This paper focuses on the relationship between accountability and the concept of the common good. From a theoretical viewpoint, the work is grounded on the notion of the common good as expressed by ancient philosophers, among whom Aquinas played a prominent role. We adopted an ethnographic approach and a longitudinal analysis to deepen the case of Alpine collective ownership (CO). This type of organisation can be classified in the non-profit domain because it manages Alpine territories without directly benefitting the members in monetary terms. CO is a non-profit organisation 'oriented to values and beliefs' and the common good notion is embedded in the mission. The focus is on the ability of the CO's accountability to shape a renewed notion of the common good in order to engage the community in managing CO's properties. The CO's accountability shows that: (a) the definition of the common good is reshaped; (b) there is a continuous call for engagement; (c) financial data become ancillary to the disclosed information; and (d) information on new social and environmental needs is disclosed. The study shows that accountability is a protean concept where a key issue is the language used (i.e., local spoken language versus the national language). © 2019 Elsevier Ltd. All rights reserved.

Using accountability to shape the common good / Pesci, Caterina; Costa, Ericka; Andreaus, Michele. - In: CRITICAL PERSPECTIVES ON ACCOUNTING. - ISSN 1045-2354. - 68-69:(2020), pp. 102079.1-102079.24. [10.1016/j.cpa.2019.03.001]

Using accountability to shape the common good

Pesci, Caterina;Costa, Ericka;Andreaus, Michele
2020-01-01

Abstract

This paper focuses on the relationship between accountability and the concept of the common good. From a theoretical viewpoint, the work is grounded on the notion of the common good as expressed by ancient philosophers, among whom Aquinas played a prominent role. We adopted an ethnographic approach and a longitudinal analysis to deepen the case of Alpine collective ownership (CO). This type of organisation can be classified in the non-profit domain because it manages Alpine territories without directly benefitting the members in monetary terms. CO is a non-profit organisation 'oriented to values and beliefs' and the common good notion is embedded in the mission. The focus is on the ability of the CO's accountability to shape a renewed notion of the common good in order to engage the community in managing CO's properties. The CO's accountability shows that: (a) the definition of the common good is reshaped; (b) there is a continuous call for engagement; (c) financial data become ancillary to the disclosed information; and (d) information on new social and environmental needs is disclosed. The study shows that accountability is a protean concept where a key issue is the language used (i.e., local spoken language versus the national language). © 2019 Elsevier Ltd. All rights reserved.
2020
Pesci, Caterina; Costa, Ericka; Andreaus, Michele
Using accountability to shape the common good / Pesci, Caterina; Costa, Ericka; Andreaus, Michele. - In: CRITICAL PERSPECTIVES ON ACCOUNTING. - ISSN 1045-2354. - 68-69:(2020), pp. 102079.1-102079.24. [10.1016/j.cpa.2019.03.001]
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/11572/233374
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