Accounting and charity: How to read the “pink” in accounting in the first half of the twentieth century through a real life case

Abstract

In this article, we seek to answer the following research question: how can the ‘pink’ in accounting be read within the Aiuto Materno e Infantile di Rimini (Mother and Child Help) Institute during the period 1914 to 1950? The research design is structured on deductive and inductive levels and includes analysis of the literature about gender accounting and studies of the San Giuseppe per l’Aiuto Materno e Infantile di Rimini (currently named Fondazione S. Giuseppe) Institute. This organization was set up at the beginning of the twentieth century by a woman, Sister Soleri, and a doctor, Professor Del Piano, to protect mothers and children.