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

none2noThe first vertion of this paper had been presented at the The seventh Accounting History International Conference “Innovation in accounting thought and practice: Lessons from the past” Seville, Spain 25-27 September, 2013. The paper takes part of the Special Issue: Accounting and CharityIn 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.openBaldarelli, Maria G; Del Baldo, MaraBaldarelli, Maria G; Del Baldo, Mar