This paper reviews the accounting and auditing definitions on materiality. The International Standard of Auditing (ISA) 320 'Materiality in planning and performing an audit' defines performance materiality as "the amount or amounts set by the auditor at less than materiality for the financial...

Changes in the Dutch non-profit regime necessitate the direct participation of citizens and businesses in non-profit organisations. Dutch society must re-invent the commitment of citizens, businesses, foundations, universities and various other organisations by increasing both ‘community...

The present paper aims to investigate the role of creative practices for settlements, with a special focus on the 'Associations of the Most Beautiful Villages' in France and Italy. The paper focuses on the critical parameters of a locality related to the attractiveness of villages from the...

Non-profit organisations are enjoying an increasing amount of power and influence in Spain when it comes to raising citizen awareness on issues such as the environment, cooperation and human rights. However, they are gradually losing that aura of trust and credibility, due to their close links...

After reviewing some of the most important features of Hungarian rural development, the paper attempts to explore participation and roles of non-profit organisations in this field, through the lenses of the LEADER+ Programme. As a study area, one of the seven development regions of Hungary, the...

Purpose – The purpose of this study is to identify the extent to which not-for-profit (NFP) organisations disclose information on volunteer contributions of services. Findings – This paper finds that disclosure was more prevalent on NFP web sites compared to digital annual report...

Changes in the Dutch non-profit regime necessitate the direct participation of citizens and businesses in non-profit organisations. Dutch society must re-invent the commitment of citizens, businesses, foundations, universities and various other organisations by increasing both ‘community...

After reviewing some of the most important features of Hungarian rural development, the paper attempts to explore participation and roles of non-profit organisations in this field, through the lenses of the LEADER+ Programme. As a study area, one of the seven development regions of Hungary, the...