Autore:
Rusconi, Gianfranco Titolo:
The forgotten origins of social accounting: Two pioneering U.S. models of the early 1970sPeriodico:
Contabilità e cultura aziendaleAnno:
2019 - Fascicolo:
1 - Pagina iniziale:
61 - Pagina finale:
84Various countries have adopted pioneering social accounting with different approaches and projects. This analysis concentrates specifically on U.S. account-ing research. The source of this study is U.S. accounting journals of the 1970s, which pub-lished papers studying data and information about the social and environmental effects of firms’ activities. This is a crucial and very often forgotten step in the his-tory of accounting theories and practices, because it shows that, despite some limits and flaws, accounting culture had a sound basis for the birth of social ac-counting.
SICI: 1721-5242(2019)1<61:TFOOSA>2.0.ZU;2-I
Testo completo:
http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=64291&Tipo=Articolo PDFEsportazione dati in Refworks (solo per utenti abilitati)
Record salvabile in Zotero
Biblioteche ACNP che possiedono il periodico