3 • La comunicazione economico-finanziaria delle reti

The network of companies is configured as an aggregation composed of different units that can find some form of economic-financial representation through measurement processes that start from the single unit, and move on to significant parts of the same, perhaps superordinate to it, until reaching the entire complex. The production of information by business networks, as for any other organisation, contributes to respond to the cognitive needs of different stakeholders, both external and internal to the aggregation, for different decision-making processes. The informative-accounting dimension that emerges from the empirical research, despite presenting a slight improvement with respect to the situation that emerged from the previous survey, still shows spaces of uncertainty both in the formal fulfilments and in the evaluation of the opportunity of aggregated information of a substantial nature.