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
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
Scientific contribution:the studyaims to analyse the relationshipbetween the use of knowledge and information and
Keywords - ThirdSector, costaccounting, knowledge management, knowledge accounting.