This is the first book of its kind to bring together the microeconomic insights on the
functioning of non-profit organizations, complementing the wide range of books on the …

Purpose The purpose of this paper is to reflect on the critical themes explored by the five
papers in this Accounting, Auditing & Accountability Journal (AAAJ) special issue and to …

Many non-profit enterprises are created ex-nihilo by individuals. The choice of non-profit
status may be all the more surprising since this legal form denies founders the right to …

In this paper, we articulate that rent-seeking behavior by nonprofit charities and budgetary
discretionary behavior by public agents should lead to a positive correlation between …

Nonprofit organizations are traditionally assumed to dislike commercial activities. In the
USA, they are however allowed to engage in commercial activities, but the income they …

A small-scale computational general equilibrium model is used to examine the efficiency
costs of exempting commercial nonprofits from the corporate income tax when they compete …

An organization faces a stream of random events everyday. Whether to set managerial rules
or allow managerial discretion is a key issue in organizations. In this paper, we investigate …

In social economics non-profit organizations are generally seen as sharing a common social
sensibility; in particular, they aim to serve their members' interests and/or those of the wider …

The aim of this chapter is to provide a conceptual and intuitive overview of the main insights
stemming from a microeconomic,“theory of the firm” like, analysis of non-profit organisation …

У статті розглянуто основні функції та напрями діяльності неприбуткових організацій;
описано підходи до оподаткування організацій в Україні та за кордоном. Обґрунтовано …