Accountability and third mission in Italian universities

Paolo Ricci and Renato Civitillo

International Journal of Managerial and Financial Accounting, 2017, vol. 9, issue 3, 201-221

Abstract: This paper aims to give an overview of accountability systems in Italian universities with specific regard to universities 'Third mission'. After a sketch on non-financial communication towards stakeholders, the work deals with social reporting in Italian universities, its potential developments and the first results reached in the light of 'Third mission' issues. The research methodology used is based on observed cases analysis and content analysis, providing us with an interesting overview about the phenomenon. 'Third mission' is officially evaluated in Italian academic system, like the traditional research and teaching fields. With such a complex evaluation system, the Italian university system is at the forefront at European level to stimulate the commitment to research and teaching to society. However, social reporting in Italian universities do not seem to grasp the significance, and are rare cases in which the 'Third mission' is stated in the documents.

Keywords: social reporting; accountability; third mission; university. (search for similar items in EconPapers)
Date: 2017
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