Purpose In the face of crises, nonprofit organizations (NPOs) have focused on their financial
viability but there are other operational aspects to consider (eg activity or volunteer …

Purpose The primary purpose of this paper is to provide an analysis of the key perspectives
that emerge in this Accounting, Auditing & Accountability Journal (AAAJ) Special Issue as a …

Evaluating NGO accounting and reporting practices in a developing economy: the case for
reforms | Emerald Insight Books and journals Case studies Expert Briefings Open Access Publish …

Purpose This study analyses how different forms of online accountability–hierarchical/
individualising, hierarchical/calculative and socialising accountability–influence online …

Across the globe, third sector organizations (TSOs) have long been recognized for their
significant contributions to community support and sustainable development. However, their …

This research analyzes the relationship between board composition and web transparency
in nonprofit organizations (NPOs). The board is conceived as a governance mechanism that …

Cet article propose une analyse des référentiels relatifs à la gouvernance associative. Grâce
à la lexicométrie, il synthétise les théories, mécanismes, parties prenantes et bonnes …

On the basis of agency and resource dependence theories, this paper mainly discusses the
relationship between the board and financial performance of nonprofit foundations (NPFs) in …

Although the chief executive officers (CEOs) are the primary figures in nonprofit
organizations (NPOs), there is limited literature on the impact of their characteristics and …

Abstract The Third Sector has been receiving increasing attention from society, including
academics, due to its importance in the face of the lack of government responses to many of …