摘要：This paper tries to explain the consideration that the “globalization era” is already gone and we are living a “post-global era”. Globalization has been a project of a world-integrate economy regulated by the trade rules, to follow the mutual profit of all the participants with positive advantages for the society. Now, this project, looks like a broken dream: today, it’s quite easy to describe the globalization as the cause of violence discrepancy and injustice.The paper wants to focus on the epistemological analysis of the globalization and glocalization words. In Economic Sciences it is often difficult to trace the origin of concepts: these concepts are often products of collective endeavours. From these concepts, by a Business Economics approach, it is possible to derivate some new strategies for the corporate system of 21st century.Inside these processes, from the “post-globalization era”, a new ethical feeling is born to measure the corporate performances that are business, social and ethical performances: these processes will require new accounting instruments and new accounting professional profiles.
