Le nuove frontiere della rendicontazione sociale: il web reporting. Linee di orientamento. Documenti di Ricerca n. 14. Gruppo di studio per il Bilancio Sociale (GBS)

valutazione dell\u2019applicazione del web alle pratiche di accountability e linee di orientamento nello sviluppo di sistemi di web reportin

The Origins of Social Accounting and Reporting in Italy: The Role of Female Scholars

The role of women scholars and their contribution to initially promoting social and environmental accounting and reporting is a theme relatively new and not yet sufficiently investigated. Starting from this premise, the aim of the paper is to present a discussion about the women who acted as masters and pioneers of social accounting in Italy. The research question is: \u201cWhat is the contribution of women academics to the pioneering process of social accounting development in Italy?\u201d The research design develops through a deductive and inductive approach. The first one is based on a literature review concerning social and environmental accounting and gender accounting. The inductive approach is empirically constructed and focuses on the analysis of the scientific and academic career of two women scholars: Paola Miolo Vitali (University of Pisa) and Ondina Gabrovec Mei (University of Trieste). The comparative analysis of the afore mentioned cases helps to point out the role of women scholars in promoting social and environmental accounting in Italy and contributes to nurture the emerging research field of gender and accounting which still has to be improved and deepened

Social Accounting in Italy: The Pioneering Contribution of Women Scholars

The theme of women scholars‘ role and their contribution to initially promote social and environmental accounting and reporting is relatively new. Consequently there are many gaps to fill in concerning several topics developed within the aforementioned emerging research strand. Starting from this premise, the aim of this paper is to present a discussion about women ―master pioneers‖ of social accounting in Italy. The research design develops through a deductive and inductive approach. The deductive approach is based on a literature review concerning social and environmental accounting and gender accounting. The inductive approach is empirically constructed and focused on the scientific and academic career of two Italian female scholars. The comparative analysis of the two cases helps to point out the relevance of women‘s contribution as well as to ―disclose‖ their role in promoting social and environmental accounting and reporting in Italy