The purpose of this article is to present a framework to understand transparency in the third
sector and then to explore the main research streams regarding the disclosure of information …

Social enterprises have attracted increased attention from both researchers and
practitioners around the world. In the social enterprise context, scaling social impact is …

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 …

While in recent decades the social and business sectors have evolved on fairly separate
tracks, today companies are increasingly expected to generate social value in addition to …

Purpose The purpose of this paper is to explore the utilization of the social network,
Facebook, as an instrument of stakeholder engagement and dialogic accounting in …

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) …

Purpose The scope of the study is to analyze an Italian family firm operating in the
transformation and marketing of durum wheat to investigate the degree of accountability of …

Observers have noted that organizations in all sectors, whether business, nonprofit, or
government, have been moving toward rationalized structures that presuppose and express …

This research analyzes the drivers of voluntary transparency in nonprofit organizations
(NPOs). Particularly, we assess the influence of key internal and external resource providers …