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The initial idealistic perspective associated with the concept of globalization has turned into a bleak evidence in the present, which has taken on the appearance of a disharmonious liberalism in which it is possible to observe a common worldwide increase in economic and social inequalities. The current international economic crises – characterized by a common inflationary growth – have led to a re-evaluation of the principles of the autarkic economy, economically self-sufficient and relatively independent from the external environment: an approach to which economists attribute the term “deglobalization” (Ajami, 2022; Ho et.al, 2022; Paul, 2023). These foregoing points a duty – also in business economics – to review the models proposed over time in search of new hybrid patterns oriented towards a common social vocation, suggested as a dual attention to both internal (facing the aspects regarding the going concern accounting principle) and external (relevant to the economic and social sustainability of its main stakeholders). Therefore, the article assumes as a research question the declination of the new corporate hybrid patterns and the related “competitive advantage” drivers, among which Diversity Management assumes a decisive role in the pursuit of fair and sustainable progress.

The topics of Public Accounting and Public Management are frequently discussed separately in the international scientific literature: aim of the paper is to identify the possible connection themes between the two disciplines. In this perspective, a significant interest can be identified in the concept of standard cost, an abstraction that usually pertains to the profit-oriented private sector. The analysis of standard costs in the Public Sector originates at the European level from the introduction of the Maastricht Treaty parameters in the 1990s and in particular from the new accounting discipline introduced by the Treaty. The new discipline has been the basis of many accounting reforms that have taken place in the European context which have generated, in some countries, the integration (or in some cases the replacement) of the traditional Cash Basis Accounting (used in the Public Sector) with the Accrual Basis Accounting (used in the private sector). In order to pursue the declared aim, the paper proposes the following articulation: the Public Accounting dilemma (Accrual Basis Accounting vs. Cash Basis Accounting); the analysis of the different cost variations deriving from the different Public Accounting models; the cost analysis for Management Control purposes, the determination of the different cost configurations, the derivation of the standard cost and finally, the use of the standard cost as a driver in the reengineering processes implemented by the Public Management. The revision of the organizational models, an activity pertaining to Public Management, represents the solution of the critical issues indicated by the cost analysis - and in particular of the standard cost analysis - implemented by the Management Control derived from Public Accounting. In this perspective, the concept of standard cost (obtained through the full costing methodology) can be considered the driver of conjunction between Public Accounting and Public Management. [ABSTRACT FROM AUTHOR]

The goal of the paper is to offer a review of the current business models, which can jointly highlight a profile, both of adherence to the concepts of "sustainable development" and of resilience to the critical variables (new and systemic), characterizing the present economic crisis also resulting from the pandemic emergency. After a brief historical reconstruction on the concept of "globalization", the initial part of the paper tries to identify a business paradigm - the "hybrid company" - oriented towards the concept of "sustainable development". The final part of the study offers a driver identification process of the "resilient company", closely related to the concept of "business hybrid" (previously declined). [ABSTRACT FROM AUTHOR]