La rendicontazione sociale nelle fondazioni private: risultati di un’indagine

The purpose of this paper is to investigate the emergence of accountability mechanisms for nonprofit organizations, in the specific typology of “foundation”. Given the theoretical centrality of accountability in these organisations, it might be expected that foundations would use the most appropriate communication tools to provide an account of their actions. After having examined external communication reasons, through an empirical analysis, the current study verifies the relation between adopted practices and the biggest scientific contributions.