Accountability is crucial to Not-for-Profit-Organizations (NPOs) and Public Sector Entities. In this perspective, the Italian accountancy profession, represented, until 2007, by Consiglio Nazionale dei Dottori Commercialisti (CNDC) and Consiglio Nazionale dei Ragionieri (CNR), and since then by Consiglio Nazionale dei Dottori Commercialisti e degli Esperti Contabili, has played a significant role. This paper specifically aims at illustrating the main accounting practices recognized by the Italian accounting profession with reference to the mentioned entities, not finalized to profit. It illustrates both the current activities undertaken by the accountancy profession and the expected future developments. Some final considerations are dedicated to the role that financial and social reporting can play in the development of non-profit oriented entities.
Financial Reporting and Sustainable Management
POZZOLI, Matteo
2010-01-01
Abstract
Accountability is crucial to Not-for-Profit-Organizations (NPOs) and Public Sector Entities. In this perspective, the Italian accountancy profession, represented, until 2007, by Consiglio Nazionale dei Dottori Commercialisti (CNDC) and Consiglio Nazionale dei Ragionieri (CNR), and since then by Consiglio Nazionale dei Dottori Commercialisti e degli Esperti Contabili, has played a significant role. This paper specifically aims at illustrating the main accounting practices recognized by the Italian accounting profession with reference to the mentioned entities, not finalized to profit. It illustrates both the current activities undertaken by the accountancy profession and the expected future developments. Some final considerations are dedicated to the role that financial and social reporting can play in the development of non-profit oriented entities.I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
