The purpose of this article is to present a framework to understand transparency in the third
sector and then to explore the main research streams regarding the disclosure of information …

Background Organisational performance measurement is a recognised business
management tool and essential for survival and success. There is a paucity of …

Purpose This paper aims to investigate the association among trustee board diversity (TBD),
corporate governance (CG), capital structure (CS) and financial performance (FP) by using a …

Recently, calls have grown louder for more stakeholder democracy that is, letting
stakeholders participate in the process of organizing, decision‐making, and governance in …

This article examines the concept of creating shared value (CSV) as articulated by Michael
Porter and Mark Kramer, in non‐Western and Western contexts. We define non‐Western …

Organisations with explicit social missions such as social enterprises, impact investors,
nonprofits, and foundations are under increasing pressure to illustrate their impact on the …

Purpose This article examines whether accountability can contribute to the analysis of
effectiveness in grassroots voluntary organizations (GVOs) in France. Design/methodology …

Purpose This study proposes a model of the effect of financial and non-financial
performance measures on nonprofit organizations'(NPOs') effectiveness where internal …

Social enterprises, as typical hybrid organisations, are embedded in a plural institutional
environment in which some stakeholders regard achieving social goals as fundamental …

Purpose The aim of this paper is to contribute to a greater understanding of non-profit
organization (NPO) management control systems (MCS) and accountability in organizations …