La teoria della governmentality nella dimensione del social and environmental accounting research

The article is aimed at scholars of social and environmentalaccounting research by presenting the state of the art and the use of the theory called "governmentality" in the context of social and environmental accounting research. The methodological choice for the analysis is based on Contrafatto's study (2011) using six areas for the analysis of the literature: topic of research, regimes of practices, problematization, research question, methodology and applied methods, conclusions. The conclusions and reflections that emerged consider the interdisciplinary nature of the theoretical concepts applied for understanding the phenomena and the holistic aspects applicable to the analysis of phenomena within the governing process. The contribution is divided into three main sections. The first introduces the framework of governmentality and historical notes for the presentation of the theory. In the second section, the contributions to the literature and the methods applied for their analysis are classified. The third section discusses the role of the governmentality perspective for the understanding and analysis of phenomena in corporate economic contexts. The paper ends with the conclusions and final reflections.