Non Profit Entities and Multi-Stakeholder Relations: Some Highlights on Accountability Management from the Italian “Pro-Loco” Organizations1☆

Abstract In the present work, considering that Pro-Loco organizations operate in a highly changeable environment, the context is analyzed, through a multi-stakeholder analysis, starting from an internal investigation, in terms of organization and management. Having completed this preliminary investigation, we proceed to specify the procedures and laws that govern the exchange process managed by the Pro-Loco. Therefore, it is important to analyze the environment in which the Pro-Loco operate in order to implement an accounting information system which manages to meet the tourist and social informational needs on a local level. From this stems a brief examination of the problems related to the formation of an information system in the field of Pro-Loco, due to the complexity deriving from the identification of the touristic product, as well as the dynamics of the demand and supply of services.