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bslw09309990 |
| 003 - CONTROL NUMBER IDENTIFIER |
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UtOrBLW |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
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20210303085058.0 |
| 006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS |
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150115s2014 enk o 000 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
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| International Standard Book Number |
9781784410049 (electronic bk.) : |
| Terms of availability |
£77.95 ; È105.95 ; $134.95 |
| 040 ## - CATALOGING SOURCE |
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| Original cataloging agency |
UtOrBLW |
| 050 #4 - LIBRARY OF CONGRESS CALL NUMBER |
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| Classification number |
HF5686.N56 |
| Item number |
A23 2014 |
| 072 #7 - SUBJECT CATEGORY CODE |
|---|
| Subject category code |
KFCP |
| Source |
bicssc |
| 072 #7 - SUBJECT CATEGORY CODE |
|---|
| Subject category code |
KFC |
| Source |
bicssc |
| 072 #7 - SUBJECT CATEGORY CODE |
|---|
| Subject category code |
BUS001010 |
| Source |
bisacsh |
| 080 ## - UNIVERSAL DECIMAL CLASSIFICATION NUMBER |
|---|
| Universal Decimal Classification number |
657 |
| 082 04 - DEWEY DECIMAL CLASSIFICATION NUMBER |
|---|
| Classification number |
657.98 |
| Edition number |
23 |
| 245 00 - TITLE STATEMENT |
|---|
| Title |
Accountability and social accounting for social and non-profit organizations |
| Medium |
[electronic resource] / |
| Statement of responsibility, etc. |
edited by Michele Andreaus, Lee D. Parker, Ericka Costa. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. |
|---|
| Place of publication, distribution, etc. |
Bingley, U.K. : |
| Name of publisher, distributor, etc. |
Emerald, |
| Date of publication, distribution, etc. |
2014. |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
1 online resource (xiv, 287 p.) |
| 490 1# - SERIES STATEMENT |
|---|
| Series statement |
Advances in public interest accounting, |
| International Standard Serial Number |
1041-7060 ; |
| Volume/sequential designation |
v. 17 |
| 505 0# - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents 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. |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc. |
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. |
| 588 0# - SOURCE OF DESCRIPTION NOTE |
|---|
| Source of description note |
Print version record |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM |
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| Topical term or geographic name entry element |
Business & Economics |
| General subdivision |
Accounting |
| -- |
Financial. |
| Source of heading or term |
bisacsh |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Public finance accounting. |
| Source of heading or term |
bicssc |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Accounting. |
| Source of heading or term |
bicssc |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Nonprofit organizations |
| General subdivision |
Accounting. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Nonprofit organizations |
| General subdivision |
Evaluation. |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Andreaus, Michele. |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Parker, Lee D. |
| Fuller form of name |
(Lee David) |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Costa, Ericka. |
| 776 1# - ADDITIONAL PHYSICAL FORM ENTRY |
|---|
| International Standard Book Number |
9781784410056 |
| 830 #0 - SERIES ADDED ENTRY--UNIFORM TITLE |
|---|
| Uniform title |
Advances in public interest accounting ; |
| Volume/sequential designation |
v. 17. |
| 856 40 - ELECTRONIC LOCATION AND ACCESS |
|---|
| Uniform Resource Identifier |
<a href="https://www.emerald.com/insight/publication/doi/10.1108/S1041-7060201417">https://www.emerald.com/insight/publication/doi/10.1108/S1041-7060201417</a> |
