LIBRI DI MARIA GABRIELLA BALDARELLI

Il volume vuole essere un omaggio al Professor Antonio Matacena, ordinario di Ragioneria generale ed applicata (Corso progredito) dell’Alma Mater-Università di Bologna, dove ha insegnato dal 1978. Socio dell’Accademia Italiana di Economia Aziendale, di cui è stato Presidente del Collegio dei revisori, ha presieduto il Comitato scientifico della CLUEB e dirige la Collana “Aziende pubbliche ed imprenditorialità sociale” dell’editore FrancoAngeli. Autore di oltre centotrenta pubblicazioni, per i suoi studi in tema di responsabilità sociale e cooperazione è stato insignito del titolo di Doctor Honoris Causa dalla New Bulgarian University di Sofia.

This paper has the objective of analysing the managerial accounting tools in the case of "Lentil as Anything" (LAA), that is an innovative charity in the hospitality industry. It is based on a new typology of catering, in which people can eat and will then pay as they "feel". The combination of accounting and charity creates a new model of social enterprise and suggests certain analyses regarding the most important tools to use in management control in this area of the tourism sector.

At the origins of the "rooms of suspended time": accounting in the "charismatic" economy at the end of the 18th century by way of a school case This paper analyze accounting evolution process that interested religious entities in the time period before Napoleon’s empire. The research question is about to find, using the analysis of the accounting books, how it is possible to see the founders’ charisma implementation in the daily administration of one monastery. The study has the objective to show some results deriving from consulted accounting books. These analysis are about the S. Maria Maddalena Monastery accounting books. The research involves the period that is extended from the end of XIII century to the first years of XIX century excluding the Napoleon’s empire period, that stated the closure of the monastery during his empire.

L’alternativa ai pacchetti tutto compreso nei paesi arabi: a favore di un "ricco outgoing"? - This paper has the objective to analyse responsible tourism in destinations where anthropological and enterprise culture is very different from European one. These differences don’t influence base common principles such as the spreading of alternative/ responsible tourism instead of mass tourism. The empirical research opened our mind to understand several experiences, Italian and international ones, that we find very interesting, because they involve countries where poverty and emigration are very strong. We analysed some cases that take part of Civil Economy network. They are involving for profit entities, not for profit and ong ones. Finally we consider some factors of Fair Trade important key factors to activate entities solidarity actions.

Il volume analizza l’orientamento alla CSR e alla sostenibilità delle PMI rispetto alle imprese di grandi dimensioni, cercando di tratteggiare un modello di “CSR di territorio”. In tal senso, viene avvalorata l’ipotesi che il radicamento al contesto socio-economico locale, la facile identificazione e la prossimità dell’imprenditore, l’enfasi sulla persona e sulle relazioni, la flessibilità di adattamento ai cambiamenti sociali e ambientali, facilitano nelle PMI “di territorio” la necessaria consonanza tra mission, governance e accountability.