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Articles (2011), Voluntas, 22 (3), pp. 470-493

Accountability as a managerial tool in non-profit organizations: Evidence from Italian CSVs

COSTA Ericka, RAMUS Tommaso , ANDREAUS Michele

The long-term performance of NPOs is based on their ability to link and maximize social value as defined in their mission. This involves legitimacy obtained from stakeholders influenced by and influencing NPO activities, and their operational capacity or economic efficiency. Thus, NPOs have to utilize multiple level accountability systems which should be compatible with their multiple objectives and stakeholders' claims. The accountability system of an NPO should focus on its operational capacity, because in order to maximize its efficiency, an NPO has to measure its resource use, cost structure, and financial structure. Legitimacy obtained from stakeholders is also integral. Lien vers l'article

RAMUS, T., COSTA, E. and ANDREAUS, M. (2011). Accountability as a managerial tool in non-profit organizations: Evidence from Italian CSVs. Voluntas, 22(3), pp. 470-493.