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Ericka Costa - Accountability and Social Accounting for Social and Non-profit Organizations

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Ericka Costa Accountability and Social Accounting for Social and Non-profit Organizations
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Accountability and Social Accounting for Social and Non-profit Organizations: summary, description and annotation

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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.

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ACCOUNTABILITY AND SOCIAL ACCOUNTING FOR SOCIAL AND NON-PROFIT ORGANIZATIONS - photo 1

ACCOUNTABILITY AND SOCIAL ACCOUNTING FOR SOCIAL AND NON-PROFIT ORGANIZATIONS

ADVANCES IN PUBLIC INTEREST ACCOUNTING

Series Editor: Cheryl R. Lehman

Recent Volumes:

Volume 1:

1986

Volume 2:

1987

Volume 3:

1990

Volume 4:

1991

Volume 5:

1993

Volume 6:

1995

Volume 7:

1998

Volume 8:

Advances in Accountability: Regulation, Research, Gender and Justice, 2001

Volume 9:

Mirrors and Prisms: Interrogating Accounting, 2002

Volume 10:

Re-inventing Realities, 2005

Volume 11:

Corporate Governance: Does Any Size Fit? 2005

Volume 12:

Independent Accounts, 2006

Volume 13:

Envisioning a New Accountability, 2008

Volume 14:

Extending Schumachers Concept of Total Accounting and Accountability into the 21st Century, 2009

Volume 15:

Ethics, Equity, and Regulation, 2010

Volume 16:

Managing Reality: Accountability and the Miasma of Private and Public Domains, 2013

ADVANCES IN PUBLIC INTEREST ACCOUNTING VOLUME 17

ACCOUNTABILITY AND SOCIAL ACCOUNTING FOR SOCIAL AND NON-PROFIT ORGANIZATIONS

EDITED BY

ERICKA COSTA

Department of Economics and Management, Trento University, Trento, Italy

LEE D. PARKER

School of Accounting, RMIT University, Melbourne, Australia; School of Management, Royal Holloway College, University of London, UK

MICHELE ANDREAUS

Department of Economics and Management, Trento University, Trento, Italy

Accountability and Social Accounting for Social and Non-profit Organizations - image 2

United Kingdom North America Japan
India Malaysia China

Emerald Group Publishing Limited

Howard House, Wagon Lane, Bingley BD16 1WA, UK

First edition 2014

Copyright 2014 Emerald Group Publishing Limited

Reprints and permission service

Contact: permissions@emeraldinsight.com

No part of this book may be reproduced, stored in a retrieval system, transmitted in any form or by any means electronic, mechanical, photocopying, recording or otherwise without either the prior written permission of the publisher or a licence permitting restricted copying issued in the UK by The Copyright Licensing Agency and in the USA by The Copyright Clearance Center. Any opinions expressed in the chapters are those of the authors. Whilst Emerald makes every effort to ensure the quality and accuracy of its content, Emerald makes no representation implied or otherwise, as to the chapters suitability and application and disclaims any warranties, express or implied, to their use.

British Library Cataloguing in Publication Data

A catalogue record for this book is available from the British Library

ISBN: 978-1-78441-005-6

ISSN: 1041-7060 (Series)

Accountability and Social Accounting for Social and Non-profit Organizations - image 3

Accountability and Social Accounting for Social and Non-profit Organizations - image 4

CONTENTS

Ericka Costa, Lee D. Parker and Michele Andreaus

Jacques Defourny and Victor Pestoff

Carlo Borzaga and Giulia Galera

Louis Beaubien and Daphne Rixon

Fernando Polo-Garrido

Michele Andreaus and Ericka Costa

Massimo Contrafatto

Laurie Mook

Ericka Costa

Stefania Veltri and Giovanni Bronzetti

LIST OF CONTRIBUTORS
Michele AndreausDepartment of Economics and Management, Trento University, Trento, Italy
Louis BeaubienRowe School of Business, Dalhousie University, Halifax, Nova Scotia, Canada
Carlo BorzagaDepartment of Economics and Management, Trento University, Trento, Italy; European Research Institute of Co-operative and Social Enterprises (Euricse), Trento, Italy
Giovanni BronzettiDepartment of Business Administration and Law, University of Calabria, Calabria, Italy
Anna Ciepielewska-KowalikInstitute of Political Studies, Polish Academy of Sciences, Warsaw, Poland
Massimo ContrafattoDepartment of Management, Economics and Quantitative Methods, University of Bergamo, Bergamo, Italy
Ericka CostaDepartment of Economics and Management, Trento University, Trento, Italy; European Research Institute on Cooperative and Social Enterprises (Euricse), Trento, Italy
Jacques DefournyCentre for Social Economy, HEC Management School, University of Liege, Sart Tilman, Lige, Belgium
Bernard EnjolrasCenter for Research on Civil Society and Voluntary Sector, Institute for Social Research, Oslo, Sweden
Adalbert EversJustus-Liebig Universitt, Giessen, Germany
Laurent FraisseCRIDA, Paris, France
Giulia GaleraEuropean Research Institute of Co-operative and Social Enterprises (Euricse), Trento, Italy
Jean-Louis LavilleCNAM-CNRS, Paris, France
Ewa LeInstitute of Social Policy, Warsaw University, Warsaw, Poland
Vincent LhuillierUniversit de Lorraine, Nancy, France
Laurie MookSchool of Community Resources and Development, Arizona State University, Phoenix, AZ, USA
Lee D. ParkerSchool of Accounting, RMIT University, Melbourne, Australia; School of Management, Royal Holloway College, University of London, UK
Pekka PttiniemiKSL Civic Association for Adult Learning, Helsinki, Finland
Victor PestoffInstitute for Civil Society Studies, Ersta Skondal University College, Stockholm, Sweden; Graduate School of Human Sciences, Osaka University
Fernando Polo-GarridoCentro de Investigacin en Gestin de Empresas/Centre for Research in Business Management (CEGEA), Universitat Politcnica de Valncia, Valencia, Spain
Daphne RixonCenter of Excellence in Accounting and Reporting for Co-operatives, Sobey School of Business, Saint Marys University, Halifax, Nova Scotia, Canada
Karl Henrik SivesindInstitute for Social Research, Oslo, Norway
Roger SpearDepartment of Engineering and Innovation, The Open University, Milton Keynes, UK
Yohanan StryjanSchool of Social Sciences, Sdertrns Hgskola, Huddinge, Sweden
Johan VamstadInstitute for Civil Society Studies, Ersta Skondal University College, Stockholm, Sweden
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