Overview

 Bank foundations serve an important purpose in the Italian nonprofit sector. This book presents the legal grounds, areas of intervention, and basic tools involved in the asset management and grant-making activities that such organizations undertake. A special emphasis focuses on the analyses of the organizational structure of bank foundations and the relevant aspects of governance, particularly with regard to the composition, roles, and responsibilities of bank foundation boards. The general reduction in the resources to which they have access requires a new strategy that clearly defines long-term goals and the necessary procedures to achieve them. The topic of strategic planning is therefore also central to this text, which examines its peculiarities, content and governing bodies. The analysis of some case studies provides a better understanding of the manner in which foundations interpret strategic planning and reveals strengths and weaknesses that demand careful attention.

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9783642413056

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Chiara Leardini is an Associate Professor in Business Economics at the University of Verona, Italy. Her research interests are in the area of performance measurement and accountability in nonprofit organizations and public organization, accounting and governance in bank foundations, and accounting history.      Gina Rossi is an Assistant Professor in Business Economics at the University of Udine, Italy. Her research covers different topics, such as accounting and financial reporting, accounting history, accounting and governance in bank foundations, social responsibility in the private, public and non-profit sector. Sara Moggi is a Research Fellow in Business Administration at University of Verona (Italy). Her studies interest are in social and environmental reporting and the stakeholder theory analysis in nonprofit organizations and in the public sector.

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