The crisis of recent years has exacerbated the socio-economic Italian, highlighting the unsustainability of the traditional welfare model and the inadequacy of the economic paradigm of capitalist type in response to new social and economic challenges, such as the employment problem. In Italy, the welfare state has begun to show its weaknesses, as born in response to an economic system of market matrix "capitalist", initially oriented to the production of wealth and after its redistribution. Following the problems that emerged in the last decade, it is necessary to apply an alternative economic model, sustainable, conscious of the interdependencies, able to work for the welfare. The elements of the Third Sector have increasingly characterized, from the point of view of organizational choices and formal constraints, as organizations engaged primarily in the production of social services are able to establish a special relationship of trust with their consumers and workers. Through the bond to the distribution of profits, often self-imposed, and admitting the base of society and in the organs of management agents that have their primary interest in the quality of service offered, these organizations are able to limit the opportunistic behavior that more easily occur in subjects for profit. Additionally, through the direct involvement of workers also in the governance of the organization, the realities belonging to the Third Sector are able to limit the costs of control and opportunistic behavior of the employed, resulting in a greater level of efficiency of the production process / distributive. The main objective of an organization of the Third Sector is, therefore, the intentional production of a highest possible amount of social externalities. These are one of the main factors of accumulation of capital, understood as "networks of interpersonal relationships, social norms and trust that allow people to act together more effectively to pursue common goals." It is shown that the performance of the administrative institutions and regional economies is strongly influenced by the civic participation of citizens, and the presence on the territory of subjects of the Third Sector. Like other forms of capital, social capital is therefore also productive, making possible to achieve goals otherwise unattainable. It is now shown that the spread of confidence, resulting from the repetition of social interactions cooperative, acting positively on the factor of the reputation of the people involved, is able to improve the conditions in which transactions take place, stimulating economic activity, with positive effects on development processes. Furthermore, the existence of a dense network of social interactions, which enable people to meet often and create bridges for building confidence and information, is a pre-condition for the creation of social enterprises, actually able to strengthen social cohesion, and through the creation of new networks, in turn, is providing an example of the effectiveness of collective action in pursuit of common interests.
La crisi degli ultimi anni ha inasprito la situazione socio-economica italiana, mettendo in luce l’insostenibilità del tradizionale modello di welfare e l’inadeguatezza del paradigma economico di tipo capitalistico nel far fronte a nuove sfide sociali ed economiche, come il problema occupazionale. In Italia, il welfare state ha incominciato a dimostrare le proprie debolezze, in quanto nato in risposta ad un sistema economico di Mercato di matrice “capitalistica”, orientato dapprima alla produzione di ricchezza e successivamente alla sua ridistribuzione. A seguito delle problematiche emerse nell’ultimo decennio, risulta necessario applicare un modello economico alternativo, sostenibile, consapevole delle interdipendenze, in grado di operare per il benessere. Gli elementi del Terzo Settore si sono progressivamente caratterizzate, anche dal punto di vista delle scelte organizzative e dei vincoli formali, come organizzazioni impegnate prevalentemente nella produzione di servizi sociali in grado di stabilire particolari relazioni di fiducia con i propri consumatori e lavoratori. Attraverso il vincolo alla distribuzione di utili, spesso assunto volontariamente, e ammettendo nella base sociale e negli organi di gestione agenti che hanno il proprio interesse primario nella qualità del servizio offerto, tali organizzazioni riescono a limitare i comportamenti opportunistici che più facilmente avvengono nei soggetti for profit. Inoltre, attraverso il coinvolgimento diretto anche dei lavoratori nella governance dell’organizzazione, le realtà appartenenti al Terzo Settore sono in grado di limitare i costi di controllo e i comportamenti opportunistici degli occupati, con un conseguente maggiore livello di efficienza del processo produttivo/erogativo. L’obiettivo principale di un’organizzazione di Terzo Settore è, dunque, la produzione intenzionale di un ammontare più elevato possibile di esternalità sociali. Queste ultime rappresentano uno dei principali fattori di accumulo di capitale sociale, inteso come “reti di relazioni interpersonali, norme sociali e fiducia che permettono alle persone di agire collettivamente per perseguire in modo più efficace degli obiettivi comuni”. È dimostrato che la performance delle istituzioni amministrative e delle economie regionali sia fortemente influenzata dalla partecipazione civica dei cittadini e dalla presenza sul territorio di soggetti del Terzo Settore. Come le altre forme di capitale, anche il capitale sociale è dunque produttivo, poiché permette di conseguire obiettivi altrimenti irraggiungibili. È oggi dimostrato come la diffusione di fiducia, derivante dalla ripetizione d’interazioni sociali di tipo cooperativo, agendo positivamente sul fattore della reputazione delle persone coinvolte, sia in grado di migliorare le condizioni in cui avvengono le transazioni, stimolando l’attività economica, con effetti positivi sui processi di sviluppo. Inoltre, l’esistenza di una fitta rete d’interazioni sociali, che consentono alle persone di incontrarsi spesso e creano ponti per la diffusione della fiducia e delle informazioni, costituisce una pre-condizione per la creazione di imprese sociali, realtà in grado di rafforzare la coesione sociale, sia attraverso la creazione a loro volta di nuove reti sia fornendo un esempio dell’efficacia dell’azione collettiva nel perseguimento di interessi comuni.
Applicazione dell'analisi di bilancio quale strumento di misurazione dei risultati contabili nel terzo Settore.
PELA', DANILO
2013/2014
Abstract
The crisis of recent years has exacerbated the socio-economic Italian, highlighting the unsustainability of the traditional welfare model and the inadequacy of the economic paradigm of capitalist type in response to new social and economic challenges, such as the employment problem. In Italy, the welfare state has begun to show its weaknesses, as born in response to an economic system of market matrix "capitalist", initially oriented to the production of wealth and after its redistribution. Following the problems that emerged in the last decade, it is necessary to apply an alternative economic model, sustainable, conscious of the interdependencies, able to work for the welfare. The elements of the Third Sector have increasingly characterized, from the point of view of organizational choices and formal constraints, as organizations engaged primarily in the production of social services are able to establish a special relationship of trust with their consumers and workers. Through the bond to the distribution of profits, often self-imposed, and admitting the base of society and in the organs of management agents that have their primary interest in the quality of service offered, these organizations are able to limit the opportunistic behavior that more easily occur in subjects for profit. Additionally, through the direct involvement of workers also in the governance of the organization, the realities belonging to the Third Sector are able to limit the costs of control and opportunistic behavior of the employed, resulting in a greater level of efficiency of the production process / distributive. The main objective of an organization of the Third Sector is, therefore, the intentional production of a highest possible amount of social externalities. These are one of the main factors of accumulation of capital, understood as "networks of interpersonal relationships, social norms and trust that allow people to act together more effectively to pursue common goals." It is shown that the performance of the administrative institutions and regional economies is strongly influenced by the civic participation of citizens, and the presence on the territory of subjects of the Third Sector. Like other forms of capital, social capital is therefore also productive, making possible to achieve goals otherwise unattainable. It is now shown that the spread of confidence, resulting from the repetition of social interactions cooperative, acting positively on the factor of the reputation of the people involved, is able to improve the conditions in which transactions take place, stimulating economic activity, with positive effects on development processes. Furthermore, the existence of a dense network of social interactions, which enable people to meet often and create bridges for building confidence and information, is a pre-condition for the creation of social enterprises, actually able to strengthen social cohesion, and through the creation of new networks, in turn, is providing an example of the effectiveness of collective action in pursuit of common interests.È consentito all'utente scaricare e condividere i documenti disponibili a testo pieno in UNITESI UNIPV nel rispetto della licenza Creative Commons del tipo CC BY NC ND.
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https://hdl.handle.net/20.500.14239/5951