Velasco Rosales, Macarena Paz
(2025)
Feminist approach to organizational culture for sustainable work and green reporting, [Dissertation thesis], Alma Mater Studiorum Università di Bologna.
Dottorato di ricerca in
Il futuro della terra, cambiamenti climatici e sfide sociali, 37 Ciclo. DOI 10.48676/unibo/amsdottorato/11831.
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Abstract
The Feminist approach to organizational culture for sustainable work and green reporting advocates for reshaping organizational culture to promote equity, sustainability, and inclusivity in workplaces and businesses. In the fields of Environmental and Social Accounting and feminist accounting, this perspective emphasizes transparency, social responsibility, and a holistic view of businesses, supporting initiatives such as sustainable reporting for local enterprises, encouraging accountability, community-oriented growth and addressing unequal practices in the workplace. Starting from a bibliometric analysis of feminist research in management and accounting, this thesis draws from three feminist accounting topics to bridge the gap between theory and practice. The first topic features an exploration of Social Environmental Accounting topics in LATAM undergraduate education to emphasize the potential of holistic business views that promote critical thinking and sustainable practices. The second topic deepens into female participation in organizations and their career advancements, a central topic of feminist accounting. By measuring gender differences in a performance review process, we aim to understand the factors that provoke performance gender differences for employees. The last one is a case study that follows the path of the Spiaggia Sostenibile project, aimed at designing the first sustainable reporting for beach establishments in Rimini, highlighting how small-scale local efforts can contribute to broader sustainability goals. Integrating critical theory, empirical research, and practical applications allows the accounting field not only to measure but also to become a tool to transform realities for the benefit of equity and sustainability.
Abstract
The Feminist approach to organizational culture for sustainable work and green reporting advocates for reshaping organizational culture to promote equity, sustainability, and inclusivity in workplaces and businesses. In the fields of Environmental and Social Accounting and feminist accounting, this perspective emphasizes transparency, social responsibility, and a holistic view of businesses, supporting initiatives such as sustainable reporting for local enterprises, encouraging accountability, community-oriented growth and addressing unequal practices in the workplace. Starting from a bibliometric analysis of feminist research in management and accounting, this thesis draws from three feminist accounting topics to bridge the gap between theory and practice. The first topic features an exploration of Social Environmental Accounting topics in LATAM undergraduate education to emphasize the potential of holistic business views that promote critical thinking and sustainable practices. The second topic deepens into female participation in organizations and their career advancements, a central topic of feminist accounting. By measuring gender differences in a performance review process, we aim to understand the factors that provoke performance gender differences for employees. The last one is a case study that follows the path of the Spiaggia Sostenibile project, aimed at designing the first sustainable reporting for beach establishments in Rimini, highlighting how small-scale local efforts can contribute to broader sustainability goals. Integrating critical theory, empirical research, and practical applications allows the accounting field not only to measure but also to become a tool to transform realities for the benefit of equity and sustainability.
Tipologia del documento
Tesi di dottorato
Autore
Velasco Rosales, Macarena Paz
Supervisore
Co-supervisore
Dottorato di ricerca
Ciclo
37
Coordinatore
Settore disciplinare
Settore concorsuale
Parole chiave
Feminist Accounting, Sustainable Reporting, bibliometric analysis, Social and Environmental Accounting
DOI
10.48676/unibo/amsdottorato/11831
Data di discussione
26 Giugno 2025
URI
Altri metadati
Tipologia del documento
Tesi di dottorato
Autore
Velasco Rosales, Macarena Paz
Supervisore
Co-supervisore
Dottorato di ricerca
Ciclo
37
Coordinatore
Settore disciplinare
Settore concorsuale
Parole chiave
Feminist Accounting, Sustainable Reporting, bibliometric analysis, Social and Environmental Accounting
DOI
10.48676/unibo/amsdottorato/11831
Data di discussione
26 Giugno 2025
URI
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