To make and keep friends: reporting for accountability in charitable hospitals

Eleonora Masiero, Karen McBride

Research output: Contribution to conferencePaperpeer-review

Abstract

This paper compares corporate reporting for public charitable entities in the late 19th century required by the national government of Italy and best practices in the UK, to stress the role and meaningfulness of different frameworks of accountability. Findings show how despite different frameworks and systems of accountability to meet different mandates, statements and objectives and to fulfil and shape the hospitals’ accounts, the resulting corporate reporting shares various similarities, not exclusively with respect to the financial statements but also with respect to the content of non-financial, ESG related information provided by the hospitals. The paper adds to the study of accountability by showing how, already more than a century ago, in spite of the different frameworks and systems of accountability in place, when value creation for the entire society was involved, accountability was concerned with supporting the flourishing of people, organizations, and society. From a practitioner perspective, the paper underlines the relevance for governments, and international bodies, to continue to pursue the development and harmonization of financial and non-financial accounting information to encourage a more sustainable future.

Conference

Conference28èmes Journées d’Histoire du Management et des Organisations Accounting History Review Annual Conference Le patrimoine, appropriation et transmission Patrimony: Acquisition and Transmission
Country/TerritoryFrance
CityNantes
Period22/03/2324/03/23
Internet address

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