This book discusses the role of diversity and equity in accounting, management control, governance, and auditing. These issues are increasingly relevant in both national and international debates. The volume analyzes recent literature and examines the role of diversity and equity as fundamental elements of corporate culture, determinants of the corporate growth model, and social justice. After framing the topic theoretically, the book conducts field analyses, collecting both secondary and primary data through qualitative and quantitative research methods, such as interviews, surveys, business case analyses, and documentary analyses of corporate practices on diversity and equity. The book provides an in-depth understanding and offers practical insights into the best (and worst) practices in diversity and equity within these fields. It will appeal to researchers in the social accounting domain and professionals seeking to integrate diversity and equity into business practices. The results presented are also relevant to policymakers who need to understand how to incentivize or regulate practices concerning diversity within corporate contexts.

Presents the research on diversity and inclusion in accounting by the study group EIREA Includes case studies from Italian companies Discusses organizational challenges for corpoartions in implementing measures

Autorentext

Marisa Agostini is an Associate Professor of Accounting at the Venice School of Management, Ca' Foscari University of Venice (Italy).

Valentina Beretta is a Senior Researcher in Sustainability Reporting, Governance and Ethics, and Business Administration, Department of Economics and Management at the University of Pavia (Italy).

Chiara Demartini is a Full Professor in Financial and Management Accounting at the Department of Economics and Management of the University of Pavia (Italy).

Alessandro Ghio is an Associate Professor of Management Control at ESCP Business School (France).

Sara Trucco is a Full Professor of Business Administration, Department of International Humanities and Social Sciences at Università degli Studi Internazionali di Roma (Italy).

Inhalt

Diversity, equity and inclusion: a bibliometric literature review.- Diversity as determinant of firm performance: a literature review.- The Reporting of Diversity, Equity, and Inclusion by nonprofit organizations. First evidence from the literature.- Diversity, equity and inclusion practices in family firms: a review of the literature.- Diversity and equity disclosure in corporate reporting Diversity, Equity and Inclusion in Environmental Social and Governance disclosure: an empirical analysis of governance determinants.- Are The European Sustainability Reporting Standards effective to fight modern slavery risk?.- Social equity reporting and practices in local governments. Findings from a pilot case study.- Assessing Italian B-Corps commitment on Diversity and Inclusion and its linkage with financial performance.- Diversity in accounting: implications for environmental sustainability.- Queer dimensions and other diversities. Valorization and positive language within organizations.- Female leadership.- How cultural and personnel controls influence inclusive workplace climate for people with disabilities? Insights from the Italian context.- Exploring gender disparities in the era of AI.- Do women behave more ethically than men? Evidence from the impact of female CEO on the level of earnings management.- Equity and inclusion: a historical perspective in the Fiat group.- Drivers, barriers and enablers of gender equality certification system. Insights from a case study.- The integration of diversity, inclusion and equity in management control systems: The Multiutility experience.- Action and perception of gender equality in the higher education institutions: the case study of the University of Trieste.- The Determinants of Gender Equality in the Academic World: An Empirical Analysis in International Universities.- Gender equality as public value: an empirical analysis of gender equality plans in Italian higher education institutions.- Disability disclosure in the sustainability reports of RUS member universities: an exploratory study in Italy.- Diversity in sustainability accounting education: the role of formative assessment to promote inclusion.- Concluding remarks.