Nonprofit organizations (NPOs) promote citizens' participation in community life through
several different kinds of organizations: some more informal (such as associations and …

Purpose The purpose of this paper is to provide empirical evidence of the relationship
between intellectual capital (IC) and economic performance, with focus on social …

Purpose–This paper aims to discuss the notion of social impact of social impact
measurement in social enterprises by supporting the multiple-constituency theory as a …

Purpose The purpose of this paper is to explore how blockchain and triple-entry accounting
technologies may improve non-governmental organisation (NGO) accountability by …

Purpose The purpose of this paper is to investigate the multidimensional nature of social
and nonprofit organisations' accountability and performance measurement systems (PMSs) …

By means of a questionnaire survey, this paper aims at analyzing the primary stakeholder
viewpoint regarding nonprofit organization accountability. In detail, it investigates the …

Purpose This paper aims to verify which intangible assets attributable to intellectual capital
(IC) influence the anti-cyclical nature and the resilience of social enterprises (SEs) during …

While evaluation is seen as a mechanism for both accountability and learning, it is not self-
evident that the evaluation of niche experiments focuses on both accountability and learning …

Attracting resources to achieve established goals makes social reporting necessary in
relation to an organization's stakeholders, and reports on the social impact of resource use …

Purpose This article examines whether accountability can contribute to the analysis of
effectiveness in grassroots voluntary organizations (GVOs) in France. Design/methodology …