Recent socio-economic trends, welfare state reform; the emergence of civil society and democracy have highlighted the growing significance of the non-profit sector – a sector between state and market – often associated with concepts such as ‘social economy’, ‘third sector’,...

Major budgeting reforms have been initiated in a number of OECD countries in recent years. These reforms focus on giving spending agencies greater flexibility in using resources, in exchange for holding them responsible for achieving results. This publication examines how five Member countries...