Autori
Cerbioni, Fabrizio
Boesso, Giacomo
Menini, Andrea

Titolo
Does the Adoption of Planning and Control Tools Influence Performance? Opinions of Grantors and Grantees About Non-profit Projects
Periodico
Financial reporting
Anno: 2022 - Fascicolo: 2 - Pagina iniziale: 35 - Pagina finale: 55

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.



SICI: 2036-671X(2022)2<35:DTAOPA>2.0.ZU;2-5
Testo completo: http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=72050&Tipo=Articolo PDF

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