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Book Series: Advances in Public Interest Accounting

Series ISSN: 1041-7060
Series editor(s): Professor Cheryl Lehman

Volume 17 - Accountability and Social Accounting for Social and Non-Profit Organizations

ISBN: 978-1-78441-005-6
eISBN: 978-1-78441-004-9
Edited by: Ericka Costa, Lee D. Parker, Michele Andreaus
Published: 2014

Table of Contents

Icon key: You have access to this item Backfile Earlycite Abstract only
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Accountability and Social Accounting for Social and Non-Profit Organizations
Type: Miscellaneous
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Advances in Public Interest Accounting
Type: Miscellaneous
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Accountability and Social Accounting for Social and Non-Profit Organizations
Type: Miscellaneous
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Copyright Page
Type: Miscellaneous
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List of Contributors
(pp. vii - ix)
Type: List of Contributors
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Foreword
(pp. xi - xiv)
Type: Foreword
  • Part I: Introduction
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    The Rise of Social and Non-Profit Organizations and their Relevance for Social Accounting Studies
    Ericka Costa , Lee D. Parker , Michele Andreaus (pp. 3 - 21)
    Type: Chapter Item
  • Part II: The Non-Profit Sector
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    Towards a European Conceptualization of the Third Sector
    Jacques Defourny , Victor Pestoff (pp. 25 - 87)
    Type: Chapter Item
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    New Trends in the Nonprofit Sector in Europe: The Emergence of Social Enterprises
    Carlo Borzaga , Giulia Galera (pp. 89 - 110)
    Type: Chapter Item
  • Part III: Accounting and Accountabilities for the Non-Profit Sector
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    Intentions, Observations, and Decisions: Metrics in Insurance Co-Operatives
    Louis Beaubien , Daphne Rixon (pp. 113 - 127)
    Type: Chapter Item
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    The Effects of the Accounting Reclassification of Members’ Shares in Cooperatives: An Approach
    Fernando Polo-Garrido (pp. 129 - 149)
    Type: Chapter Item
  • Part IV: Social Accounting for the Non-Profit Sector
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    Toward an Integrated Accountability Model for Nonprofit Organizations
    Michele Andreaus , Ericka Costa (pp. 153 - 176)
    Type: Chapter Item
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    Stewardship Theory: Approaches and Perspectives
    Massimo Contrafatto (pp. 177 - 196)
    Type: Chapter Item
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    An Integrated Social Accounting Model for Nonprofit Organizations
    Laurie Mook (pp. 197 - 221)
    Type: Chapter Item
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    Voluntary Disclosure in a Regulated Context: The Case of Italian Social Enterprises
    Ericka Costa (pp. 223 - 249)
    Type: Chapter Item
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    Intellectual Capital Reporting in the Italian Nonprofit Sector. An Image-Building or an Accountability Tool?
    Stefania Veltri , Giovanni Bronzetti (pp. 251 - 278)
    Type: Chapter Item
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    About the Authors
    (pp. 279 - 281)
    Type: About the Authors
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    List of Referees
    Type: List of Referees
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    About the Editors
    (pp. 285 - 287)
    Type: About the Editors
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