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Accountability and social accounting for social and non-profit organizations

Author: Michele Andreaus; Ericka Costa; Lee D Parker
Publisher: Bingley, U.K. : Emerald Publishing, 2014.
Series: Advances in public interest accounting, volume 17.
Edition/Format:   eBook : Document : English : 1st edView all editions and formats
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  Read more...
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Genre/Form: Electronic books
Additional Physical Format: Print version:
Material Type: Document, Internet resource
Document Type: Internet Resource, Computer File
All Authors / Contributors: Michele Andreaus; Ericka Costa; Lee D Parker
ISBN: 9781784410049 1784410047 9781784410056 1784410055
OCLC Number: 893632018
Description: 1 online resource (xiv, 287 pages) : illustrations.
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.
Series Title: Advances in public interest accounting, volume 17.
Responsibility: edited by Ericka Costa, Lee D. Parker, Michele Andreaus.

Abstract:

This book addresses the issues and functioning of accounting and accountability for social and non-profit organizations. It presents research papers that address the limitations of conventional  Read more...

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