2022 - Franco Angeli
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Does the adoption of planning and control tools influence performance? : opinions of grantors and grantees about non-profit projects
P. 35-55
- 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 donations 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. [Publisher's text]
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Informations
Code DOI : 10.3280/FR2022-002002
ISSN: 2036-6779
KEYWORDS
- Italian Banking Foundations (IBF), strategic philanthropy, planning and control
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