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La lettura dei bilanci delle Organizzazioni di Volontariato toscane nel biennio 2004-2005

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Book Series: Strumenti per la didattica e la ricerca ISBN: 9788884536396 Year: DOI: 10.26530/OAPEN_344910 Language: Italian
Publisher: Firenze University Press
Subject: Social and Public Welfare
Added to DOAB on : 2011-11-04 00:00:00
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Abstract

This study, emerging from workshop activity carried out as part of the course on ECONOMY AND ADMINISTRATION OF CO-OPERATION AND NON-PROFIT, represents an examination of the economic-financial dimension of the work of the Tuscan voluntary organisations. It is inserted within an articulated research process devoted to an analysis of the accountability of these third sector agents, in the awareness that voluntary work has always been an important factor in civil progress. More specifically, the economic and financial information made available to the provinces as a result of the obligation on the voluntary organisations to deposit the annual financial statement has been fully exploited. This compliance has thus been transformed from a mere bureaucratic procedure into an opportunity for a collective cognitive enrichment through collection at regional level, reclassification and the aggregate analysis of the economic and financial data relating to the management reports (profit and loss accounts) of the voluntary organisations for 2004-2005. This has made it possible to underscore the nature and provenance of the economic and financial resources that accrue annually to such bodies, as well as the principal productive factors "consumed" in the performance of their activities.

Il bilancio sociale degli enti non profit: esperienze toscane

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ISBN: 8884532876 8884532884 Year: DOI: 10.26530/OAPEN_356374 Language: Italian
Publisher: Firenze University Press
Subject: Business and Management --- Economics
Added to DOAB on : 2011-11-04 00:00:00
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Abstract

Social accounting is a way of measuring and assessing the economic and social results achieved by a non-profit body. It is in the light of this observation that the project "SOCIAL ACCOUNTING OF THE NON-PROFIT BODIES" has been launched, involving the Tuscan Regional Authority, the Provincial Authorities of Florence and Pistoia, Cesvot, Le Reti di Kilim association and the Department of Business Science of the University of Florence. An important phase of theoretical research resulted in the publication PISR no. 2, "Observations on the issue of social accounting" in May 2002. Following this, the research approach finalised at the identification of a model of reference for the social accounting process of third sector organisations highlighted the need to concretise what had been elaborated. In other words, to apply the previous theoretical conclusions to certain "pilot" bodies and to report on the experience. More specifically, this work reports several processes of social accounting in which the authors have taken part. For each of these a grid of summary and comments has been prepared, with the purpose of facilitating a comparative reading.

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2007 (1)

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