Momento del reddito e logica ricorsiva in contabilità e in economia d’azienda. Le equazioni di Lino Azzini e di Carlo Masini: sviluppi metodologici.

The paper aims to outline the equilibrium conditions model which represent the dinamics of corporate economic, financial and capital magnitudes. The classical model is a "values system", from which abstract, yet essential information can be extrapolated concerning, for instance, income, capital, production costs and so on. The successive budgets and final financial statements are analytically investigated through random variables and stochastic processes following the approach of Economia Aziendale and Information Economics as well. Specifically the paper presents some methodological developments of the fundamental analytical contributions by Prof. Lino Azzini and Prof. Carlo Masini. The structure of the Accounting System of an Economic Entity, with its general and specific hypotheses, is analysed in its evolution over time and is modelled as a complex, non-linear dynamic system.