Ricerc@Sapienza

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.

This paper investigates the theoretical relationships among Integrated Reporting (IR) and the theory of the firm. The review of the integrated reporting literature is focused on the Business Administration perspective. The paper aims to understand what is the possible innovations which can be grasped about the theory of the firm underpinning IR.