The aim of the study is a comparative analysis of key internal and external institutional factors in Bulgaria and Italy in which to delineate those who restrain and those who promote the adoption and development of social and environmental accounting. We believe that the explanation of this issue can only be achieved on the basis of examination of an emerging market such as Bulgaria, but must be seen the differences between the effects of institutional factors in terms of existing and nonexistent phenomenon to reach to objective conclusions. This paper is organized in four sections. The introduction presents the objectives and methodology of the survey. The second section presents the institutional factors shaping or constraining the emergence of the social and environmental accounting agenda in Bulgaria, the third – in Italy, and in fourth is summarized the comparative analysis and are raised questions for discussion.

Social and environmental accounting and reporting institutional factors: comparative analysis Bulgaria/Italy

BALDARELLI, MARIA-GABRIELLA;
2011

Abstract

The aim of the study is a comparative analysis of key internal and external institutional factors in Bulgaria and Italy in which to delineate those who restrain and those who promote the adoption and development of social and environmental accounting. We believe that the explanation of this issue can only be achieved on the basis of examination of an emerging market such as Bulgaria, but must be seen the differences between the effects of institutional factors in terms of existing and nonexistent phenomenon to reach to objective conclusions. This paper is organized in four sections. The introduction presents the objectives and methodology of the survey. The second section presents the institutional factors shaping or constraining the emergence of the social and environmental accounting agenda in Bulgaria, the third – in Italy, and in fourth is summarized the comparative analysis and are raised questions for discussion.
2011
Social and Environmental Accounting.Research advances and new perspectives
63
137
M.G. Baldarelli; N. Nesheva–Kiosseva
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/11585/116957
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