The Origins of Social Accounting and Reporting in Italy: The Role of Female Scholars

Abstract

The aim of the paper is to present a discussion about the women who acted as masters and pioneers of social and environmental accounting in Italy. The research design develops through a deductive and inductive approach. The first one is based on a literature review concerning gender accounting. The inductive approach is empirically based and focused on the analysis of the scientific and academic career of the first Italian female scholars in the field of social and environmental accounting. The analysis helps to point out the role of female scholars in promoting social and environmental accounting in Italy and contributes to support the emerging research stram of gender and accounting which still has to be improved and deepened.