采用计划和控制工具会影响绩效吗?资助人和受资助人对非营利项目的意见

IF 2.3 Q2 BUSINESS, FINANCE Journal of Financial Reporting Pub Date : 2022-11-01 DOI:10.3280/fr2022-002002
G. Boesso, F. Cerbioni, Andrea Menini
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引用次数: 0

摘要

本研究分析基金会采用会计控制工具与感知的经济和社会绩效之间是否存在正相关关系。数据是通过对意大利银行基金会(ibf)的决策者和从同一ibf获得项目相关捐赠的受赠人进行的调查收集的。结果表明,在选定的计划和控制工具(即,项目预算的定义,进行中的监控和运营绩效指标的利用)的采用与绩效之间存在正相关关系。与此同时,第二套更复杂的工具(即活动的事后评估、基金会向受助者提供的直接业务支持以及社会关键绩效指标)记录了与社会绩效的混合关联和与经济绩效的负相关。
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Does the Adoption of Planning and Control Tools Influence Performance? Opinions of Grantors and Grantees About Non-profit Projects
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.
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来源期刊
Journal of Financial Reporting
Journal of Financial Reporting BUSINESS, FINANCE-
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6.70%
发文量
19
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