Autore: Rusconi, Gianfranco
Titolo: The forgotten origins of social accounting: Two pioneering U.S. models of the early 1970s
Periodico: Contabilità e cultura aziendale
Anno: 2019 - Fascicolo: 1 - Pagina iniziale: 61 - Pagina finale: 84

Various 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.


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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 PDF

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