Editoriale Dello Special Issue – SMOG Conference Proceedings

Abstract

In recent years, in economy but also in academic world, attention to the relationship between the financial statements and cognitive needs of stakeholders has increased considerably with particular reference not only economic and financial information. Attention has been directed mainly towards the analysis and development of the level of accountability that companies must be able to express.

The term accountability concerns the duty to account for their actions by an individual against other responsibly and credibly to define the relationships between planning, decision, action and control.

This applies to private companies but also for companies, agencies and public bodies. In public administration and non-profit organizations, the role of accounting has a deeper meaning when one reflects on the fact that the resources used come from the direct and indirect contributions of the local community, and that the money used are often derived from either public or 'exercise of public functions.

Note: Downloadable document is in Italian.