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

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.

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