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Transparency In Italian Non Profit Organizations

Author

Listed:
  • Patrizia Gazzola

    (Insubria University, Department of Economics)

  • Massimo Ratti

    (Insubria University, Department of Economics)

Abstract

The aim of the paper is to evaluate the accountability and transparency of Italian non profits organizations. The main goal is to understand if a general accountability or transparency problem, or a systematic publicity deficit, exist in the third sector in Italy. Non profit organizations have an ethical obligation to their stakeholder and to the public to conduct their activities with accountability and transparency. Non profit organizations should regularly and openly convey information to the stakeholder about their vision, mission, objectives, activities, accomplishments, decision-making processes and organizational structure. Information from a non profit organization should be easily accessible to the stakeholder and should create external visibility, public understanding and trust in the organization, conditions necessary to find donors. Non profit organizations work with communities and community donors need to know how their money is used. In the first part the analysis of the definition of transparency and accountability is made and the sustainability report like an important instrument of communication is considered. In the second part an empirical research is presented. The Italian law allows taxpayers to devote 5 per thousand of their income tax to non profit organizations, choosing between charities, social promotion associations, recognized associations, entities dedicated to scientific research and health care, universities, municipal social services and other non profit organizations. The present study present a quantitative research and it's based on an empirical analysis of non-profit organizations that receive this donation in Italy in the year 2010 and 2011. In the paper we analyze the transparency and the accountability of the top 100 non profit organizations that have received the contribution of 5 per thousand, checking whether they prepare their Sustainability Report or any other kind of report for communicate the use of funds received. The new research was based on one previous research (Gazzola and Ratti, 2013) but we compared the data of the year 2010 with the date of 2011. Statistical method is applied for the purpose of this study. The analysis on the transparency and accountability in non profit organizations clearly requires further study, yet the results obtained in this study allow us to offer various reflections and encourages us to continue in this research because non profit organizations must increase their transparency.

Suggested Citation

  • Patrizia Gazzola & Massimo Ratti, 2014. "Transparency In Italian Non Profit Organizations," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 125-135, July.
    • Handle: RePEc:ora:journl:v:1:y:2014:i:1:p:125-135
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    References listed on IDEAS

    as
    1. Carroll, Archie B., 1991. "The pyramid of corporate social responsibility: Toward the moral management of organizational stakeholders," Business Horizons, Elsevier, vol. 34(4), pages 39-48.
    2. Gazzola Patrizia & Meo Colombo Carlotta, 2011. "The Role Of The Sustainability Report In Capitalistic Firm," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 243-250, December.
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    Cited by:

    1. Gazzola, Patrizia & Amelio, Stefano & Papagiannis, Fragkoulis & Michaelides, Zenon, 2021. "Sustainability reporting practices and their social impact to NGO funding in Italy," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 79(C).
    2. Andrei-Razvan CRISAN, 2016. "An Assessment Of The Transparency Level In Romanian Public Universities," CrossCultural Management Journal, Fundația Română pentru Inteligența Afacerii, Editorial Department, issue 2, pages 83-91, December.
    3. Patrizia GAZZOLA & Massimo RATTI & Stefano AMELIO, 2017. "CSR and Sustainability Report for Nonprofit Organizations. An Italian Best Practice," Management Dynamics in the Knowledge Economy, College of Management, National University of Political Studies and Public Administration, vol. 5(3), pages 355-376, September.

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    More about this item

    Keywords

    Transparency; Accountability; Non Profit Organization; Sustainability Report;
    All these keywords.

    JEL classification:

    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • L31 - Industrial Organization - - Nonprofit Organizations and Public Enterprise - - - Nonprofit Institutions; NGOs; Social Entrepreneurship

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