Volunteers’ inputs to public and other not-for-profit organisations are significant. However, while statisticians gather data on volunteering, accountants do so less often due to a debate as to whether the relevance of recognising volunteer input in financial reports outweighs the reliability...

Volunteer input is vital for achieving the organizational objectives of third-sector service-providers, but volunteers are often invisible in these organizations' financial reports. Preparation cost and a lack of robust models have previously limited the valuation of volunteer time and yet board...