Accountability as a Managerial Tool in Non-Profit Organizations: Evidence from Italian CSVs |
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Authors: | Ericka Costa Tommaso Ramus Michele Andreaus |
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Institution: | (1) Trento University and Euricse, Via Inama, 5, 38100 Trento, Italy;(2) Bergamo University and Euricse, Via dei Caniana, 2, 24127 Bergamo, Italy |
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Abstract: | The long-term performance of NPOs is based on their ability to link and maximize social value as defined in their mission.
This involves legitimacy obtained from stakeholders influenced by and influencing NPO activities, and their operational capacity
or economic efficiency. Thus, NPOs have to utilize multiple level accountability systems which should be compatible with their
multiple objectives and stakeholders’ claims. The accountability system of an NPO should focus on its operational capacity,
because in order to maximize its efficiency, an NPO has to measure its resource use, cost structure, and financial structure.
Legitimacy obtained from stakeholders is also integral. If an organization is considered a social contract between multiple
stakeholders, it has to consider the social economic effects of its activities and it has the duty to account for them. However,
since the mission of an NPO is to create and distribute social value to a certain specific group, its social value creation
has the most important role and an NPO should measure the social value it has created. This article analyzes the accountability
system of a specific type of Italian NPO called Centri di Servizio per il Volontariato (CSVs)—namely centers which provide
services for voluntary associations. The aim of the research is to verify if the accountability system adopted by CSVs satisfies
their need for multiple level information (operational, legitimacy, and social value) and accomplishes their stakeholder claims,
and to determine its impact on the definition and implementation of their strategy and on their long-term performance. The
research was carried out using the action research model, and the findings are based on the analysis of a sample of 64 CSVs
situated throughout Italy. |
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