GOVERNANCE, OWNERSHIP STRUCTURE AND REPORTING FEATURES: THE CASE STUDY OF AN ITALIAN SOCIAL COOPERATIVE NETWORK
Journal Title: Asian Economic and Financial Review - Year 2014, Vol 4, Issue 12
Abstract
The diffusion and the consolidation of the experiences and the realities of the third sector were determined during the ?80s and ?90s, in concomitance with the reflection and the reorganization of the social politics, oriented to individualize and to put new modalities of intervention to answer to the multiplication and the plurality of the demands and the social questions.In this context it always assumes great weight and scientific importance the analysis and the study of the phenomenon of the cooperation, especially, the no profit ones.First of all, we presented the main characteristics and the historical evolution of the social cooperatives in the context of investigation, the Italian law and economic system, focusing on the aggregation of this particular kind of enterprises. Secondly, we also investigated the aggregation consortium about the relationships between: - the governance; - the building of business relationships with other partners such as other socials enterprises, third sector organizations, public administrations, profit companies; - the implementation of a global informative system (social and economic). Our research is supported by a business case study. In this analysis, developed on the Solco Imola Consortium, we showed that in this organization, the multistakeholder approach has a significant impact on the financial reporting system. In fact, we analyzed the instruments and the content of the external information of Solco Imola Consortium, observing an hardest presence of non financial information in its external reporting, and an extension of the financial reporting both in the time-side and in the space-side. This organization showed a particular integration between the consolidated financial statement and the social balance that we defined aggregate balance.
Authors and Affiliations
Francesco Agliata| Assistant Professor in Business Administration, Second University of Naples, Corso Gran Priorato di Malta, Capua (CE), Italy, Caterina Ferrone| Research Fellowship in Business Administration, University of Naples “Federico II” Via Cintia - Monte Sant’Angelo, Naples, Italy, Danilo Tuccillo| Assistant Professor in Business Administration, Second University of Naples, Corso Gran Priorato di Malta, Capua (CE), Italy
Keywords
Related Articles
- EP ID EP2135
- DOI -
- Views 452
- Downloads 28
Economic Growth and Income Inequality: Empirical Evidence from North African Countries
This paper examines the empirical relationship between economic growth and income inequality for 3 countries of North Africa (Tunisia, Morocco and Egypt) over the period 1970-2004. The results of this paper indicate that...
MONEY DEMAND SENSITIVITY TO INTEREST RATES: THE CASE OF JAPAN’S ZERO-INTEREST RATE POLICY
The goal of this paper is to provide new evidence on how the zero-interest rate policy implemented by the Bank of Japan has affected the sensitivity of money demand with respect to the opportunity cost of holding money....
INFLATION AND UNEMPLOYMENT NEXUS IN NIGERIA: ANOTHER TEST OF THE PHILLIP’S CURVE
This research work examines the inflation and unemployment nexus in Nigeria by testing if the original Phillips curve proposition holds for Nigeria. The study adopted a distributed lag model with data covering the period...
GAUGING MALAYSIAN CONSUMERS PERSPECTIVES ABOUT CORPORATE SOCIAL RESPONSIBILITY
This research was carried out on the premise that as CSR was becoming popular among corporations in Malaysia, it was important to gauge consumers? beliefs and perspectives about CSR and the CSR issues that mattered to th...
SOCIAL NETWORKING A SOURCE FOR DEVELOPING ENTREPRENEURIAL INTENTIONS AMONG ENTREPRENEURS: A CASE OF MULTAN
The present research aims at measuring how social networking is a source of developing entrepreneurial intentions among entrepreneurs. The study was designed with the intent to find the components of social networking wh...