario si scontra con le concrete difficoltà della sua applicazione allo straordinario contesto attuale dilaniato da anni di pandemia e dal recente conflitto Russia-Ucraina. In questo quadro enigmatico, costellato da tanti dubbi e poche certezze in cui si scontrano necessità e difficoltà, si è portati a domandarsi se la riforma del 2019 così progettata possa trovare terreno fertile nel contesto attuale oppure se ci troviamo di fronte alla necessità di un “cambiamento nel cambiamento”; la risposta non è semplice ma è doveroso appurare che siamo di fronte ad un cambiamento in fieri ancora tutto da scrivere che deve partire dall’interno, dal modo di pensare e di agire dell’impresa le cui persone si fanno promotrici di una vera e propria “nuova cultura dell’impresa”.
L’ALLERTA E L’ADEGUATO ASSETTO: UN CAMBIAMENTO CULTURALE TRA NECESSITÀ E DIFFICOLTÀ
MARTUSCELLI, RACHELE
2021/2022
Abstract
The transition from the Bankruptcy Law to the Corporate Crisis and Insolvency Code, which marks an important cultural evolution aimed at preventing the crisis rather than facing it, is based on the two pillars of prevention such as the adequate organizational, administrative and accounting structure and the alert procedure. The objective of this paper is to bring to the reader's attention how the need for a cultural change conceived in 2019 in an absolutely ordinary scenery collides with the concrete difficulties of its application to the extraordinary current context torn apart by years of pandemic and the recent Russia-Ukraine conflict. In this enigmatic framework, studded with so many doubts and few certainties in which needs and difficulties collide, one is led to wonder whether the 2019 reform thus planned can find fertile ground in the current context or if we are faced with the need for a " change in change "; the answer is not simple but it is necessary to ascertain that we are facing a change in progress yet to be written that must start from the inside, from the way of thinking and acting of the company whose people are promoting a real "New business culture".È consentito all'utente scaricare e condividere i documenti disponibili a testo pieno in UNITESI UNIPV nel rispetto della licenza Creative Commons del tipo CC BY NC ND.
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https://hdl.handle.net/20.500.14239/1763