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...

Purpose By contributing to the burgeoning debate regarding “for what” nonprofit organizations should be accountable, this article aims to develop and present an Integrated Accountability Model (IAM) that considers three dimensions of accountability. Methodology/approach After highlighting...

Within the accounting discipline and its literature, attention to the role of social and non-profit organizations has been growing, particularly with respect to issues of accountability and social accounting. In response, the aim of this introductory article is to present the background for the...

This paper describes the role of social cooperatives in Italy as a type of economic, nonprofit organization that is assuming an increasingly central role in the country, by contributing to its economic and social growth. In the last decade many agencies, institutions and research centres (Istat...