摘要：After an analysis the role of cooperatives association in the Italian system, the paper aims at identifying how this associations implement their strategic objectives of cooperative associations in Italian cooperative sector. It is specifically, addresses the issues of strategy definition, performance monitoring and stakeholders openness. The cooperative sector is very important in the socio-economic system in Italy. Terms diffusion, numbers and strategic relevance. Third sector literature on cooperative system is sparse in that there are few studies that thoroughly investigate the management and accounting objectives of these cooperative associations. The analysis is explicitly addressed on the degree of coherence and openness of the planning and control systems in the cooperative associations. Drawing from a contingency approach, we tried to translate the concept of efficiency for the study of those complex organizations whose goals are strictly intertwined with the social development, equality and free participation. In order to catch the fit between the cooperative associations and their environments, the study focuses on the internal coherence and openness of their planning and controlling systems. The paper furthers to identify the most important steps and tools for planning and controlling cycle. Empirically, the study brings out an eventual definition of the state of the art that are to be employed in their (cooperative associations) activities. Finally, I t indicates the development possibilities on both the present control tools and their application.
关键词：No Profit Organization;planning and control system;Stakeholder Theory;efficiency;cooperative sector
