The Social and Inclusive Accounting Perspective of Economy of Communion: Firm Research Cases

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

Chapter 8 in Accounting and Accountability for Social Inclusion, 2026, pp 139-158 from Springer

Abstract: Abstract This chapter has the objective to answer to the research question: “What are the results deriving form the implementation of the specificities in EoC Firms starting from Stakeholder theory?” The research design is based on literature relative to the social and inclusive accounting perspective following Economy of Communion (EoC). The theoretical framework, that is implemented in this work, derives from the Stakeholder Theories and EoC in dialogue (Baldarelli & Rusconi, 2024). The empyrical analysis is based on two research cases, that are taking part of different sectors.

Keywords: Stakeholder theory; Communion; Economy; Fraternity; Research case; Dialogue; Trust; Reciprocity; Accounting; Democracy; Stake; Gift; Relations; New dimensions; Unconditional love; Quality of relations; Altruism; Poverty; Dignity; Social value; Value added; Relational value; Profit; Ethis; Sharing; Not separation thesis; Work in communion; Selfishness; Gratuity; Pillar (search for similar items in EconPapers)
Date: 2026
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Persistent link: https://EconPapers.repec.org/RePEc:spr:csrchp:978-3-032-09271-7_8

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DOI: 10.1007/978-3-032-09271-7_8

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