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Full Description
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
Towards a European Conceptualization of the Third Sector.
New Trends in the Nonprofit Sector in Europe: The Emergence of Social Enterprises.
The Rise of Social and Non-Profit Organizations and their Relevance for Social Accounting Studies.
Intentions, Observations, and Decisions: Metrics in Insurance Co-Operatives.
The Effects of the Accounting Reclassification of Members' Shares in Cooperatives: An Approach.
Toward an Integrated Accountability Model for Nonprofit Organizations.
Stewardship Theory: Approaches and Perspectives.
An Integrated Social Accounting Model for Nonprofit Organizations.
Voluntary Disclosure in a Regulated Context: The Case of Italian Social Enterprises.
Intellectual Capital Reporting in the Italian Nonprofit Sector. An Image-Building or an Accountability Tool?.
About the Authors.
Copyright page.
Foreword.
About the Editors.
Accountability and Social Accounting for Social and Non-Profit Organizations.
Advances in Public Interest Accounting.
Accountability and Social Accounting for Social and Non-Profit Organizations.
List of Referees.
List of Contributors.
