Accountability and Social Accounting for Social and Non-Profit Organizations by Costa, Ericka -- Read -- Imperial Library of Trantor

Index

Cover Title Copyright Contents Part I: Introduction

The Rise of Social and Non-Profit Organizations and Their Relevance for Social Accounting Studies

Abstract The Emergent Social and NPOs A Developing Global Role The Rise of the Cooperative Sector Accountability for Social and NPOs The Dual Accountability Challenge Developing the NPO Social Accounting Project Overview of the Book

Part I: The Non-Profit Sector Part II: Accounting and Accountabilities for the Non-Profit Sector Part III: Social Accounting for the Non-Profit Sector

How to Read the Book Notes Acknowledgements References

Part II: The Non-Profit Sector

Towards a European Conceptualization of the Third Sector

Abstract Introduction

Diversity of the Third Sector’s Historical Roots Diversification of Organizational Forms within the Third Sector

Tools for Conceptualizing a Third Sector with Blurred Frontiers

Overlap between the Third Sector and Market Overlap between the Third Sector and State Overlap between the Third Sector and Community

Broad Changes in the Political Landscape

Beyond Change, Permanent Features: Volunteering and Values Service Provision and Advocacy: Avoiding a Zero-Sum Perspective Need for Greater Accountability by TSOs, NPOs, NGOs, Co-ops and Social Enterprises

Notes References

New Trends in the Nonprofit Sector in Europe: The Emergence of Social Enterprises

Abstract Introduction Defining Social Entrepreneurship Defining Social Enterprise

Essential Characteristics of Social Enterprises Social Enterprise as a New Typology: A Historical Analysis Institutionalization of Social Enterprises in Europe Contribution of Social Enterprises to Welfare and Economic Development

Conclusion Notes References

Part III: Accounting and Accountabilities for the Non-Profit Sector

Intentions, Observations, and Decisions: Metrics in Insurance Co-Operatives

Abstract Introduction Co-Operatives in the Literature Methodology Case Study Findings: Discussion and Analysis Conclusions Notes References

The Effects of the Accounting Reclassification of Members’ Shares in Cooperatives: An Approach

Abstract Background The Accounting Reform Process in Spain – Reference to Cooperatives Credit Technologies Methodology Results and Discussion Conclusions Notes Acknowledgement References

Part IV: Social Accounting for the Non-Profit Sector

Toward an Integrated Accountability Model for Nonprofit Organizations

Abstract Introduction The Limits of Conventional Accounting in NPOs Interpreting the Role of Profit in NPOs Putting Stakeholders at the Core A Complex and Multifaceted Accountability System for NPOs Toward an Integrated Accountability Model (IAM) for NPOs

The Economic and Financial Dimension The Mission-Related Dimension The Social-Related Dimension

Conclusions and Further Development References

Stewardship Theory: Approaches and Perspectives

Abstract Introduction Stewardship: Understanding Current Theorizing

Stewardship-Related Theoretical Vignettes Stewardship-Related Vignettes: Theoretical Appraisal

Concluding Remarks Notes Acknowledgements References

An Integrated Social Accounting Model for Nonprofit Organizations

Abstract Introduction Conceptual Framework

Defining Social Accounting Setting Boundaries and Identifying the Reporting Entity Identifying the Objectives of Nonprofit Social Accounting Reporting Identifying Users of Accounts and their Information Needs Building a Nonprofit Integrated Social Accounting Model

Elements of a Nonprofit Integrated Social Accounting Model

Economic and Human Resources Value Creation Internal Systems and Processes Organizational Learning, Growth, and Innovation Interaction of the Elements

Implementing the NISA Model Summary and Conclusions References

Voluntary Disclosure in a Regulated Context: The Case of Italian Social Enterprises

Abstract Introduction The Context: Italian Social Enterprises in a New Legal Framework The Debate Regarding Voluntary and Mandatory Social and Environmental Disclosure Within the Italian Context of Social Enterprises Research Design

Sample Content Analysis

Findings and Discussion Conclusion Notes References

Intellectual Capital Reporting in the Italian Nonprofit Sector. An Image-Building or an Accountability Tool?☆

Abstract Introductory Remarks Literatures Review and Hypotheses Development

Accountability Perspective Reputational Perspective

Research Methodology Research Template

The IC Measurement, Management, and Reporting Models The Informative Power of IC Indicators The Attitude of the Organization Towards its Stakeholders The Main Aim of Assuring IC Reports

Description of the Case Study and of Its Nonprofit Setting Analyzing the IC Reporting Practices of ANPAS Piemonte

The IC Measurement, Management, and Reporting Model The Informative Power of IC Indicators The Attitude of the Organization Towards its Stakeholders The Main Aim of the Assurance of IC Reports

Conclusions Notes References

About the Authors List of Referees About the Editors

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