Maria-Gabriella Baldarelli

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• PHD
• Professor (Associate) at University of Bologna

The objective of this chapter is to explore feminist accounting research by conducting a structured literature review on feminist economics and feminism in business using an interdisciplinary approach. This work aims to identify the main topics discussed in the literature and highlight issues that are less addressed, ultimately contributing to the...

This paper investigates the theoretical relationships among Integrated Reporting (IR) and the theory of the firm. The review of the integrated reporting literature is focused on the Business Administration perspective. The paper aims to understand what is the possible innovations which can be grasped about the theory of the firm underpinning IR. A...

Researchers from different fields frequently draw attention to prejudice, discrimination, and contested meanings in their work by utilizing feminist theory. In this vein, the purpose of this work is to contribute to the debate on the interaction between feminist economics (FE) and feminist accounting (FA) in order to understand whether there are op...

This paper contributes to maintain active the debate in applying Feminist Approach to understand the theory of the firm underlining Integrated Reporting in different lens of capitalism. The work is useful to accounting scholars, standard setters and the general public, because there are practical implications especially important to the present dev...

Pandemic situation, wars and climate change require a deep turn-round in entities management and accountability. An important role is played by education, which must endorse more attention to the matters mentioned before. A deep rethinking of topics and methods of teaching for students attending universities is therefore requested. This chapter aim...

This chapter aims to answer the research question: “How does the ‘collective’ value co-creation process develop and is represented in place-based purpose-driven companies?” To answer the research question, the research design involves an interdisciplinary approach that connects Management, Business Strategy and Accountability. In consideration of t...

Green bonds seem to become more and more a key pillar of Green Finance to reach sustainable and socially responsible finance. Through a periodization the paper has the objective to analyze, among different actors, how the process of auditing (assessment) is able to contribute to transparency and effectiveness of strong sustainability purposes. Many...

This chapter aims to underline the contribution of women in developing social consciousness, responsibility, and preserving the social and cultural framework of the society, through their direct involvement in managing activities aimed to solve and prevent economic and social plagues. Adopting a historical perspective, the research design is based...

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Starting from the following provocation: ‘The potential for authentic social and environmental accountability through organised crowd-sourced participation accessible to all citizens with a stake in a sustainable future is under explored’ (Bebbington et al., 2017: 12). This chapter has the objective of reflecting upon the contribution of accountabi...

The aim of the work ¹ is to outline the contribution to nature-based solutions (NBS) of managerial paths regarding processes of social inclusion of cultural institutions. The article addresses particular aspects of heritage accessibility with respect to the community of a territory, making it more sensitive to disadvantaged people with special need...

Gambling industry is increasing all over the world and there are some controversial theories about relationships among legitimacy theory, accounting, and accountability in this Industry. The objective of the paper is to analyze the research case: SISAL ltd from its foundation to the present situation of activities, because it changed the activities...

The chapter aims to provide a picture of the most relevant developments regarding CSR that have occurred in the last decade in Italy from a theoretical, institutional and practical perspective. It includes a preliminary analysis of latest Italian academic studies that have investigated the CSR concept and CSR practices among Italian companies, whil...

The chapter aims to trace a state-of-the-art development of the corporate social responsibility and sustainability debate and practices in Albania, a post-communist country that, in the last few decades, has made drastic political and economic changes. Rapid urbanisation, higher economic activity and population growth place multiple pressures on en...

This paper reviews the field of immigrant entrepreneurship in Italy, through a Structured Literature Review (SLR), in order to develop insights into how this field is emerging, to offer a critique of the research to date and outline future research opportunities. Immigrant entrepreneurship is a multi-faceted phenomenon and three approaches, - the s...

The experience of EoC enterprises originated in Brazil in 1991 to solve poverty problems near the São Paulo area. It was triggered by the charisma of Chiara Lubich, the founder of the Focolare Movement (Lubich 2001a, 2001b). EoC arose as a response to her experience with the suffering of humanity (see Bruni and Héjj 2011, 380). Once the project sta...

Introduzione Dal punto di vista teorico sono presenti in prevalenza due modalità per leggere i fenomeni economici e aziendali, in quanto la loro lettura non è avulsa dalle circostanze di apprendimento e neanche neutrale. La prima si riconduce alla teoria neoclassica che affonda le sue radici nella Ricchezza delle Nazioni di Adam Smith 1 e che consi...

This paper aims at analysing the case of “Lentil as Anything”, that is a very interesting combination of creativity and charity in the field of hospitality enterprises. It represents the implementation of a new typology of restoration in which guests can eat and then they will pay as they “feel”. The research case is a charity (social enterprise) a...

This paper has the objective of analysing the managerial accounting tools in the case of "Lentil as Anything" (LAA), that is an innovative charity in the hospitality industry. It is based on a new typology of catering, in which people can eat and will then pay as they "feel". The combination of accounting and charity creates a new model of social e...

The research question of this paper arises from this suggestion: “The equally pressing dilemma then becomes how to translate this kind of theological thinking into a form that is both acceptable and accessible to our scholarly community” (McPhail, Gorringe, Gray, 2004, p. 321). The research question of this paper is .: “what are relationships betw...

Il bilanciamento tra imprenditorialità, managerialità e comunione: nuovi paradigmi nella teoria e nella prassi aziendale. Pubblicazione su CD, Atti del XXXV Convegno annuale AIDEA,Salerno, 4 e 5 ottobre 2012,Management senza confini. Gli studi di management, tradizione e paradigmi emergenti, pp. 20, ISBN: 978-88-906873-5-8 PRE-PRINT 1. Introduzione...

This paper aims to focus on the contribution of the approach by segments of place-based organizations to planning and reporting social and environmental performance along with economic and financial dimensions. The literature review is about Nature-Based Solutions (NBS) and segment reporting. In the context of scientific contributions regarding the...

This paper has the objective to respond to the research question:" How is it achievable to develop respect, economic democracy on basic values driven by a spirituality in theory and in practice?" Theoretical construction is linked to an empirical analysis of Loppiano Prima, that is a limited agricultural mutuality cooperative located in the centre...

Il lavoro ha l’obiettivo di analizzare, il ruolo dell’azienda all’interno delle aggregazioni aziendali denominate ”Poli Industriali” del Progetto Economia di Comunione nella libertà(Edc) chiedendoci se questa tipologia di aggregazioni aziendali fornisce spunti per individuare un “nuovo” modello e quale contributo offre alla rivitalizzazione del rap...

All’attuale stato dell’arte, l’analisi del problema relativo al rapporto tra etica ed azienda sembra essere giunto ad una certa maturità e, pur non proponendo una soluzione univoca, è in grado di porre le basi per affrontare i problemi successivi, rispetto al generico rapporto tra etica ed azienda. I contributi, che si sono sviluppati, sull’argomen...

Pubblicato su: "Aspetti etici e sistema informativo nelle aziende turistiche dell'"Economia di Comunione": prime proposizioni", in Vera Negri Zamagni, Maurizio Mussoni, Guido Benzi, Per un turismo autenticamente umano, Rimini, Fara Editore, 2001, pp.378-401. Relazione presentata al :Convegno internazionale "Per un turismo autenticamente umano" Rimi...

There is one common factor between the gas and oil sectors, waste management, and the economy of communion enterprises: they must all be legitimated in a sustainable modern world in order for us to find a new paradigm and give the world the best chance of survival. The contributors to this volume started to discuss these topics during the 7th Itali...

In this chapter, we use a very specific perspective: how students, through analysis of the accountability of gambling-sector businesses, regard them and what they think about them. To develop these reflections, we will attempt to answer an initial research question: “Which reflections emerge to improve education for sustainability from the viewpoin...

The aim of the paper is to present a discussion about the women who acted as masters and pioneers of social and environmental accounting in Italy. The research design develops through a deductive and inductive approach. The first one is based on a literature review concerning gender accounting. The inductive approach is empirically based and focuse...

12 Company Case Study 5: The Value of Values in Economy of Communion Enterprises—Start Up and Governance of Loppiano Prima

La crisi in atto pone delle domande sulla tipologia/modello di impresa che può adeguatamente affrontare anche situazioni frequenti di caos e di precarietà. Il progetto Edc offre più di un semplice spunto di riflessione sulle caratteristiche e sugli aspetti che possono essere attuati per affrontare adeguatamente non soltanto il mercato competitivo,...

This chapter focuses attention on several innovations in corporate governance, that are analysed in Economy of Communion enterprises (EoC). EoC enterprises project was born in Brazil on 1991 to implement in economy and business the “culture of giving” in opposition to the “culture of having”. The EoC project is a tool to pursue the broader objectiv...

This chapter wants to describe the case that represents the implementation of the passage from weak Corporate social responsibility (CSR) to strong CSR. The case is of “Loppiano Prima”. Loppiano Prima is a small cooperative and from 2004 took the name: “Fattoria Loppiano” and at present is continuing its agricultural activity. I chose this case, be...

This chapter aims to investigate in theory and practice how servant leadership affects the mission and the governance, as well as the strategies and organizational culture of companies fostering innovative sustainable business models. To this end, attention is addressed to the Economy of Communion (EoC) enterprises that are based on the pillars of...

This paper aims to focus on the contribution of the approach by segments to planning and reporting social and environmental performance along with economic and financial dimensions. After the review of the literature about stakeholder's theory and segment reporting, the paper analyse the logic underlying the technique of segmentation in the "space"...

This paper aims to focus on the contribution of the approach by segments to planning and reporting social and environmental performance along with economic and financial dimensions. After the review of the literature about stakeholder’s theory and segment reporting, the paper analyse the logic underlying the technique of segmentation in the "space"...

The debate regarding the business theory underlying the preparation of the financial statements is a classic topic of the business economy. The national and international literature is extensive but, in this study, we tend to propose an original approach to existing studies through the deepening of some criticisms of 'traditional' or 'conventional'...

Studies on gender accounting are quite recent. Drawing upon criticism of dominant economic theories as developed within Feminist Economics, this paper aims to provide an original contribution to studies on gender accounting by establishing whether the (male) assumptions of the theory of the enterprise can be submitted to critical revision. As a for...

The objective of the chapter is to analyse the impact that the CSR( corporate social responsibility] trainings had on not financial information, that are contained in Financial Statements following the EU directive 2014/95/ EU and Italian Low: 254/2016. Literature review is based on institutional theory and social and environmental accounting as e...

This study aims to bridge a research gap that concerns the role of female scholars in the field of accounting providing an innovative contribution on a topic that has remained marginal or ‘left out of’ the scientific debate in a non-Anglo-Saxon-setting (Italy). We adopt a historical perspective and focus our attention on Italian women academics fro...

The chapter focuses its attention on “gambling” companies, which according to our point of view, is perhaps more difficult to speak about in terms of integrated thinking and integrated reporting if one endorses and develops such behaviour, that destabilises the development of the civil economy. In particular, the chapter will focus on the integrate...

Studies on gender accounting are quite recent. Drawing upon criticism of dominant economic theories as developed within Feminist Economics, this paper aims to provide an original contribution to studies on gender accounting by establishing whether the (male) assumptions of the theory of the enterprise can be submitted to critical revision. As a for...

Il progetto trova le sue prime radici nel 2008 durante un convegno internazionale CSEAR svolto presso l’Università di Bologna - campus di Rimini, in cui è stato coinvolto il presidente dell’Ordine dei commercialisti e degli esperti contabili di Rimini, che ha promesso davanti ad una platea internazionale, che l’Ordine si sarebbe impegnato sui temi...

Education for sustainable development represents a relevant issue that allows Universities to lead and respond to social needs towards a more sustainable life and a complete change in the global paradigm of education and involvement of society. A crucial point for developing a culturally sensitive vision is to deepen the scholars' genuine commitmen...

Company survival is connected to the integrated picture of company responsibilities, that are deeply involved in network corporate governance. The case analyzed in the work—EoC Spa—highlights the mechanisms which make responsible governance possible, which remains strongly linked to the company’s mission and accountability. The study has been devel...

In the Italian doctrine, Catturi and Riccaboni (2001), after having analyzed the various threads of institutionalism theory, reach a definition of a notable analogy between “Old Institutional Economics” (Commons 1934) and Business Economics (Zappa 1957; Masini 1982; Ceccherelli 1964; Costa and Ramus 2012), as it considers the non-written rules to b...

As we have mentioned before, especially in these times of financial crisis, the processes of corporate measurement and accounting have partially shown that they are not totally able to consider all the operations, particularly those ones which aim at giving an account of actions of solidarity promoted by the enterprise on an international level.

In 2008, chartered accounting professions in Rimini (Italy), during the second Italian CSEAR Conference, demonstrated their profound interest for sustaining the diffusion of social and environmental accounting and reporting.

In the field of environmental and ethical-social accountability models present in Italy, it is possible to distinguish between process standards (SA 8000; Accountability model 1000, Q-RES project, Copenhagen Charter) and product standards (Bagnoli 2010). The latter include the GRI model; the GBS model, which is the subject of this chapter; the unif...

With the rise of industrial facilities in the world, more and more costs and losses for activities related to environmental protection. Their value is already hundreds of billions of dollars and they are largely covered by plants using natural resources. For this reason, in many industrialized countries are beginning to try to accommodate the envir...

Whenever we wish to analyze the corporate information system of any company, we need to remember that:1. All corporate information systems must be structured in such a way as to offer useful data for the decision and result control (data for both internal and external use). 2. All corporate information systems must be structured respecting a precis...

The paper aims to analyse and discuss the evolution towards a sustainable business model and to focus on the motivations and the implications on the mission, the governance and the accountability of companies. Moreover, the theoretical framework of values-based, ethical and sustainable leadership has been used as interpretative key for the case-stu...

The aim of this paper is to highlight some innovative dimensions of corporate social responsibility (CSR) that implicate the application of a charisma in the business context through the “pillars” of dialogue, trust, reciprocity and universal fraternity. These dimensions affect the mission, the governance and the accountability of the companies tha...

This book discusses the foundations of social and environmental accounting and highlights local differences in countries like Italy and Bulgaria. It also describes the institutional environment, which affects the development and application of environmental accounting and reporting, as a basis for evaluating current achievements and the future step...

The aim of the paper is to inquire and discuss the specificities of the women’s approaches in leading organizations towards generating social innovation. What are the traits of women’s leadership and their role in managing and governing organizations? Are they holders of values, which raise their capability “to listen” and “to read” stakeholders ex...

In European economy system, one part consists of cooperatives. This paper aims to answer the following research question: " May cooperatives be considered an innovative ideal type of socially responsible enterprise? ". The goal is to demonstrate that the mutual cooperative enterprises are the ideal type of innovative socially-responsible businesses...

Especially in these times of financial crisis, the processes of corporate measurement and accountability have, partially, demonstrated not being totally able to consider all the operations. This paper is based on certain considerations, which came to the surface while reading various articles and contributions of authors from differing schools of t...

Purpose The issue of gender inequality in the Italian universities and academic context does not seem to be particularly debated and is really rare. Starting from this “lack of interest”, the paper aims to inquire into the “state-of-the-art” of existing inequality in the scientific and academic path of Italian female scholars and academia, answerin...

In this article, we seek to answer the following research question: how can the ‘pink’ in accounting be read within the Aiuto Materno e Infantile di Rimini (Mother and Child Help) Institute during the period 1914 to 1950? The research design is structured on deductive and inductive levels and includes analysis of the literature about gender account...

The aim of this paper is to point out some innovative dimensions of CSR (corporate social responsibility) which derive from an approach based on a charisma. This approach is applied to the economic life and in particular to the companies that are part of the Economy of Communion (EoC) project which involves more than 1,000 enterprises in the world....

The implementation of sustainability reporting entails contradictory elements that can involve greenwashing or corporate governance procedures modifications, as well as the mission and accounting system of a company. Based on the premise in this paper, the authors show the end of a first step of research process and answer the question: How does th...

The chapter aims to propose a reflection on the new frontiers of corporate social responsibility (CSR) and the principles and practices of good governance that are based on the experience of the Economy of Communion (EoC) enterprises which can be defined as companies with an “ideal motive” in that they are the results of a charismatic founder (Chia...

Corporate reputation is a multi-stakeholder concept that is reflected in the perceptions that stakeholders have of an organization. There is much evidence that reputation interacts diversely with different stakeholder groups and in relation to other concepts such as corporate responsibility. In this paper, we propose the implementation of the reput...

This paper analyzes the relationships among accounting and religion literature to reply to the research question: "Is accounting placed in the sacred or in the secular sphere of the enterprise?" Within this framework (accounting & religion), still relatively young and little explored in recent years two currents of interpretation emerged that revol...

Especially in these times of financial crisis, the processes of corporate measurement and accountability have, partially, demonstrated not being totally able to consider all the operations. This paper is based on certain considerations, which came to the surface while reading various articles and contributions of authors from differing schools of t...

The experience of teaching for several years in different degree courses pressed me to use new tools and methods to make use of. Connecting general trend of teaching all over the world this paper want to reply to the following research question: “what challenges we are facing in teaching accounting and reporting in tourist entities?”. Research desi...

Especially in these times of financial crisis, the processes of corporate measurement and accountability have, partially, demonstrated not being totally able to consider all the operations.This paper is based on certain considerations, which came to the surface while reading various articles and contributions of authors from differing schools of th...

>The focus of this work is to propose some reflections on the balance between entrepreneurship and managerialism, interpreted and expressed in the light of Caritas and Veritat Such principles take form in the mission and in the governance of the companies belonging to the project of the Economy of Communion (EoC), who have launched this challenge....

In this paper we want to analyse, on the one hand upon company relations, especially to understand their importance from an evolutionary viewpoint. On the other hand, we will pause on the concept of social responsibility – both from the theoretical and empirical viewpoints – as well as on how this is translated into a process of social, ethical and...

The debate on accounting truth is an old problem (Briloff, 1979) and it is at present more and more important in harmonization process, especially involving small- and medium-sized enterprises (SMEs). Their users' needs regarding the extents and type of accounting information as well as the costs of their providing are widely discussed as the argum...

Gli studi di Economia aziendale mi hanno portato ad affrontare argomenti ostici, se considerati esclusivamente dal punto di vista antropologico.Mi sono infatti imbattuta nell’analisi delle aziende che fanno parte dell’Economia di Comunione, che volutamente rinviamo a trattazioni precedenti per approfondimenti (Baldarelli, 2005a, 2005b; Bruni and Cr...

Business administration studies have induced me to analyse the enterprises that take part of the Economy of Sharing(ES) and I worked on this subject for several years by extending my viewpoint to the relation between corporate social responsibility and ethics till I achieved a construction of an ethically launched enterprises model, that in my opin...

L’alternativa ai pacchetti tutto compreso nei paesi arabi: a favore di un "ricco outgoing"? - This paper has the objective to analyse responsible tourism in destinations where anthropological and enterprise culture is very different from European one. These differences don’t influence base common principles such as the spreading of alternative/ res...

U radu se analizira proces računovodstvene harmonizacije u malim i srednjim društvima (SME) temeljem empirijskog istraživanja primjene računovodstvenih standarda pri talijanskim i hrvatskim SME-ima. Cilj je istražiti primjenjivost MRS/MSFI pri SME, s aspekta pripreme i uporabe financijskih izvještaja u kontekstu ekonomski i institucionalno diferent...

The paper explores the accounting harmonisation process in SME based on the empirical research of accounting standards implementation in Italian and Croatian SME. The goal is to determine the IAS/IFRS applicability to SME, from the financial statements preparers' and users' aspect in the light of economically and institutionally different environme...

Per tracciare i nuovi orizzonti dell’ accountability nelle aziende dell’Economia di Comunione(EdC) occorre volgere lo sguardo al passato ed evidenziare L’evoluzione effettuata, sia dal punto di vista teorico, sia dal punto di vista empirico, in merito a questo argomento. Tale evoluzione deve tenere conto delle specificità e delle novità proposte d...

The paper is the output of a research project that in the last ten year has collected the financial data of Budget of Italian Municipality (called Municipal Budget Observatory); the analysis contained in the paper concerns indexes of entrance (i.e. financial and taxation autonomy), indexes of the current expenditure, and analysis of investments. Th...

In the first part or the article we want to talk about general aspects concerning the analysis of profiles of public companies. We will proceed by way of consecutive approximation (Zappa, 1956, p. 12.) in such a way that we may better interpret the figures translating them into economic trends that mirror the situation in such companies and stoppin...

Presentata l'Economia di comunione come sintesi di quattro parole chiave: dare, gratuità, amore e comunione, considerato, da indagine sul campo, che a tutt'oggi le aziende di Economia di comunione riescono a sopravvivere e diventare efficienti e produttive sul mercato, offrendo alternative migliori dell'attuale sistema capitalistico per sradicare l...

The active role that the tourism sector assumes in increasing the Gross Domestic Product is by now recognized and this fact makes the operators in the sector considerably more responsible. So all the companies that operate in the sector need a continous managerial adaptation such that renders them able to answer, time after time, the demand necessi...