What Counts: Social Accounting for Nonprofits and Cooperatives

Social accounting focuses on the effects of an organization on its communities of interest--this book specifically focuses on non-profit firms and cooperatives. Quarter/Mook/Richmond look at how nonprofits and cooperatives create value and how they can measure their social performance. The book makes extensive use of models that can be applied by nonprofits and cooperatives. The models are explained in detail and there is a how-to chapter that is oriented towards managers and directors of nonprofits and cooperatives. These models include volunteer contributions and other social inputs that normally are not given a monetary value within financial statements. For anyone who «keeps the books» for nonprofit organizations and cooperatives.