This paper would like to investigate how nonprofit organizations interpret and use tools of accountability to benefit management. We would like to propose a specific model of financial and social reporting. This model was tested in a Networked Collaborative Learning "experiment" conducted on blood donors' organizations in the Abruzzo Region (Italy). The managers of these organizations have interacted in a virtual learning environment using the digital format of Social Report created with Adobe LiveCycle Designer and they have cooperated in network through the use of different e-learning tools. © 2010 Elsevier Ltd. All rights reserved.
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