Purpose: The purpose of this paper is to investigate the multidimensional nature of social and nonprofit organisations' accountability and performance measurement systems (PMSs). It further considers how these systems help in defining outcome performance indicators downward to beneficiaries...

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....

Despite a growing interest in cooperatives, the knowledge of real economic, occupational and social dimensions of the cooperative enterprises is still little and fragmentary, at both a national and an international level. This is also the case of Italy, a country with one of the most widespread...

Despite the growing interest in cooperative enterprise, our knowledge of the real economic, social, and employment size of the cooperative movement, both internationally and within individual countries, is scarce and fragmentary. In Italy over the years, a number of public bodies, institutions,...

This paper describes the role of social cooperatives in Italy as a type of economic, nonprofit organization that is assuming an increasingly central role in the country, by contributing to its economic and social growth. In the last decade many agencies, institutions and research centres (Istat...