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Girard  (p. 9-22)
Cooper (p. 23-32)
Kunz-Osborne (p. 33-41)
Coulmas-Law (p.42-46)
Stasio (p. 47-56)
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JOURNAL OF ACCOUNTING AND FINANCE 

The Popular Financial Reporting for Hybrid Organization: A Solution to a Tricky Accounting Problem


Author(s): Silvana Secinaro, Valerio Brescia, Davide Calandra, Federico Chmet

Citation: Silvana Secinaro, Valerio Brescia, Davide Calandra, Federico Chmet, (2019) "The Popular Financial Reporting for Hybrid Organization: A Solution to a Tricky Accounting Problem",  Journal of Accounting and Finance, Vol. 19, ss. 8, pp. 100-118

Article Type: Research paper

Publisher: North American Business Press

Abstract:

The study aims to explore how Popular Financial Reporting allows transparency in a hybrid organization. The investigation is carried out considering Key Performance Indicators (KPIs), outputs and responsibilities, including all the actors involved. The paper uses longitudinal and exploratory case
study in the Piedmont Region, in the City of Turin and the Social Cooperative Arcobaleno.

Main findings show that actors of governance, i.e. citizens, employees, administrators, members, and elected politicians have different function and influences in hybrid organization. The popular financial reporting is flexible depending on the actors and identifies different KPI’s to improve transparency.