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Does the Adoption of Planning and Control Tools Influence Performance? Opinions of Grantors and Grantees About Non-profit Projects

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  • Giacomo Boesso
  • Fabrizio Cerbioni
  • Andrea Menini

Abstract

This study analyzes whether a positive association exists between foundations? adoption of accounting control tools and the perceived economic and social perfor- mance. Data are collected through a survey addressed to both decision-makers of Italian banking foundations (IBFs) and grantees that received project-related dona- tions from the same IBFs. Results show a positive association between the adoption of selected planning and control tools (i.e., definition of project budget, in-progress monitoring, and utilization of operating performance indicators) and performance. Meanwhile, a second set of more complex tools (i.e., ex-post valuation of activities, direct operative support offered from foundations to their grantees, and social key performance indicators) records a mixed association with social performance and a negative association with economic performance.

Suggested Citation

  • Giacomo Boesso & Fabrizio Cerbioni & Andrea Menini, 2022. "Does the Adoption of Planning and Control Tools Influence Performance? Opinions of Grantors and Grantees About Non-profit Projects," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2022(2), pages 35-55.
    • Handle: RePEc:fan:frfrfr:v:html10.3280/fr2022-002002
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    References listed on IDEAS

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    More about this item

    JEL classification:

    • L31 - Industrial Organization - - Nonprofit Organizations and Public Enterprise - - - Nonprofit Institutions; NGOs; Social Entrepreneurship
    • L38 - Industrial Organization - - Nonprofit Organizations and Public Enterprise - - - Public Policy

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