Valore e rischio nelle organizzazioni non-profit: i prodromi di una ricerca sullo sviluppo di modelli innovativi di misurazione e valutazione

Titolo Rivista WELFARE E ERGONOMIA
Autori/Curatori Paolo Ricci
Anno di pubblicazione 2023 Fascicolo 2022/2 Suppl. Lingua Italiano
Numero pagine 15 P. 133-147 Dimensione file 399 KB
DOI 10.3280/WE2022-002-S1013
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FrancoAngeli è membro della Publishers International Linking Association, Inc (PILA)associazione indipendente e non profit per facilitare (attraverso i servizi tecnologici implementati da CrossRef.org) l’accesso degli studiosi ai contenuti digitali nelle pubblicazioni professionali e scientifiche

Il presente lavoro mira a individuare i prodromi di una ricerca sul tema della Al-ternative Accounting (AA) per le Organizzazioni Non Profit (ONP) con particolare riguardo al significato che assumono in tali aziende il valore creato e il rischio. Il perseguimento di obiettivi sociali e l’assenza del profitto quale principale driver di gestione rende la misurazione delle loro performance difficile e spesso imprecisa, in alcuni casi fuorviante. Lo studio di modelli alternativi di misurazione e valutazione dei risultati va svolto considerando la soggettività economica e le relazioni di potere che si sviluppano, sia nella gestione sia nella rendicontazione: ciò determina il rischio di dover assecondare interessi non istituzionali, sna-turando le finalità di fondo. La elaborazione di un modello di AA rappresenta il tentativo di superare sia i limiti delle misurazioni tradizionali sia quelli della non-financial disclosure, consentendo la lettura delle diverse dimensioni del valore creato dalle ONP, migliorando il loro livello di accountability verso i vari stakeholder e potendo giungere a una più efficace comprensione dei processi di creazione di valore.;

Keywords:Non-profit; Alternative accounting; Accountability; Valore; Ri-schio.

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Paolo Ricci, Valore e rischio nelle organizzazioni non-profit: i prodromi di una ricerca sullo sviluppo di modelli innovativi di misurazione e valutazione in "WELFARE E ERGONOMIA" 2 Suppl./2022, pp 133-147, DOI: 10.3280/WE2022-002-S1013