Knowledge Accounting for Non Profit Organizations: An Empirical Study
Research Objectives: the work is part of a first study on the importance of implementing the management control and accounting knowledge in the enterprises of the Third Sector. In particular, in the present study, we analyze the problems and effects on the decision-making system in response to a lack of knowledge in the field of accounting and distorted interpretation of the data of cost accounting by the Management and Controller.
Methodology - It has recourse to the themethod of the case exploratory study, with qualitative approach.The aim was to understand as a result of this first survey the importance of the reliability of the information and the impact that the distorted informationshave on the decision-making system.
Results - The transmission of knowledge by the Controller, interpreted in the light of a wrong training and conveyed to top management, involves the negative impact on decision-making and control of the undertaking, which prove to be not in conformity with the real situation.
Scientific contribution:the studyaims to analyse the relationshipbetween the use of knowledge and information and management control and the implication derived by the users in the Third Sector.
Keywords - ThirdSector, costaccounting, knowledge management, knowledge accounting.