The objective of this study doesn’t consist in the comparison of technical outputs of social reporting since they represent, perhaps, the topic that, more than any other, is subject to international contamination. In fact, the main instrument of social reporting, the social balance-sheet, has been developed in Italy as a result of theoretical and practical constructions partially made in other countries. The book is aimed at proposing a reflection about accounting principles framing the topic in the history of disciplines about business and in particular of accounting on the basis of the hypothesis that, in the two environmental contexts investigated, different disciplinary backgrounds have produced different reflections about social accounting. The first part is dedicated to the investigation of basic principles of accounting theories in order to identify differences in terms of company’s social reporting. In the second par the company’s social function is investigated since it is a crucial topic in company’s reporting. The last part of the book is dedicated to Italian and Anglo-American studies about social reporting distinguishing them between studies about social reporting and studies about the outputs of social reporting. [...]
Social accounting theory. Un confronto tra studi italiani e anglo americani
DI CIMBRINI, TIZIANA
2008-01-01
Abstract
The objective of this study doesn’t consist in the comparison of technical outputs of social reporting since they represent, perhaps, the topic that, more than any other, is subject to international contamination. In fact, the main instrument of social reporting, the social balance-sheet, has been developed in Italy as a result of theoretical and practical constructions partially made in other countries. The book is aimed at proposing a reflection about accounting principles framing the topic in the history of disciplines about business and in particular of accounting on the basis of the hypothesis that, in the two environmental contexts investigated, different disciplinary backgrounds have produced different reflections about social accounting. The first part is dedicated to the investigation of basic principles of accounting theories in order to identify differences in terms of company’s social reporting. In the second par the company’s social function is investigated since it is a crucial topic in company’s reporting. The last part of the book is dedicated to Italian and Anglo-American studies about social reporting distinguishing them between studies about social reporting and studies about the outputs of social reporting. [...]I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
