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At the intersection of financial and non-financial accounting impact measurements

Pesci, Caterina; Girardi, Andrea - In: A research agenda for social finance, (pp. 153-174). 2021

Persistent link: https://www.econbiz.de/10013252588

Empathy, closeness, and distance in non-profit accountability

Costa, Ericka; Pesci, Caterina; Andreaus, Michele; … - In: Accounting, Auditing & Accountability Journal 32 (2018) 1, pp. 224-254

Purpose: Drawing on the phenomenological concepts of “empathy” and “communal emotions” developed by Edith Stein (1917, 1922), the purpose of this paper is to discuss the co-existence both of the legitimacy and accountability perspectives in voluntarily delivered social and environmental...

Persistent link: https://www.econbiz.de/10012065344

Using accountability to shape the common good

Pesci, Caterina; Costa, Ericka; Andreaus, Michele - In: Critical perspectives on accounting : an international … 67/68 (2020), pp. 1-24

Persistent link: https://www.econbiz.de/10012286092

Non-financial performance measurement in participatory governance : how to measure the different facets of hybridity?

Andreaus, Michele; Anarbaeva, Akylai; Pesci, Caterina - In: Handbook of accounting and public governance : …, (pp. 202-222). 2024

Persistent link: https://www.econbiz.de/10014533762

When a sector-specific standard for non-financial reporting is not enough: evidence from microfinance institutions in Italy

Costa, Ericka; Pesci, Caterina; Andreaus, Michele; … - In: Sustainability Accounting, Management and Policy Journal 13 (2022) 6, pp. 1334-1360

Purpose This paper aims to investigate the application of the Italian Banking Association (ABI) industry-specific reporting standard in microfinance institutions by determining whether or not a banking sector reporting standard can enhance non-financial reporting (NFR) quality and volume to meet...

Persistent link: https://www.econbiz.de/10015006143

Socio-political impacts of COVID-19 : future challenges

Rinaldi, Leonardo - In: Accounting forum 48 (2024) 3, pp. 455-456

Persistent link: https://www.econbiz.de/10015188209

Accounting for sustainability governance : the enabling role of social and environmental accountability research

Rinaldi, Leonardo - In: Social & environmental accountability journal 39 (2019) 1, pp. 1-22

Persistent link: https://www.econbiz.de/10012158846

Accounting and the COVID-19 pandemic two years on : insights, gaps, and an agenda for future research

Rinaldi, Leonardo - In: Accounting forum 47 (2023) 3, pp. 333-364

Persistent link: https://www.econbiz.de/10015050450

Too tied to fail : a multidimensional approach to social capital in crowdfunding campaigns. Evidences from Italian agri-food businesses

Kocollari, Ulpiana; Pedrazzoli, Alessia; Cavicchioli, … - In: Journal of Small Business and Enterprise Development 29 (2021) 5, pp. 719-741

Purpose: The authors investigate the contributions of social capital (SC) dimensions (bridging, bonding and linking) in crowdfunding campaigns by comparing the dynamics of agri-food businesses with those of two other sectors – cultural and technological. Design/methodology/approach: The...

Persistent link: https://www.econbiz.de/10012812687

Management accounting in the third millennium : monetary and non-monetary incentive schemes

Girardi, Andrea - 2024

Persistent link: https://www.econbiz.de/10015145500