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...

"This research-based book examines the design, implementation, and working of accounting, accountability, governance, and performance management measures of nonprofit organizations. It presents critical commentaries, contemporary and retrospective views, and useful insights from leading scholars...

This article provides a critique of the Global Reporting Initiatives (GRI) guidelines, sustainability reporting (SR) guidelines and also examines their applicability to public and third sector organizations. The article finds that these guidelines promote a ‘managerialist' approach to...