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  • 1
    UID:
    almahu_9949068932502882
    Format: 1 online resource (xiv, 287 p.)
    ISBN: 9781784410049 (electronic bk.) :
    Series Statement: Advances in public interest accounting, v. 17
    Content: 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.
    Note: 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.
    Additional Edition: ISBN 9781784410056
    Language: English
    URL: Volltext  (URL des Erstveröffentlichers)
    Library Location Call Number Volume/Issue/Year Availability
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  • 2
    UID:
    gbv_1655696882
    Format: 1 online resource (xiv, 287 p.)
    ISBN: 9781784410049
    Series Statement: Advances in public interest accounting v. 17
    Content: 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.
    Additional Edition: ISBN 9781784410056
    Additional Edition: Erscheint auch als Druck-Ausgabe ISBN 9781784410056
    Language: English
    Library Location Call Number Volume/Issue/Year Availability
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  • 3
    Online Resource
    Online Resource
    Bradford : Emerald Group Publishing Limited
    UID:
    gbv_813268885
    Format: Online-Ressource (302 p)
    Edition: Online-Ausg.
    ISBN: 9781784410056
    Series Statement: Advances in Public Interest Accounting v.17
    Content: This book addresses the issues and functioning of accounting and accountability for social and non-profit organizations. It presents research papers that address the limitations of conventional accounting, the meaning of accountability, and the potential of social and environmental accounting for these organisations
    Note: Description based upon print version of record , Front Cover; Accountability and Social Accounting for Social and Non-Profit Organizations; Copyright page; Contents; List of Contributors; Foreword; References; Part I: Introduction; The Rise of Social and Non-Profit Organizations and Their Relevance for Social Accounting Studies; 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 SectorPart 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; 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 LandscapeBeyond 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; Appendix: Country Overviews; Belgium; Concepts; Positive Effects of Public Recognition and Promotion; The Rise of Social Entrepreneurship; Challenges Ahead: Tensions and Traps; References; Finland; Boundaries and Importance of the Finnish Third Sector; The Role of the Third Sector; Present Expectations for the Third Sector , ReferencesFrance; Third Sector Images and Concepts; Recent Trends; Public Policies Supporting the SSE; The SSE Act: Towards a Legal Basis for the SSE; New Academic Networks; The New Legal Status of 'Collective Interest Cooperative Society'; The Controversial Emergence of the Social Entrepreneurship Movement; SSE: Solutions to the Crisis or Victims of Austerity; Notes; References; Germany; Historical Developments; The Presence: Blurred Sectorial Borders; Third Sector Concepts in the General Public and the Academic World; Major Recent Trends in Germany; References; Italy , Growth of the Italian Third SectorOrganizational Forms and Fields of Activity; Heterogeneity and Diversification of the Third Sector; Research; Notes; References; Norway; Images and Concepts; Recent Trends; Decline of the Social Movement Tradition; Recent Changes at the Local Level; Increasing Marketization; Relations with the Public Sector; Recent Changes in Third Sector Images and Concepts; Notes; References; Poland; Key Figures; Number of Organizations; Employment; Financial Base; Socio-Political Considerations; Roles of TSOs; From Coerced Membership to Voluntary Participation , Networks, Legitimacy and Corruption
    Additional Edition: ISBN 9781784410049
    Additional Edition: Erscheint auch als Druck-Ausgabe Accountability and social accounting for social and non-profit organizations Bingley [u.a.] : Emerald, 2014 ISBN 9781784410056
    Language: English
    Keywords: Electronic books
    URL: Volltext  (lizenzpflichtig)
    Library Location Call Number Volume/Issue/Year Availability
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  • 4
    UID:
    gbv_81528098X
    Format: XIV, 287 S.
    ISBN: 9781784410056
    Series Statement: Advances in public interest accounting 17
    Note: Enth. 10 Beitr
    Additional Edition: Erscheint auch als Online-Ausgabe Costa, Ericka Accountability and Social Accounting for Social and Non-profit Organizations Bradford : Emerald Group Publishing Limited, 2014 ISBN 9781784410056
    Language: English
    Subjects: Economics
    RVK:
    Library Location Call Number Volume/Issue/Year Availability
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  • 5
    Online Resource
    Online Resource
    Bradford, [England] :Emerald Group Publishing Limited,
    UID:
    edocfu_9959244490802883
    Format: 1 online resource (302 p.)
    Edition: First edition.
    ISBN: 1-78441-004-7
    Series Statement: Advances in public interest accounting, v. 17
    Content: 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.
    Note: Description based upon print version of record. , 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. , English
    Additional Edition: ISBN 1-78441-005-5
    Additional Edition: ISBN 1-322-44824-8
    Language: English
    Library Location Call Number Volume/Issue/Year Availability
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