Managerial accounting and charity in hospitality enterprises

descriptionPublicationkeyboard_double_arrow_right Article 01 May 2017 Italy English Publisher:Franco AngeliJournal:MANAGEMENT CONTROL (issn: 2239-0391, eissn: 2239-4397,

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Authors: Baldarelli, Maria Gabriella;

doi: 10.3280/maco2017-002004

handle: 11585/620961

Managerial accounting and charity in hospitality enterprises

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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.

Country

Italy

Related Organizations

Alma Mater Studiorum University of Bologna
Italy

Keywords

managerial accounting, charity, hospitality industry, social enterprise

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