Measuring volunteer inputs: telling the whole story

Laurie Mook

Chapter 8 in Research Handbook on Nonprofit Accounting, 2023, pp 133-153 from Edward Elgar Publishing

Abstract: This chapter focuses on research on measuring and imputing a value for volunteer inputs. While the value of volunteering can be looked at from multiple stakeholder perspectives, this chapter focuses on volunteer inputs from the perspective of the organization. It presents arguments for and against accounting for volunteers, as well as the motivations and barriers to reporting. Several accounting models that include a value for volunteer resources are described, as well as research studies that have incorporated volunteer inputs as a variable. The chapter ends with a discussion and next steps in accounting research on volunteer inputs.

Keywords: Business and Management; Economics and Finance; Research Methods (search for similar items in EconPapers)
Date: 2023
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