From Sport to Gambling in the SISAL Case: the Accounting and Accountability Role

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 from sport to gambling along with ownership structure modifications from 2016.L'industria del gioco d'azzardo è in aumento in tutto il mondo e ci sono alcune teorie controverse sulle relazioni tra la contabilità e la teoria della legittimazione in questo settore. L'obiettivo del lavoro è analizzare il caso di ricerca: SISAL SpA dalla sua fondazione all'attuale stato dell’arte, perché ha modificato le attività svolte passando dallo sport al gioco d'azzardo. Insieme agli aspetti delineati saranno analizzate anche le modificazioni che, a partire dal 2016, si sono verificate nell'assetto proprietario

New challenges in teaching accounting and reporting in tourist entities

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 design is oriented to deep study international literature about the state of art of teaching accounting and above all social and environmental accounting and reporting(CSEAR)( Gray, Owen, Adams, 1996, Tinker, Gray, 2003; Tinker, 2005; Gray , Guthrie, 2007), because I think that this field is very important for service enterprises, especially for tourist ones. The importance is given by disclosure and democracy that is at the base of CSEAR process and my interest to safeguard people and environment in tourist entities and destinations( Garrone, 2005). There are different aspects of tourism and poverty is often connected with tourism. In my idea, in which I wont to change a peace of world, I want to present some reflections about How to teach accounting in tourism to give student the availability to understand the constructive role of accounting but at the same time the bad role of it at the same to serve power and exploitation

CSR Training and Financial Statement “Disclosure”: The Case of Italy

The objective of the chapter is to analyse the impact that CSR (corporate social responsibility) training had on non-financial information that is contained in financial statements following the EU directive 2014/95/EU and the Italian law: 254/2016. Literature review is based on institutional theory and social and environmental accounting as emancipatory tool to ameliorate the quality of life. The case analysed is the territory of Rimini, Italy. The case has been chosen because Rimini represents one of the most important concentrations within the hospitality and tourism industry in Europe. Another reason is that in the area of Rimini, 13 years ago, CSR training courses had been promoted for profit-making enterprises by the Chamber of Commerce along with public and private organisations. These training courses created a very important background for collocating the new EU directive regarding non-financial information that must necessarily be contained within the financial statements of enterprises. The objective of the chapter is to analyse the impact that the CSR training had on non-financial information that is contained in financial statements following the EU directive 2014/95/EU and Italian law: 254/2016

New Challenges in Teaching Accounting and Reporting in Tourist Enterprises

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 enterprises?”.Research design is oriented to deep study international literature about the state of art of teaching accounting and above all social and environmental accounting and reporting (SEAR)(Gray, Owen, Adams, 1996, Tinker, Gray, 2003; Tinker, 2005; Gray, Guthrie, 2007), because I think that this field is very important for service enterprises, especially for tourist ones. The importance is given by disclosure and democracy that is at the base of SEAR process and my interest to safeguard people and environment in tourist entities and destinations (Garrone, Di Cesare, 2005).I want to present some reflections about how to teach accounting in tourism to give student the availability to understand the constructive role of accounting but at the same time the bad role of it at the same to serve power and exploitation.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 enterprises?”.Research design is oriented to deep study international literature about the state of art of teaching accounting and above all social and environmental accounting and reporting(SEAR)( Gray, Owen, Adams, 1996, Tinker, Gray, 2003; Tinker, 2005; Gray, Guthrie, 2007), because I think that this field is very important for service enterprises, especially for tourist ones. The importance is given by disclosure and democracy that is at the base of SEAR process and my interest to safeguard people and environment in tourist entities and destinations ( Garrone, Di Cesare, 2005).I want to present some reflections about how to teach accounting in tourism to give student the availability to understand the constructive role of accounting but at the same time the bad role of it at the same to serve power and exploitation

Il criterio base di valutazione del costo storico e del fair value nei processi di valutazione del bilancio d’esercizio: prime proposizioni

Il lavoro ha l'obiettivo di riflettere sul ruolo del costo storico e del fair value nel processo di valutazione delle immobilizzazioni tecniche materiali ed immateriali. La riflessione si sviluppa contestualizzando all'attuale stato dell'arte delle imprese tali tematich

INNOVATION AND ENTREPRENEURSHIP IN THE COOPERATIVE ENTERPRISE: A HORNET?

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 and as such they have the strategic important vocation to disclose social and environmental information towards both internal and external stakeholders

From weak to strong CSR: the experience of the EoC (Economy of Communion) industrial parks in Germany and Italy

none2noAbstract 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. Specifically, we will analyse two industrial parks (or poles) of EoC companies, respectively based in German and in Italy, focusing the attention on their mission, governance and accountability models. We wonder if this category of network is important to shift from weak CSR to strong CSR and if the EoC parks play a significant role within the social and economic context. The reflections that derived from the study offer new interpretative perspectives for the understanding of the EoC project which attracts scholars belonging to different field of studies and research, and facilitates a fertile interdisciplinary exchange. However, social implications derive from the attention paid by EoC companies to create a society that is more civil, and to the fact that they are directly involved in combating poverty while in dialogue among different social, political stakeholders, in Germany and abroad. Zusammenfassung Das Ziel dieses Beitrages ist es, einige innovative Dimensionen der Corporate Social Responsibility (CSR) herauszuarbeiten, die sich aus einem Charisma-basierten Ansatz ergeben. Es geht um einen Ansatz, der bereits angewendet wird, insbesondere auf Unternehmen, die zur Economy of Communion (EoC) zählen – einem Projekt, das weltweit mehr als 1,000 Unternehmenumfasst. Wir werden zwei Industriepole analysieren, die respektive in Deutschland und in Italien angesiedelt sind und dabei besonders die Unternehmensmission sowie Modelle für Governance und Rechenschaftspflichten berücksichtigen. Im Beitrag werden wir Antworten auf zwei zentrale Fragen suchen: Zum einen, ob dieses Netzwerk für eine Entwicklung von schwacher zu starker CSR relevant sein kann und zum anderen welche Rolle die EoC-Pole im sozialen und ökonomischen Kontext spielen können. Die Überlegungen, die aus der Studie abgeleitet werden, eröffnen neue Interpretationsperspektiven für das Verständnis von EoC-Projekten, die für Forscher aus verschiedenen Wissenschaftsbereichen interessant sein und so ein Feld für eine fruchtbare interdisziplinäre Zusammenarbeit darstellen können. Darüber hinaus lassen sich soziale Implikationen aus den Zielen von EoC-Unternehmen ableiten, da diese zum Aufbau einer zivileren Gesellschaft beitragen wollen, z. B. indem sie sich im Dialog mit unterschiedlichen sozialen und politischen Kräften für die Bekämpfung der die Armut in Deutschland und im Ausland engagieren.Published on line 26 October 2015This paper represents the work of a common research project. However, Baldarelli Maria Gabriella wrote sections 1, 3.2, 3.3, 4 and 6 while Del Baldo Mara wrote sections 2, 3, 3.1 and 5.Journal: uwf, UmweltWirstschaftssForum, n. SCHwERPunkttHEMA © Springer-Verlag Berlin Heidelberg 2015. www.springer.com/home/SGWID=0-0-1003-0-. uwf ISSN ISSN: 0943-3481 (hard copy Version) ISSN: 1432-2293 (Electronic Version) DOI 10.1007/s00550-015-0364-5 Published on line 26th October 2015, pp. 1-14.partially_openMara, Del Baldo; Maria Gabriella, BaldarelliDEL BALDO, Mara; Maria Gabriella, Baldarell

Educating for Sustainability: Perspectives and Critical Notes on Accounting Scholars’ Role in Higher Education

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 commitment to sustainability. A pillar of sustainability education should rest on authenticity, intended as coherence between the scholars’ research and teaching arguments relative to sustainability and the concrete behaviors held in their professional and personal spheres of life. Starting from this premise, the papers aims to inquire if there is a decoupling between the concepts scholars contribute to promote within the sustainability discourse and the real practice of sustainability in their personal and professional experience. “Is there a missing link between what scholars teach and study, thereby contributing to sustainability research and their daily choices and style of life?” After having presented the research design and the methodological approach adopted to empirically investigate the phenomenon the attention has been focused on the social and environmental accounting research literature, where some contributions claim for the presence of “blue meanies” that invade the world of scholarship, reflection, collegiality and hinder the development of challenges toward sustainability. The preliminary results of the explorative study suggest that a lot of tension related to education for sustainability improve the transfer of sustainable values and attitudes within the scientific community and the students, while several factors hinder sustainable behaviors in the daily professional and personal life of scholars, thus undermining relationships which are a pillar of sustainability.JEL Codes - M41; I23; I2

Feminist Economics and Feminist Accounting in Dialogue: The Contribution to World Inequalities and Ecological Emergencies

Ricercatori provenienti da diversi campi attirano spesso l’attenzione su pregiudizi, discriminazioni e significati contestati nel loro lavoro utilizzando la teoria femminista. In quest’ottica, lo scopo di questo lavoro è quello di contribuire al dibattito sulla interazione tra economia femminista (FE) e contabilità femminista (FA) per capire se esiste sono aperture verso un possibile cambiamento. Sebbene ci siano stati solo pochi usi della teoria femminista in contabilità, probabilmente gli accademici ne sono consapevoli. Il nostro studio in questo campo mira a cambiare queste questioni non solo per portarle alla luce, partendo dalla domanda se la teoria dell'impresa alla base del framework IR (Integrated Reporting) risponda alle critiche etichettate da FE e FA e aiuta a ridurre la disuguaglianza globale e le emergenze ecologiche. La ricerca La domanda è: “La teoria dell’impresa alla base del quadro IR risponde alle critiche etichettate da FE e l’FA in dialogo contribuendo nel contempo a ridurre le disuguaglianze mondiali e le emergenze ecologiche?” L’indagine è stata condotta utilizzando sia approcci deduttivi che induttivi. Il disegno di ricerca comprende sia l’analisi della letteratura sul collegamento tra FE e FA sia la teoria dell’impresa alla base dell’IR, e l’analisi empirica del contenuto dei report integrati 2020 rilasciati da 21 aziende attive nel settore chimico/farmaceutico e tratto dal sito IR. I risultati rivelano la “debolezza” dell’IR nel divenire un motore per un cambiamento effettivo – pur con alcune eccezioni – e una sostanziale persistenza dello status quo rispetto al mainstream. ​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 openings towards possible change. Although there have only been a few uses of feminist theory in accounting, academics are likely aware of it. Our study in this field aims to change these issues not only to bring them to light, drawing from wondering if the theory of the firm underpinning the IR (Integrated Reporting) framework responds to the criticisms labeled by FE and FA and helps lessen global inequality and ecological emergencies. The research question is: “Does the theory of the firm underpinning the IR framework respond to the criticisms labeled by FE and FA in dialogue while contributing to reducing world inequalities and ecological emergencies?” A multi-method investigation was carried out, using both deductive and inductive approaches. The research design encompasses both the literature analysis about the connection between FE and FA and the theory of the firm at the core of IR, and the empirical analysis of the content of the 2020 integrated reports released by 21 companies active in the chemical/pharmaceutical sector, and taken from, the IR website. Findings reveal the “weakness” of IR in becoming an engine for effective change - albeit with some exceptions - and a substantial persistence of the status quo compared to the mainstream

Theory of the firm and integrated reporting model. First essay from NIBR Guidelines for SMES in Italy

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 qualitative research is carried out on the basis of three different phases: the search for relevant key words, the content analysis applied to Network Italian Business Reporting (NIBR) Guidelines for SMEs in Italy, and finally an in-depth interview to an expert belonging to NIBR committee. The results show that the idea underpinning the integrated reporting (IR) seems to underline the value of other capitals rather than financial one that are considered only according to their contribution to the company's wealth. Nevertheless, the empirical research of this paper as well the most recent Business Administration literature review showed that despite all the premises the results are still quite disappointing. This paper contributes to both literature and practice by offering an in-depth analysis of the link between the theoretical aspects of business theory, the current evolutionary trends in accounting (expressed by IR) and their application in the real world. The results of this paper can offer interesting insights to scholars and accounting professional bodies who must lead accountability strategies and tools