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Managerial accounting and charity in hospitality enterprises

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  • Maria Gabriella Baldarelli

Abstract

This paper has the objective of analysing the managerial accounting tools in the case of "Lentil as Anything" (LAA), that is an innovative charity in the hospitality industry. It is based on a new typology of catering, in which people can eat and will then pay as they "feel". The combination of accounting and charity creates a new model of social enterprise and suggests certain analyses regarding the most important tools to use in management control in this area of the tourism sector.

Suggested Citation

  • Maria Gabriella Baldarelli, 2017. "Managerial accounting and charity in hospitality enterprises," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2017(2), pages 53-69.
    • Handle: RePEc:fan:macoma:v:html10.3280/maco2017-002004
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    References listed on IDEAS

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    1. Sainaghi, Ruggero & Phillips, Paul & Zavarrone, Emma, 2017. "Performance measurement in tourism firms: A content analytical meta-approach," Tourism Management, Elsevier, vol. 59(C), pages 36-56.
    2. Luciano Marchi, 2015. "Editoriale. Nuove prospettive di ricerca sulle tematiche di Management Control," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2015(3), pages 5-8.
    3. Valeria Cataldo, 2015. "Il controllo relazionale nelle destinazioni Turistiche: alcune evidenze empiriche," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2015(3), pages 23-48.
    4. Maria-Gabriella Baldarelli & Mara Baldo & Caterina Ferrone, 2015. "The Relationships Between CSR, Good Governance and Accountability in the Economy of Communion (EoC) Enterprises," CSR, Sustainability, Ethics & Governance, in: Samuel O. Idowu & Claus Strue Frederiksen & Asli Yüksel Mermod & Morten Ebe Juul Nielsen (ed.), Corporate Social Responsibility and Governance, edition 127, chapter 0, pages 3-38, Springer.
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    Cited by:

    1. Luca Del Bene & Antonello De Vito & Carlo Milli & Fabio Guarracino, 2018. "L?introduzione di un sistema di prezzi di trasferimento. Il caso dell?Azienda Ospedaliero-Universitaria Pisana," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2018(2), pages 35-60.
    2. Giacomo Boesso & Fabrizio Cerbioni & Livia Mian, 2019. "La filantropia nelle fondazioni: determinismo manageriale vs solidarismo civico," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2019(1 suppl.), pages 121-144.

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