The “Potential” of Accounting and Accountability in the Current Economic System Towards an Emancipatory Change

Maria-Gabriella Baldarelli () and Eleonora Cardillo ()
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Maria-Gabriella Baldarelli: University of Bologna
Eleonora Cardillo: University of Catania

Chapter Chapter 1 in Accounting and Accountability for Social Inclusion, 2026, pp 3-13 from Springer

Abstract: Abstract This chapter aims to reflect on some of the main aspects that characterize the state of the art of the economic-social system. This is because companies are closely connected to it and therefore are influenced and in turn influence the surrounding environment understood in a broad sense (( , La determinazione del valore creato. CEDAM, , 2004)). The description of the main characteristics of the economic and social system is carried out by successive approximations ((Amaduzzi, A., In “Studi di Economia Aziendale. Nuova edizione delle pubblicazioni originarie in occasione della giornata di studio per ricordare Aldo Amaduzzi”. 1995. Edizioni Kappa, , 1948)), starting from some interdisciplinary aspects to subsequently consider those relating to accounting and accountability.

Keywords: Accounting potential; Accountability; Mission; Governance; Purpose; Emancipatory change; Regernation; Sustainable development; Ultra-contemporaneity; Manipulation; Washing; Social inclusion; Power; Poverty; Un-sustainability; Governments; Bureaucracy; Greed; Consumption; Capitalism; People; Imperfections; Market; Modernity; Social features; Moral features; Change; Vulnerability; Flourishing; Nature (search for similar items in EconPapers)
Date: 2026
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DOI: 10.1007/978-3-032-09271-7_1

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