Non-Profit Accountability: the viewpoint of the primary stakeholders

By means of a questionnaire survey, this paper aims at analyzing the primary stakeholder viewpoint regarding nonprofit organization accountability. In detail, it investigates the member's perspective regarding social accountability in a cooperative bank (CB) in Italy. Our findings suggest that respondents had a high level of satisfaction with social reporting: a large portion of the sample indicated that they found social reporting to be useful, credible, transparent, and complete. Moreover, members of the CB under investigation consider social accountability as a way to improve relationships, strengthen trust among members, and demonstrate transparency in its activities within the community.