Third sector accounting reform and integrated social accounting for Italian social economy organizations

Titolo Rivista MANAGEMENT CONTROL
Autori/Curatori Laura Berardi, Laurie Mook, Michele A. Rea
Anno di pubblicazione 2021 Fascicolo 2021/suppl. 2
Lingua Inglese Numero pagine 24 P. 165-188 Dimensione file 346 KB
DOI 10.3280/MACO2021-002-S1008
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This paper provides a detailed description of the new Italian social accounting rules and guidelines that the Government issued during the last four years. The application of the new law and guidelines requires new skills and knowledge for implementation. The new skills and knowledge are helpful for large organizations and also for medium and small ones that recognize the importance of using these tools (financial reporting, social reporting, social impact assessment) for improving their efficiency and effectiveness. Integrated social accounting may be helpful in this regard, and as such, the authors pose the research question: Is the integrated social accounting model (ISA model) applicable to the new accounting rules and innovations introduced by the law and guidelines for the Italian third sector entities? Are Italian non-profit organizations ready for these accounting innovations? The authors also pay attention to the United Nations Sustainable Development Goals (SDGs 2030) and social impact assessment (SIA). Using the case study method, the authors provide initial evidence from an Italian social economy organization, a food bank, implementing tools of social accounting that consider essential aspects of performance measurement and control and its impact on the economy, society, and the environment.

Keywords:Non-profit, Social economy, Integrated reporting, Social accounting, Sustainable development goals, Food bank.

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Laura Berardi, Laurie Mook, Michele A. Rea, Third sector accounting reform and integrated social accounting for Italian social economy organizations in "MANAGEMENT CONTROL" suppl. 2/2021, pp 165-188, DOI: 10.3280/MACO2021-002-S1008