The essay deals with the connection among the notions rationality, interest, values, and culture. In the weberian sociology, rationality is associated to the modern capitalism and to the "entrepreneurial spirit". Other authors (Off, Hirschman, Veblen, Simmel, Elster) discussed how difficult is to joint the modern and the rational. Their analyses lead to some questions, which are relevant to the study of firm issues. Firstly, the development of the capitalism really imposed and universalized the economic rationality, but it did make this process neither homogeneous, nor independent from the culture influence. Secondly, values affect the economic rationality creating norms and rules, those orient actions and initiatives in order to maintain the patrimony and have profits. It is possible to speak about "firm culture" that leads to consider the firm's cultural regulations forms. Such regulations are inherited from a long industrial history and have to be understood because they produce systematic effects. The "entrepreneurial spirit", as the capitalistic rationality expression, can be enriched by larger dimensions including values and practices coming from different cultural environments, such as family, community, political and social organizations. In conclusion, firms cannot be seen on the only organizational optic, because they are part of a regional and social culture and they are linked to professional cultures and their organizations. In addition, firms are able to affect different dimensions of the social life, setting-up links and exchanges with institutions, groups, and communities.
Sociology of the Firm; rationality