Toward the Theory of Enterprise: Dialogue Between Business and Economics Women Scholars

Studies on gender accounting are quite recent. Drawing upon criticism of dominant economic theories as developed within Feminist Economics, this paper aims to provide an original contribution to studies on gender accounting by establishing whether the (male) assumptions of the theory of the enterprise can be submitted to critical revision. As a foray into a field of research that we intend to further explore in the future, this paper focuses on the work of Italian women scholars Isa Marchini and Rosella Ferraris Franceschi. More specifically, it ponders the contribution they gave to the discipline in order to identify innovative insights that could enable original and enriching criticism to mainstream theories.