Traditional economic and accounting theories focus on investor owned enterprise which deal with the production of goods and services to maximise its economic value for shareholders. This book offers an alternative perspective. It focusses on non-profit organisations that produce goods and...

In Italy, social cooperatives are an economic reality that is constantly expanding and plays an increasing role in the national economy. Social cooperatives are economic organizations of small-to-medium size that are strongly integrated into the local environment where they happen to develop....