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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

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

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 & enterprise development 29 (2022) 5, pp. 719-741

Persistent link: https://www.econbiz.de/10013389163

Evaluating the integrated reporting journey : insights, gaps and agendas for future research

Rinaldi, Leonardo; Unerman, Jeffrey; de Villiers, Charl - In: Accounting, Auditing & Accountability Journal 31 (2018) 5, pp. 1294-1318

Purpose: The purpose of this paper is to identify key challenges, opportunities, strengths and weaknesses experienced by the integrated reporting (IR) idea since the International Integrated Reporting Council (IIRC)’s Discussion Paper was published in late 2011. It provides insights into the...

Persistent link: https://www.econbiz.de/10012065378