Accounting, Creativity and Charity in Hospitality Enterprises: the Case of “Lentil as Anything”
DOI:
https://doi.org/10.6092/issn.2036-5195/6776Keywords:
Accounting and Charity, Restoration, Hospitality Enterprise, Civil Economy, AccountabilityAbstract
This paper aims at analysing the case of “Lentil as Anything”, that is a very interesting combination of creativity and charity in the field of hospitality enterprises. It represents the implementation of a new typology of restoration in which guests can eat and then they will pay as they “feel”. The research case is a charity (social enterprise) and it is an example of civil enterprise with some stimulating implications about accounting and accountability tools.
References
Baldarelli, M. G. (2013). Account(ing)-ability and “charisma”: conceptual network and implementation. Ekonomska Istrazivanja-Economic Research, 26(2), 63-82. DOI: 2-s2.0-84878199875.
Baldarelli, M. G. (Ed.) (2005). Verso l'Economia civile: una prospettiva economico-aziendale. Rimini: Maggioli.
Bruni, L. (2009). Reciprocity, Altruism and the Civil Society: In praise of heterogeneity. New York: Emerald.
Bruni, L., & Sena B. (Ed.) (2013). The charismatic principle in Social life. New York: Routledge.
Bruni, L., & Zamagni S. (2004). Economia Civile. Efficienza, equità, felicità pubblica. Bologna: Il Mulino.
Ferraris Franceschi, R. (1990). L’indagine metodologica in Economia aziendale. Milano: Giuffrè.
Freeman, E. R. (1984). Strategic planning. A stakeholoder approach (2nd edition). Boston: Pitman.
Gabrovec Mei, O. (1984). Il valore aggiunto dell’Impresa. Trieste: Goliardica.
Gabrovec Mei, O. (1986). Metodologie quantitative di determinazione del valore aggiunto aziendale. Trieste: Goliardica.
Gilchrist, R.R. (1971). Managing for profit. The value added concept. London: George Allen and Unwinn.
Gray, R. (2007). A few thoughts on theory, methodology a Research Design in Social Accounting: (or Why is social accounting so difficult? (Part II)). Social and environmental accounting Journal, 27(1), 17-22.
Gray, R., Owen, D., & Adams, C. (1996). Accounting and accountability. Changes and challenges in corporate social and environmental reporting. London: Prentice Hall Europe.
Gui, B., & Sugden, R. (Eds) (2005). Economics and social interactions. Accounting for interpersonal relations. Cambridge: Cambridge University Press.
Lingane, A., & Olsen, S. (2004). Guidlines for Social Return on Investment, California Management Review, 46(3), 116-135. Doi: 10.2307/41166224 .
Matacena, A. (1984). Impresa e Ambiente. Il bilancio“societale”. Bologna: CLUEB.
Matacena, A. (2005). Responsabilità sociale d’impresa (RSI): momenti interpretativi. Non Profit, 1, 15-40.
Matacena, A. (2006), “L’accountability nelle imprese lucrative e sociali.Verso una possibile convergenza? “, in P. Arena (Ed.), The corporate social responsibility. Scientific development and implementation (pp. 145-195). Roma: Aracne.
Matacena, A. (2010). Corporate social responsibility and Accountabilty: Some Glosses, in M. G. Baldarelli (Ed.). Civil Economy, Democracy, Transparency and Social and Environmental Accounting Research Role (pp. 7-58), Milano: McGraw-Hill.
McKernan, J. F., & Kosmala, K. (2007). Doing the truth: religion – deconstruction – justice and accounting. Accounting, Auditing & Accountability Journal, 20(5), 729-764. http://dx.doi.org/10.1108/09513570710779027
Millar, R., & Hall, K.(2012). Social Return on Investment and performance measurement. Public Management Review, 15(6), 923-941.
http://dx.doi.org/10.1080/14719037.2012.698857
Molteni, M. (2009). Aziende a movente ideale, in Zamagni, S., & Bruni, L. (Ed.), Dizionario di Economia Civile (pp. 65-75). Roma: Città Nuova.
Naumes, W., & Naumes, M. J. (2006). The Art and Craft of Case Writing. 2nd ed. London, Routledge.
Ruisi, M. (2009). Antropologia ed etica aziendale. Note in tema di trascendentali e virtù imprenditoriali. Milano: Giuffré.
Rusconi, G. (1988). Il bilancio sociale dell’Impresa. Problemi e prospettive. Milano: Giuffrè.
Schmidgall, R. S. (2010). Hospitality Industry managerial accounting. 7th edition. N.Y: Educational Inst. of the Amer Hotel Publisher.
Tieghi, M., & Gigli, S. (2009). Gli strumenti per le analisi del bilancio d’esercizio. Bologna: Il Mulino.
Weber, M. (1947). The theory of social and economic organization. Translated by A. M. Henderson and Talcot Parsons. Edited with an introduction by Talcot Parsons. London: The Free Press of Glencoe, Collier-Macmillan Limited.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2017 Maria-Gabriella Baldarelli
Copyrights and publishing rights of all the texts on this journal belong to the respective authors without restrictions.
This journal is licensed under a Creative Commons Attribution 3.0 Unported License (full legal code).
See also our Open Access Policy.