Accountability, Ethics and Sustainability of Organizations New Theor

This book explains how the traditional paradigm of private and public organizations is changing as a result of the multiple factors that are affecting the way in which goods and services are produced, and for whom they are produced. In view of these disru

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Sandro Brunelli Emiliano Di Carlo  Editors

Accountability, Ethics and Sustainability of Organizations New Theories, Strategies and Tools for Survival and Growth

Accounting, Finance, Sustainability, Governance & Fraud: Theory and Application

Series Editor Kıymet Tunca Çalıyurt, Iktisadi ve Idari Bilimler Fakultes, Trakya University Balkan Yerleskesi, Edirne, Turkey

This series acts as a forum for book publications on current research arising from debates about key topics that have emerged from global economic crises during the past several years. The importance of governance and the will to deal with corruption, fraud, and bad practice, are themes featured in volumes published in the series. These topics are not only of concern to businesses and their investors, but also to governments and supranational organizations, such as the United Nations and the European Union. Accounting, Finance, Sustainability, Governance & Fraud: Theory and Application takes on a distinctive perspective to explore crucial issues that currently have little or no coverage. Thus the series integrates both theoretical developments and practical experiences to feature themes that are topical, or are deemed to become topical within a short time. The series welcomes interdisciplinary research covering the topics of accounting, auditing, governance, and fraud. More information about this series at http://www.springer.com/series/13615

Sandro Brunelli • Emiliano Di Carlo Editors

Accountability, Ethics and Sustainability of Organizations New Theories, Strategies and Tools for Survival and Growth

Editors Sandro Brunelli Department of Management and Law University of Rome Tor Vergata Rome, Italy

Emiliano Di Carlo Department of Management and Law University of Rome Tor Vergata Rome, Italy

ISSN 2509-7873 ISSN 2509-7881 (electronic) Accounting, Finance, Sustainability, Governance & Fraud: Theory and Application ISBN 978-3-030-31192-6 ISBN 978-3-030-31193-3 (eBook) https://doi.org/10.1007/978-3-030-31193-3 © Springer Nature Switzerland AG 2020 This work is subject to copyright. All rights are reserved by the Publisher, whether the whole or part of the material is concerned, specifically the rights of translation, reprinting, reuse of illustrations, recitation, broadcasting, reproduction on microfilms or in any other physical way, and transmission or information storage and retrieval, electronic adaptation, computer software, or by similar or dissimilar methodology now known or hereafter developed. The use of general descriptive names, registered names, trademarks, service marks, etc. in this publication does not imply, even in the absence of a specific statement, that such names are exempt from the relevant protective laws and regulations and therefore free for general use. The publisher, the authors, and the editors are safe to assume that the advice and information in this book are believed to be true and accurate at the date of publication. Neither the publisher nor the authors or the editors give a warranty, expressed or implied, with respec