ABSTRACT
This chapter proposes the adoption of a system of accountability which is broader than traditional economic and financial communications, taking into account the multidimensionality of the health value and also the conspicuous presence of determinants that cannot be measured with traditional accounting tools. This concept is extended from financial statements to the largest organizational information system, with specific reference to public health sector. The chapter identifies some tools to communicate to various stakeholders the most relevant aspects of the value produced. It suggests using a "non-social" reporting tool to comply with the requirements of "social accountability". In consideration of the financial statement, as required by Italian law and according to the ministerial structure for public health organizations, legislators thought to adapt this model according to the peculiarities of the sector. The theory affirms that the purpose of a financial statement is strictly connected to the knowledge requirements of the main stakeholders.
