Il glossario di valutazione d’azienda SIDREA-ANDAF

Glossario andaf

L’ESIGENZA DI UN LINGUAGGIO IN TEMA DI VALUTAZIONE D’AZIENDA E DI SINGOLI ASSET, IN CUI POSSANO RICONOSCERSI ESPERTI DELL’AMBITO ACCADEMICO E DI QUELLO PROFESSIONALE, HA ORIGINATO UNA COLLABORAZIONE TRA SIDREA E ANDAF. IL RISULTATO È IL “SISTEMA DI DEFINIZIONI” DEL “GLOSSARIO ITALIANO DI VALUTAZIONE D’AZIENDA SIDREA-ANDAF”, CHE È DA INTENDERSI NON COME UN PUNTO DI ARRIVO MA COME UNA BASE DI PARTENZA PER UN MIGLIORAMENTO CONTINUO DELLA QUALITÀ DELLE VALUTAZIONI D’AZIENDA IN ITALIA.

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Aziende, amministrazione razionale e impatto sociale

Sin dalle prime opere dei maggiori esponenti della scienza economica, si è sempre profilata una centralità della persona nel ciclo economico. Lo scopo di ogni attività umana si coniuga nell’esaudire quegli impulsi personali che stimolano ogni soggetto al raggiungimento di obiettivi prefissati, e si configurano sotto forma di bisogni e necessità. La soddisfazione di questi bisogni è il centro dell’operato proprio e degli altri soggetti che compongono l’ambiente sociale di riferimento della persona. Le aziende, secondo una prima definizione in quest’ottica, coniata da Zappa, altro non sono che una “coordinazione economica in atto, istituita e retta per il soddisfacimento di bisogni umani” (Zappa, 1950), o meglio “un istituto economico destinato a perdurare che, per il soddisfacimento di umani bisogni, ordina e svolge, in continua coordinazione, la produzione o il procacciamento e il consumo della ricchezza” (Zappa, 1957). Analogamente, Ferrero ricordava che “l’azienda è lo strumento dell’umano operare nell’attività economica” (Ferrero, 1968). Secondo queste accezioni si conferisce così all’azienda una natura strumentale e secondaria rispetto alla volontà e ai bisogni della persona, che perdura congiuntamente alla persona e oltre la sua esistenza. Le aziende assumono quindi una dimensione “nello spazio” e “nel tempo” (Puddu, 2010). La dimensione spaziale si concretizza nella necessità di monitorare le proprie performance sotto l’aspetto finanziario (generazione o consumo di risorse finanziarie), economico (creazione o consumo di fattori produttivi) e patrimoniale (generazione o consumo di ricchezza), nonché sotto l’aspetto “sociale” (generazione di impatto, positivo o negativo, sulla società, l’ambiente, i lavoratori, le comunità in cui opera, secondo criteri “non finanziari” e di sostenibilità). […]

Key-Words: Rendicontazione sociale

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Foundations’ governance for strategic philanthropy: the second national survey

Should non-profit organizations’ leaders rely on enhanced governance mechanisms to optimize the social outcomes of the philanthropic strategies their organizations implement? The recent literature on the non-profit sector has investigated the composition, role, responsibilities, and characteristics of non-profits’ boards. However, there is a lack of research on the causal link between governance practices and effective philanthropic strategy. This gap should be filled because non-profit organizations are increasingly pivotal elements of the “private welfare state” that exists in Europe and the OCSE. While other kinds of organizations that are involved in philanthropy and public welfare face competition (i.e., corporations), budget constraints (i.e., governments), or fundraising imperatives (i.e., NGOs) that limit their ability to address public welfare, private endowed foundations feel less such pressure, so they can tackle social issues that other organizations or individual donors may not. The purpose of this paper is to present the second survey, which will enlarge an existing pilot study on 112 large Italian foundations, the exploratory results of which show strong correlations between sophisticated governance and more challenging philanthropic strategies. Using a second on-line survey and ex-post structured interviews, the research team is currently collecting data from a representative sample of board members of Italian foundations with the goal of investigating the relevance of factors like board capital, board processes, philanthropic culture, and board leadership in optimizing foundations’ grant-making processes and social welfare creation strategies. The results of the study should reveal whether and when well governed private foundations can spend money more effectively and efficiently than individual donors and poorly governed foundations can.

Key-Words: non-profit organization, Foundations, Governance, Grant-making, Strategic Philanthropy

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Territory entities process to implement social and environmental accounting  and reporting: some drivers and actions in theory and praxis

This paper want  to respond to the research question: “What are the drivers that are capable of territory process implementation of social and environmental accounting and reporting, both in theory and in praxis?” The research design will involve a literature review of the new challenges that entities will face in the future and the emerging needs of a new paradigm that derives from enterprise culture innovation. Research methodology will involve research case and qualitative approach (SEAR).

Key-Words: Rendicontazione sociale

Tab. 2 – Mechanisms-Structures

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NPO’s governance and accountability practices. A comparative analysis between Italy and France

If we consider an international perspective, Italian and French non-profit sectors present some comparable characteristics, even though with many differences. In this exploratory study we aim to analyse the relationships between some characteristics of governance and accountability and the capacity of the non-profit organizations (NPOs) to collect private and public financial resources. We use regression models on two separate random samples of 50 NPOs for each country. Data sources are different for the two contexts analysed. Evidences show that the differences in the practices of governance and accountability in Italy and France can impact on the relevance and significance of the studied characteristics, such as CEO duality, CEO gender, board meetings, board committees, type of accountability and the use of social networks. Other variables are significant in both the countries (board size and basis of financial accounting). In a period of great changes in Italian and French non-profit sectors, the actors of third sector could have indications about the influence of some governance and accountability practices on the performances of organizations that operate for a social purpose.

Key-Words: non-profit organization

Table Italian and French Samples

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How to create public value through integrated cultural systems ?

This paper focuses on the topic of Public Value in the realm of Community Governance with the aim to fill the gap in the literature of Public Management and Governance and to provide practitioners with good tools for measuring Public Value. It is argued, infact, that there is a major opportunity for governments to achieve effective and efficient results in improving their communities by allowing citizens to use performance measurement (Bovaird 2003, Holzer and Yang, 2004; Borgonovi 2008; Bianchi, Wiliams, 2013) to generate actions towards better public services (Bianchi, 2009, 2012, 2014; Bianchi, Rivenbark, 2014). In other words, the model of Community Governance, observes  the linkages between citizens, governments and measuring performance as configured in a triangle (Foley, Martin, 2000). The literature will also cover the issue of the territorial dimension named the Metropolitan Area (Bryson, 2011) that, by its natural and original configuration as a public policy, is “per se” conceived as a form of public value that is generated or destroyed (Esposito, Ricci, 2015). Within the territorial configuration of Metropolitan Areas, policies towards the creation of integrated cultural systems, such as culture systems in this circumstance, will be also explored in order to understand how can create public value through integrated cultural systems and  if Performance Measurement represents a tool that is useful to visualize tangible and intangible Public Values or if it is, rather, a “myth” as argued by some authoritative scholars (Mondell, 2004).

Key-Words: Amministrazioni Pubbliche,  public value, community governance, integrated cultural system, performance measurement

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Performance measurement in social cooperative enterprises

The number of Non-for profit (NPOs) organizations is significantly increased in recent years (International Co-operative Alliance1, 2016). The increase concerns the number of paid workers (about 681 thousand), the volunteers (about 4,7 millions) and the services provided (health services, education, commercial services and social development etc.) (Carini, Borzaga, 2015). A great variety of organisations, classified under the non-profit sector, exists in Italy: political parties, trade unions, churches, foundations, hospitals managed by religious orders, community care, museums, volunteer groups, professional centres and social cooperatives. Because of the complexity and the diversity of non-profit organizations, we focus our attention on evaluating the performance of social cooperative enterprises with regard to their specific purposes. Nowadays, there are about 301,191 non-profit organisations (NPOs), contributing in the amount of 3.3% to Italian GDP, of which79,487 are active co-operative businesses (International Co-operative Alliance, 2016) and about 11,264 are social cooperatives (ISTAT, 2011). The law 381/1991 adopted by Italian Parliament distinguishes between two types of social cooperatives: those providing social, health and educational services (identifiable in typology A), and those providing work integration for disadvantage people and supplying other services, such as agricultural and commerce services, as well as general services (identifiable in typology B). The mission of these enterprises is to create social value, by stimulating social change or meeting social needs, in order to promote cultural wealth and socio-economic development. The necessary but not sufficient condition to achieve the social mission is that social cooperatives undertake activities that are economically sustainable in the long-term. […]

Key-Words: Aziende non profit

Table 3_Pearson correlation

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Preparing financial statement: the restricted accountability of Non-profit organizations

Previous research has analyzed the differences between Non-profit and For-profit organizations, for example divergences in vision, function, organizational structure and motivation. The present work is a conceptual paper where we have developed a deep analysis of the Non-profit literature, integrating the Italian literature to the international one within the institutional and organizational theory framework. Therefore, we have studied the reason why many Non-profit organizations use to prepare the financial statement used by For-profit organizations, in particular the economic and financial statement. We argue that because of normative isomorphism, legitimacy, in particular strategic legitimacy and because of the fundamental importance, for this type of organization, of internal and external control, a large number of Non-profit organizations tend to prepare the financial statement similar to the For-profit ones, also if it often does not fit well with their activities and can been even disadvantageous.

Key-Words: non-profit organization, financial statement, organizational and institutional theory, isomorphism, legitimacy

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Il contributo del Bilancio Sociale alla valutazione della performance delle aziende museali

La crescente attenzione verso il museo inteso come azienda ha portato negli ultimi anni ad approfondire lo studio delle logiche alla base della misurazione, valutazione e comunicazione della performance museale (Magliacani, 2008). In tali realtà aziendali è chiaro come la compenetrazione tra azienda, comunità e società è particolarmente evidente tanto da rendere imprescindibile un sistema di rilevazione/comunicazione orientato a fornire le più adeguate e tempestive conoscenze sulla performance a chi gestisce l’azienda oltre che attivare quei flussi informativi verso l’esterno idonei a garantire, tra l’altro, la necessaria trasparenza con riferimento non solo ai flussi economico-finanziari ma anche agli outcome prodotti dall’azienda museale. Sulla scorta di tali considerazioni appare evidente come la rendicontazione di tipo sociale, che trova la sua più diffusa espressione nel cosiddetto bilancio sociale, possa essere considerata per i suoi risvolti pratici un importante tema di studio in ambito museale (Carli e Magliacani, 2007; Manetti e Sibilio, 2014; Sanesi, 2014). Il presente contributo intende in particolar modo indagare su come il concetto di performance possa configurarsi in ambito museale e come esso possa trovare adeguata rappresentazione utilizzando gli strumenti di rendicontazione sociale. Privilegiare il bilancio sociale come unità di analisi deriva dal fatto che tale tipo di rendicontazione nelle aziende operanti in ambito pubblico o di imprenditoria sociale può essere identificata quasi come il documento di riferimento per la comunicazione istituzionale (Magliacani e Monfardini, 2010). Nello svolgere tale analisi, utilizzeremo come riferimento teorico il paradigma mission-governance-accountability (Matacena, 2007). […]

Key-Words: Rendicontazione sociale

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Il controllo di gestione nelle imprese sociali tra attendibilità informativa e Knowledge Accounting: un’analisi empirica

Obiettivi di ricerca: Nel presente lavoro l’autore intende indagare, all’interno di una azienda cooperativa sociale, le implicazioni relative agli effetti che si possono produrre sul sistema decisionale in ragione di distorsioni informative derivanti dalle modalità di aggregazione e di allocazione dei costi. Metodologia: L’attendibilità delle informazioni all’interno del sistema di cost accounting e le ripercussioni delle asimmetrie informative sul sistema decisionale è stato indagato ricorrendo ad un approccio di tipo deduttivo-induttivo, avvalendosi di una metodologia qualitativa e scegliendo il metodo del case study. Risultati: Dall’indagine emerge quanto la mancanza di conoscenze o consapevolezza in materia di cost accounting e le problematiche connesse all’interpretazione dei dati si ripercuotono e manifestano sul sistema decisionale da parte dei manager nelle aziene cooperative sociali. Apporto scientifico: analisi della relazione tra l’efficacia del controllo di gestione e l’utilizzo delle informazioni derivanti da parte degli users nel settore no profit e in particolare nell’azienda cooperativa sociale.

Key-Words: Aziende non profit, accounting, cost accounting, management control, decision making,