The Popular Financial Reporting for Hybrid Organization: A Solution to A Tricky Accounting Problem

Abstract

The study aims to explore how Popular Financial Reporting allows transparency in a hybrid organization. The investigation is carried out considering Key Performance Indicators (KPIs), outputs and responsibilities, including all the actors involved. The paper uses longitudinal and exploratory case study in the Piedmont Region, in the City of Turin and the Social Cooperative Arcobaleno.

Main findings show that actors of governance, i.e. citizens, employees, administrators, members, and elected politicians have different function and influences in hybrid organization. The popular financial reporting is flexible depending on the actors and identifies different KPI’s to improve transparency.