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Heritage assets (HAs) are important goods or properties that define a country’s culture, history, and identity. Public sector entities are the primary custodians of a nation’s heritage properties; however, many local museums and historic houses are managed by private not-for-profit (NFP) organisations that essentially act to conserve these heritage places.

Through a documentary analysis, this chapter aims to investigate the points of convergence and the differences between accounting policies for governmental heritage and private NFP organisations.

The study demonstrates that even private NFP entities present the same characteristics as public sector ones in the accounting of heritage goods and that there are certain accounting standards being equally applicable; therefore, the accounting policies for governmental heritage are in accordance with the accounting policies for NFP organisations such as museums, art galleries, charities, churches, for their heritage goods.

There are different types of non-profit organisations (NPOs) characterised by the different extents of their volunteer management practices. In addition, the use of volunteer work measurement tools is infrequent among these organisations, especially in contexts where NPOs face no obligations or standard practices in this area, such as in Italy. The literature has stated that volunteer programmes and activities are effective if a NPO is highly structured and employs good volunteer management practices and that the measurement of volunteer work may increase the effectiveness of such programmes; this is frequent, for instance, in US NPOs. However, what would occur if a NPO introduces the measurement of volunteer work in a context where volunteer management is not highly structured, such as in Italy?

To study this topic, we adopt the quasi-experimental approach to examine six Italian voluntary organisations (VOs) based in Abruzzo. The treatment consists of the gradual introduction of volunteer work measurement tools to the managers and volunteers who work for the selected organisations, as well as the observation of the early impact of this treatment on the effectiveness of volunteer programmes and activities. This paper aims to discuss the issue of the implementation of measurement tools for effectively managing volunteer services in two different contexts: Italian and US NPOs.

Our findings have practical implications, especially with regard to the management of relatively unstructured volunteer organisations that would like to introduce new tools of measurement but do not have the necessary skills to do so. We also wish to show in this work how some organisations are implementing these tools and highlight the initial effects produced by this implementation process.

This study is innovative, particularly for contexts in which there are no obligations and customs with regard to the measurement of volunteer work.

There has been limited research on why football clubs contribute to charity. This paper examines how football clubs and their charitable conduits report information when discussing their connectedness. In addition, it explores reasons why, and the extent to which, football clubs support altruism via such charitable vehicles.

Case studies of four major football teams (Manchester City/Manchester United in England and AC Milan/Inter Milan in Italy) are discussed, with formal reports of the clubs and their associated charitable conduits being analysed.

Boundaries between the clubs and their charitable conduits are frequently blurred. Evidence suggests that acknowledging the co-existence of different factors may help to understand what is reported by these organisations and address some of the caveats in terms of autonomy and probity of their activities and reporting practices.

The research uses case studies of four major ‘powerhouses’ of the game and their associated charitable spinoffs. While this is innovative and novel, expanding the research to investigate more clubs and their charitable endeavours would allow greater generalisations.

The study provides material that can be used to reflect on the very topical subject of ‘sportswashing’. This has the potential to input to deliberations relating to the future governance of the game.

The paper explores relationships between businesses and charities/nonprofits in a sector so far little investigated from a charitable accountability perspective. It suggests that motives for engaging in charitable activity and highlighting such engagement may extend beyond normal altruism or warm-glow emotions.

The advantages of lasers over broad‐band light sources for spectroscopic measurements have long been recognized. Laser techniques offer the ability to measure the concentrations of trace species in a gas stream in “real time” with sensitivity and molecular selectivity not possible with broad band spectroscopic techniques. Until recently, the use of laser‐based instruments has been largely limited to laboratory or one‐of‐a‐kind devices. However, the increased availability of solid‐state tunable diode lasers, recent advancements in fiber optic coupling and advanced signal processing have made it possible to develop instruments that offer customers enabling technology at an affordable price. Spectrum Diagnostix has developed a family of tunable diode laser‐based instruments used in a variety of applications including: fugitive release detection of HF and H₂S in the refining and petrochemical industries, stack monitoring, and using extractive sample probe, in situ process control. SpectraScan instruments obtain their high sensitivity and chemical selectivity utilizing a technique known as wavelength modulated spectroscopy. Described simply, a near infra‐red diode laser’s wavelength is scanned rapidly and repeatedly through a molecular absorption line. A photodetector senses the instantaneous fraction of emitted laser power that is transmitted through the chemical bearing gas. Measurement of the relative amplitudes of offline to online transmission yields a precise value of the quantity of chemical along the laser beam’s path. The amplitude modulated signals are then detected using established radio receiver and signal processing techniques. The SpectraScan monitors are designed for permanent installation in harsh industrial and petrochemical environments and are approved for Class I, Division 2 hazardous area use. Describes the SpectraScan instruments, their field applications, and reviews operating data compiled from open path measurements of HF in refineries.

This paper explores the characteristics and organisational attributes of hybrid non‐profit organisation (NPO)/public sector settings to identify the particular challenges presented for performance management and to further explore the extent to which such characteristics and attributes might impinge on a move to “performance governance” as a performance framework ideal type.

A preliminary case study of an Irish NPO/public sector hybrid organisation was used to ground a review of NPO and public sector performance management concepts and theoretical developments. The review focused on the implications of organisational characteristics/attributes of the hybrid case study organisation for performance management.

Five organisational characteristics/attributes are identified as central to the understanding of the challenges for performance management in such settings: inter‐stakeholder relationships; tensions across priority objectives; culture and institutional clashes; power distribution; and interdependent stress. Further, it is suggested that while the adoption of collaborative public sector models suggests a move toward performance governance, the performance challenges identified in the hybrid setting give rise to particular barriers to any substantive movement in that direction.

Performance of NPO/public sector hybrid organisations has only relatively recently attracted the attention of researchers. The paper contributes to this emerging area by identifying certain organisational characteristics/attributes particular to such hybrids that are critical to understanding the challenges for performance management in such settings.

The COVID-19 global pandemic has caused significant disruptions to the non-profit sector, highlighting the issues that the narrowly focused, traditional conception of governance fails to address. The purpose of this paper is to propose a contingency-based framework with its theoretical underpinnings in the existing literature, in order to support future empirical research on non-profit governance and accountability practices.

From a theoretical perspective, this paper synthesizes relevant existing literature and proposes a contingency-based accountability and governance framework in the non-profit sector. This paper draws on Ostrower and Stone’s (2010) contingency-based framework on boards and Hyndman and McDonnell’s (2009) conception of governance systems. This paper engages with the New Zealand and Australia context while reviewing relevant literature and relevant regulations.

The global pandemic has caused severe worldwide disruptions both socially and economically. There have been dramatic changes to the ways in which non-profit organisations (NPOs) operate. There is an urgent need to understand how such changes in the external environment impact on NPOs’ governance and accountability practices. In this context, the contingency-based accountability and governance framework proposed in this paper has important implications for non-profit research, while opening up an avenue for future research in this field.

This paper does not involve empirical analysis.

This paper contributes by facilitating better understanding on how external contingencies like the COVID-19 global pandemic affect the external and internal environment of an NPO, how they impact on stakeholders and their interplay with an NPO’s governance and accountability systems. It also suggests that regulators of the non-profit sector, umbrella support organisations, and funders proactively encourage and guide NPOs to embrace a wider scope of governance and strengthen the level of governance in the sector.

This paper contributes to the literature by proposing a contingency-based accountability and governance framework in the non-profit sector to support future research in this field. It also sheds light on competing theoretical debates relating to the conceptualisation and operationalization of accountability and governance.

This study aims to investigate how professional financial statement users use carbon accounting information in their decisions and whether this use is sensitive to changing the decision context from an investment to a donation.

Using a sample of 173 US professional financial statement users, the authors conduct an experiment that manipulates an investment or donation choice to evaluate how differing levels of carbon sequestration affect decision-making across contexts.

Carbon sequestration information affects users’ donation decisions but does not affect investment decisions. Variation in the reliability of the information and whether the information is linked to strategy do not affect users’ decision-making.

This study is performed by an experiment and informs our understanding of the relevance to users of carbon sequestration disclosure. Results indicate that carbon sequestration disclosure has value for donation but not investment decisions. The authors interpret this as evidence of some value of this type of disclosure in professional financial statement users’ decision-making but not for a financially focused evaluation.

This paper provides unique insights into the effect of reporting carbon sequestration on decision-making. There has been significant research on the broader topic of corporate sustainability, and capital markets research indicates that the market values increased sustainability disclosure. This study extends the research by examining a specific component of carbon disclosure that is not currently widely reported and by the use of information for different types of evaluations. The results find evidence that the value of this type of carbon disclosure does not stem from a purely financial perspective but instead, from other nonpecuniary factors.

Humanitarian relief organisations such as charities count on donations to provide assistance to people in need when disasters occur. In the UK, about 11,200 charity shops collect second-hand goods from donors to raise funds for their parent charity to support target beneficiaries. As their numbers increase, charity shops are finding it difficult to secure good quality stock. Furthermore, they may need to plan ahead to secure sufficient stock when the economy experiences a downturn. This paper identifies the charity shop's role and its donation flow in the multi-tier supply chain and empirically assesses the barriers that influence intention to donate with a mixed-methods approach.

In order to explore the charity shop's role within the multi-tier supply chain, this study begins with a literature review and then develops a conceptual model. In order to empirically evaluate the barriers that influence intention to donate, the authors conducted semi-structured interviews with 14 charity shop managers and collected 222 usable questionnaires from donors. The interpretive structural modelling (ISM) approach was applied to examine the interrelationship among barriers and rank their priority.

This paper identifies ten significant barriers that influence intention to donate: lack of good quality items for donation; lack of information on how charity shops make use of donations; lack of familiarity with the donation process; lack of information of what items can be accepted by charity shops; lack of awareness of the impact that donations make; the difficulty of being available at the scheduled times for charity shops' free pick-up services; the difficulty of donating during shops' opening hours; the difficulty of finding parking to access charity shops; and living too far away from charity shops. In particular, the questionnaires' results indicate that lack of good quality items is the most significant barrier. This is also reflected in the ISM model, and thus needs more attention.

The results are very useful for charity shops themselves to understand current barriers to securing good quality stock and to develop potential stock-securing interventions based on these barriers' priority.

Although charity shops have been investigated by several researchers, their supply chain remains insufficiently explored. This paper fills this gap by identifying the charity shop's role and its donation flow in the supply chain and by empirically assessing the supply-side barriers with a mixed-methods approach.

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 providing support service for capacity constrained service users. Specifically, the paper examines the role of MCS and accountability in supporting mission realization in NPOs providing services to people with intellectual disabilities and reflects on this in the context of the COVID-19 pandemic.

The research comprised a case study of four NPOs providing services to people with intellectual disabilities in Ireland conducted prior to the global COVID-19 pandemic. The study probed management's perceptions of stakeholders and examined the manner in which the design and use of MCS and accountability processes supported mission realization.

Service users were regarded as the least powerful stakeholder and consequently the least attended to in terms of MCS and accountability processes. The absence of relational and dialogical accountability with service users is not only central to maintaining this power asymmetry but also poses a threat to mission realization. These deficits can be addressed through the integration and monitoring of internal advocacy activities into MCS and accountability processes, which, on reflection, may also mitigate some of the negative consequences for service users of isolation from external support networks in times of crisis.

This research has opened up an area for enquiry – internal advocacy – heretofore not addressed in the management accounting literature, opening up a novel vein for future research. Such research could further examine the role of internal advocacy, drawing from and adding to the research in other support service domains. A number of objectives and questions might be considered: (1) probing the level of management recognition of the role of direct engagement in advocacy activities in supporting service user agency; (2) identifying with service users and management the nature and attributes of effective advocacy activities and practices; (3) questioning how such advocacy activities and practices might be reflected in MCS; (4) identifying what service user stakeholders regard as effective accountability to them in relation to their needs and objectives; and (5) assessing the impact on service user experience and on NPO mission realization of internal advocacy activities and the monitoring and review thereof through MCS. These suggestions for future research draw attention to aspects of support service delivery that have the potential to be profoundly influential on service outcomes.

A performance management model reflecting the identified need to incorporate internal advocacy mechanisms into organizational management control systems is proposed in an effort to increase accountability of NPOs to their core mission stakeholder – service users. This model may be of value to NPO management as they move from a medical-model of care to a rights-based model for service delivery in care settings.

The paper reflects the importance of listening to the voice of vulnerable service users in NPO care settings and proposes a mechanism for embedding internal advocacy in formal management control systems and accountability processes.

In proposing an “agency” supportive relational and dialogical accountability logic for such organizations, underpinned by “internal advocacy”, this research provides theoretical and practical insights for accountability processes and the design of MCS. The findings contribute empirically, not just to the NPO management and MCS literature but also to understanding the relational interaction of service users with service organizations, and what this means in supporting service user objectives and realization of organizational mission.

The purpose of this paper is to examine the accounting and governance of public private partnerships (PPPs) that are structured as joint venture partnerships. Drawing on Giddens’ structuration theory, the paper examines how human agents interact with these joint venture structures and analyses the effects on financial disclosures and public accountability for taxpayers’ investments.

The authors adopt a cross-case analysis to investigate two such PPP schemes, which form part of the UK’s programme of investment in primary healthcare, known as the Local Improvement Finance Trust (LIFT) policy. The authors employ a combination of interviews and analysis of financial statements and publicly available official documents.

The corporate structure of these LIFT schemes is very complicated so that the financial accounting is opaque. The implication is that the joint venture mechanism cannot be relied upon to deliver transparency of reporting. The paper argues that the LIFT structures are deliberately constructed by human agents to act as barriers to transparency about public expenditure.

The financial reporting undermines public accountability and transparency as both are necessarily restricted. Policy makers should pay attention to not only the private sector technologies but also the manner in which structures are used to reduce transparency and consequently undermine public accountability.

The paper provides detailed analysis from the perspective of structuration theory to show how human agents use structures to impact on financial reporting and public accountability.