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...
Gespeichert in:
| Weitere Verfasser: | , , |
|---|---|
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Bingley, U.K. :
Emerald Publishing,
2014.
|
| Ausgabe: | 1st ed. |
| Schriftenreihe: | Advances in public interest accounting ;
volume 17. |
| Schlagworte: | |
| Online-Zugang: | Volltext |
| Zusammenfassung: | 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. |
| Beschreibung: | 1 online resource (xiv, 287 pages) : illustrations |
| Bibliographie: | Includes bibliographical references. |
| ISBN: | 9781784410049 1784410047 9781784410056 1784410055 |
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| 245 | 0 | 0 | |a Accountability and social accounting for social and non-profit organizations / |c edited by Ericka Costa, Lee D. Parker, Michele Andreaus. |
| 250 | |a 1st ed. | ||
| 264 | 1 | |a Bingley, U.K. : |b Emerald Publishing, |c 2014. | |
| 300 | |a 1 online resource (xiv, 287 pages) : |b illustrations | ||
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| 490 | 1 | |a Advances in public interest accounting ; |v v. 17 | |
| 504 | |a Includes bibliographical references. | ||
| 588 | 0 | |a Online resource; title from PDF title page (EBSCO, viewed January 7, 2015). | |
| 505 | 0 | |a 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. | |
| 520 | |a 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. | ||
| 650 | 0 | |a Nonprofit organizations |x Accounting. |0 http://id.loc.gov/authorities/subjects/sh2004007325 | |
| 650 | 0 | |a Nonprofit organizations |x Evaluation. | |
| 650 | 6 | |a Associations sans but lucratif |x Comptabilité. | |
| 650 | 6 | |a Associations sans but lucratif |x Évaluation. | |
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| 650 | 7 | |a Public finance accounting. |2 bicssc | |
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| 650 | 7 | |a Nonprofit organizations |x Accounting |2 fast | |
| 650 | 7 | |a Nonprofit organizations |x Evaluation |2 fast | |
| 700 | 1 | |a Andreaus, Michele, |e editor. | |
| 700 | 1 | |a Costa, Ericka, |e editor. | |
| 700 | 1 | |a Parker, Lee D. |q (Lee David), |e editor. |1 https://id.oclc.org/worldcat/entity/E39PCjMBBpCRcpMWRr4YYqRbtX |0 http://id.loc.gov/authorities/names/n78063114 | |
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| _version_ | 1804748449825947648 |
| adam_text | |
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| author2 | Andreaus, Michele Costa, Ericka Parker, Lee D. (Lee David) |
| author2_role | edt edt edt |
| author2_variant | m a ma e c ec l d p ld ldp |
| author_GND | http://id.loc.gov/authorities/names/n78063114 |
| author_facet | Andreaus, Michele Costa, Ericka Parker, Lee D. (Lee David) |
| building | Verbundindex |
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| 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. |
| ctrlnum | (OCoLC)893632018 |
| dewey-full | 657.98 |
| dewey-hundreds | 600 - Technology (Applied sciences) |
| dewey-ones | 657 - Accounting |
| dewey-raw | 657.98 |
| dewey-search | 657.98 |
| dewey-sort | 3657.98 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| edition | 1st ed. |
| format | Electronic eBook |
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| illustrated | Illustrated |
| indexdate | 2024-07-16T15:04:04Z |
| institution | BVB |
| isbn | 9781784410049 1784410047 9781784410056 1784410055 |
| language | English |
| oclc_num | 893632018 |
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| series | Advances in public interest accounting ; |
| series2 | Advances in public interest accounting ; |
| spelling | Accountability and social accounting for social and non-profit organizations / edited by Ericka Costa, Lee D. Parker, Michele Andreaus. 1st ed. Bingley, U.K. : Emerald Publishing, 2014. 1 online resource (xiv, 287 pages) : illustrations text txt rdacontent computer c rdamedia online resource cr rdacarrier Advances in public interest accounting ; v. 17 Includes bibliographical references. Online resource; title from PDF title page (EBSCO, viewed January 7, 2015). 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. 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. Nonprofit organizations Accounting. http://id.loc.gov/authorities/subjects/sh2004007325 Nonprofit organizations Evaluation. Associations sans but lucratif Comptabilité. Associations sans but lucratif Évaluation. Accounting. bicssc Public finance accounting. bicssc BUSINESS & ECONOMICS Accounting Financial. bisacsh Nonprofit organizations Accounting fast Nonprofit organizations Evaluation fast Andreaus, Michele, editor. Costa, Ericka, editor. Parker, Lee D. (Lee David), editor. https://id.oclc.org/worldcat/entity/E39PCjMBBpCRcpMWRr4YYqRbtX http://id.loc.gov/authorities/names/n78063114 Print version: 9781784410056 Advances in public interest accounting ; volume 17. http://id.loc.gov/authorities/names/no2003125626 FWS01 ZDB-4-EBU FWS_PDA_EBU https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=924746 Volltext |
| spellingShingle | Accountability and social accounting for social and non-profit organizations / Advances in public interest accounting ; 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. Nonprofit organizations Accounting. http://id.loc.gov/authorities/subjects/sh2004007325 Nonprofit organizations Evaluation. Associations sans but lucratif Comptabilité. Associations sans but lucratif Évaluation. Accounting. bicssc Public finance accounting. bicssc BUSINESS & ECONOMICS Accounting Financial. bisacsh Nonprofit organizations Accounting fast Nonprofit organizations Evaluation fast |
| subject_GND | http://id.loc.gov/authorities/subjects/sh2004007325 |
| title | Accountability and social accounting for social and non-profit organizations / |
| title_auth | Accountability and social accounting for social and non-profit organizations / |
| title_exact_search | Accountability and social accounting for social and non-profit organizations / |
| title_full | Accountability and social accounting for social and non-profit organizations / edited by Ericka Costa, Lee D. Parker, Michele Andreaus. |
| title_fullStr | Accountability and social accounting for social and non-profit organizations / edited by Ericka Costa, Lee D. Parker, Michele Andreaus. |
| title_full_unstemmed | Accountability and social accounting for social and non-profit organizations / edited by Ericka Costa, Lee D. Parker, Michele Andreaus. |
| title_short | Accountability and social accounting for social and non-profit organizations / |
| title_sort | accountability and social accounting for social and non profit organizations |
| topic | Nonprofit organizations Accounting. http://id.loc.gov/authorities/subjects/sh2004007325 Nonprofit organizations Evaluation. Associations sans but lucratif Comptabilité. Associations sans but lucratif Évaluation. Accounting. bicssc Public finance accounting. bicssc BUSINESS & ECONOMICS Accounting Financial. bisacsh Nonprofit organizations Accounting fast Nonprofit organizations Evaluation fast |
| topic_facet | Nonprofit organizations Accounting. Nonprofit organizations Evaluation. Associations sans but lucratif Comptabilité. Associations sans but lucratif Évaluation. Accounting. Public finance accounting. BUSINESS & ECONOMICS Accounting Financial. Nonprofit organizations Accounting Nonprofit organizations Evaluation |
| url | https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=924746 |
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