Accounting and Accountability for Social Inclusion: Interdisciplinary Dialogues for a More Sustainable World (CSR, Sustainability, Ethics & Governance)

This book explores accounting and accountability for social inclusion through interdisciplinary perspectives. It begins by examining the potential of accounting and accountability to mediate in various areas, analyzing the dialogue among accounting, accountability, and other theories to contribute to social inclusion and foster a more sustainable society. The book delves into the interplay between accounting, accountability, and Nature-Based Solutions (NBS), and social inclusion, as well as the roles of technological innovation and artificial intelligence in promoting social inclusion. Additionally, it considers the anthropological and ethical foundations of accounting, accountability, and social inclusion.

The book is divided into three parts. The first part provides a general overview, proposing theoretical frameworks aimed at evaluating and measuring social inclusion, and encouraging accounting and accountability in sustainable, innovative business models. The second part focuses on empirical experiences in specific sectors, such as cultural institutions. The third part is dedicated to the interdisciplinary dialogues for social inclusion involving marginalized communities and best practice in higher education.

The book offers guidance on selecting among major worthy causes and measuring the beneficial outcomes achieved for both recipients and socially responsible entities. It is intended for practitioners, researchers, and senior undergraduate and graduate students in business, accounting, accountability, ethics, corporate social responsibility, sustainability, social inclusion, and management courses. Students in related disciplines such as economics, social sciences, and humanities will also find it valuable.

Maria-Gabriella Baldarelli is Associate Professor of Accounting at the University of Bologna (Italy)

Eleonora Cardillo is Associate Professor of Business Economics at the Department of Economics and Business of the University of Catania (Italy)

Samuel O. Idowu is Professor of Accounting and Sustainability at the Guildhall School of Business and Law, London Metropolitan University  (UK)