This present publication offers the reader a first complete statistical overview of cooperatives, mutual and non-profit sectors in the European Union. It is the result of pilot survey which began in 1991 covering the 12 member States which formed the European Union at that time. ... The main aim of this publication is to offer a statistical insight into these particular types of economic organisations, which have in common - as unincorporated firms and unlike corporations - that they do not distribute dividends. Figures presented in this publication show the picture of a versatile, dynamic and important sector for its size. ... -- [Preface].

This present publication offers the reader a first complete statistical overview of cooperatives, mutual and non-profit sectors in the European Union. It is the result of pilot survey which began in 1991 covering the 12 member States which formed the European Union at that time. ... The main aim of this publication is to offer a statistical insight into these particular types of economic organisations, which have in common - as unincorporated firms and unlike corporations - that they do not distribute dividends. Figures presented in this publication show the picture of a versatile, dynamic and important sector for its size. ... -- [Preface].

This book addresses the issues and functioning of accounting and accountability for social and non-profit organizations. It presents research papers that address the limitations of conventional accounting, the meaning of accountability, and the potential of social and environmental accounting for these organizations.

Over the last two decades the development of the 'third sector' has been underpinned by principles of independence and autonomy,regulation and accountability and patronage through partnership. The essays in this collection expose the resulting tensions in the relationship between voluntary sector and the state. As the government role has switched from that of provider to enabler and regulator, many charities and voluntary organisations have been forced by financial pressures to offer services and engage in trading activities, performing a wide range of sometimes –conflicting functions which an threaten their relationships with service-users and funds. The contributions to this volume address the pressing legal questions about governance, openness, accountability and regulation raised by the shifting boundary between state and voluntary sector responsibilities. Specific areas discussed include the legal structure and governance of voluntary bodies, accountability to government and to service-users, regulation and privatisation, partnership with central and local government, taxation of trading activities, volunteer behaviour and regulation, political independence and control, and conflicts of interest.

TOPICS IN THE BOOK The Adopted Strategic Management Practices on Governance of LGAs in Tanzania The Effects of Natural Disasters on Development: A Case of Uganda The EU Model of Socially Responsible Public Procurement Challenges of the Social Economy Action Plan for Greece in the Light of the Socially Responsible Public Procurement Kenya Elections Trail: East African Roads Lead to Nairobi Anew