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Accountability and social accounting for social and non-profit organizations

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 w... Celý popis

Instituce: Tomas Bata University
Další autoři: Andreaus, Michele., Parker, Lee D., Costa, Ericka.
Médium: E-kniha
Jazyk: English
Vydáno: Bingley, U.K. : Emerald, 2014
Edice: Advances in public interest accounting ; v. 17.
Témata:
Nonprofit organizations > Accounting.
Nonprofit organizations > Evaluation.
elektronické knihy
electronic books
On-line přístup: https://proxy.k.utb.cz/login?url=http://www.emeraldinsight.com/1041-7060/17
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Obsah:
  • 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.

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