Dibattitto aperto sui fini dell’impresa

Come introdotto nell'Editoriale del numero 1/2020, Impresa Progetto - Electronic Journal of Management apre un dibattitto sul tema dei fini dell'impresa, alla luce del recente Statement on the Purpose of a Corporation della Business Roundtable. La proposta di dibattito è stata poi ulteriormente articolata alla luce dell'emergenza sanitaria e degli stimoli alla riflessione che ne derivano.

Quanti desiderano intervenire nel confronto possono inviare i loro contributi secondo le modalità specificate nel documento di Addendum alla proposta di dibattito.

Water Accounting in Economia Aziendale

Essays
On issue: 
Field: 
Accounting and Business Adm.
Abstract: 

In response to calls for more in depth exploration of the state and prospect of research on accounting for sustainability, this paper presents an extensive review of the “accounting for water” literature to examine how research on these issues has evolved over time in the Accounting, Management and Organisation fields. In the first part, we provide a conceptual and theoretical background of the issues investigated. The second part introduces the methodology, which was adopted. Our analysis shows that the publication on ‘accounting for water’ developed and evolved through three stages, namely: i) the beginning era (1970s-1989s), where ‘water-issues’ started to appear as a novel topic of research. ii) The diffusion era (1990s – 2007) when ‘water-issues’ gradually became a recognizable research topic; and iii) the proliferation era (2007–2017) where research on ‘water-issues’ became an established and consolidated area of investigation in the fields of Accounting, Management and Organisation.