The aim of this paper is to study the phenomenon of Social Business Enterprises (SBEs) and gain an understanding of their nature, operations, objectives and implications by using Grameen Danone Foods Limited (GDFL) as an illustration. Within this context, some questions that this paper seeks to...

The issue of communicated accountability is particularly important in Faith-Based Charity Organisations as the donated funds and use of those funds are often meant to fulfil religious obligations for the well-being of society. Integrating Stewart’s (<CitationRef CitationID="CR70">1984</CitationRef>) ladder of accountability with the...</citationref>

This paper reviews the accounting and auditing definitions on materiality. The International Standard of Auditing (ISA) 320 'Materiality in planning and performing an audit' defines performance materiality as "the amount or amounts set by the auditor at less than materiality for the financial...

Changes in the Dutch non-profit regime necessitate the direct participation of citizens and businesses in non-profit organisations. Dutch society must re-invent the commitment of citizens, businesses, foundations, universities and various other organisations by increasing both ‘community...

The present paper aims to investigate the role of creative practices for settlements, with a special focus on the 'Associations of the Most Beautiful Villages' in France and Italy. The paper focuses on the critical parameters of a locality related to the attractiveness of villages from the...

After reviewing some of the most important features of Hungarian rural development, the paper attempts to explore participation and roles of non-profit organisations in this field, through the lenses of the LEADER+ Programme. As a study area, one of the seven development regions of Hungary, the...

Purpose – The purpose of this study is to identify the extent to which not-for-profit (NFP) organisations disclose information on volunteer contributions of services. Findings – This paper finds that disclosure was more prevalent on NFP web sites compared to digital annual report...

Purpose – The purpose of this paper is to outline a method developed for analysis of narrative reporting by charities concerning the carrying out of their aims for public benefit (as required by charity law). It seeks to assess the effectiveness of the method as a means of measuring...

Changes in the Dutch non-profit regime necessitate the direct participation of citizens and businesses in non-profit organisations. Dutch society must re-invent the commitment of citizens, businesses, foundations, universities and various other organisations by increasing both ‘community...