Accounting forPhilanthropy: A Technical, Social and Moral Practice

This paper contributes to the conceptualization of accounting for philanthropy (AfP) as a multidimensional practice that requires technical rigor, has social implications, and requires moral considerations. Intended as a “position paper”, it does not test hypotheses or propose regulatory models. Rather, it aims to encourage reflection on the multifaceted nature of AfP by presenting anecdotal evidence based on Italian foundations of banking origin. This reflection is considered a prerequisite for developing a data infrastructure that can provide researchers, organizations, and policymakers with a comprehensive view of philanthropy.