Accountability and social accounting for social and non-profit organizations / edited by Michele Andreaus, Lee D. Parker, Ericka Costa.

Format:

Book

Contributor:

Andreaus, Michele.

Parker, Lee D. (Lee David)

Costa, Ericka.

Series:

Advances in public interest accounting ; v. 17.

Advances in public interest accounting, 1041-7060 ; v. 17

Language:

English

Subjects (All):

Nonprofit organizations--Accounting.

Nonprofit organizations.

Nonprofit organizations--Evaluation.

Physical Description:

1 online resource (302 p.)

Edition:

First edition.

Place of Publication:

Bradford, [England] : Emerald Group Publishing Limited, 2014.

Language Note:

English

Summary:

Traditional economic and accounting theories focus on investor owned enterprise which deal with the production of goods and services to maximise its economic value for shareholders. This book offers an alternative perspective. It focusses on non-profit organisations that produce goods and services with the intention of maximising social value for the broader community. Traditional accounting theories face limitations when dealing with these organisations as their bottom line is not based on the traditional model. Nonetheless, such entities have to consider economic and financial equilibrium as a requirement for long-term survival. Accordingly, this book presents research addressing three main subjects: the limitations of conventional accounting for nonprofit organisations, the meaning of accountability in relation to their broad scope remit; and the potential of social and environmental accounting for contributing to the accountability of social and non-profit organizations. After a description of different types of NPO organization, the authors analyse the performance measurement adopted by NPOs and propose the development of broader and multidirectional accountability models.

Contents:

The rise of social and non-profit organizations and their relevance for social accounting studies / Ericka Costa, Lee D. Parker, Michele Andreaus

Towards a European conceptualization of the third sector / Jacques Defourny, Victor Pestoff

New trends in the non-profit sector in Europe : the emergence of social enterprises / Carlo Borzaga, Giulia Galera

Intentions, observations, and decisions : metrics in insurance co-operatives / Louis Beaubien, Daphne Rixon

The effects of the accounting reclassification of members' shares in cooperatives : an approach / Fernando Polo-Garrido

Toward an integrated accountability model for non-profit organizations / Michele Andreaus, Ericka Costa

Stewardship theory : approaches and perspectives / Massimo Contrafatto

An integrated social accounting model for non-profit organizations / Laurie Mook

Voluntary disclosure in a regulated context : the case of Italian social enterprises / Ericka Costa

Intellectual capital reporting in the Italian non-profit sector. An image-building or an accountability tool? / Stefania Veltri, Giovanni Bronzetti.

Notes:

Description based upon print version of record.

Includes bibliographical references.

Print version record

ISBN:

9781784410049

1784410047