Abstract
Although research indicates that volunteer labor is of significant value to many nonprofit organizations, this value is generally not included in the organization's financial accounting statements. This study discusses the value added to nonprofit membership organizations of the volunteering done by its members. It uses an exploratory case study of the Association for Research on Nonprofits Organizations and Voluntary Action (ARNOVA) to demonstrate how volunteer labor is valued and presented within a social accounting framework by utilizing the Expanded Value Added Statement. This is followed by discussion of some of the benefits and limitations of such a method and policy implications.
Original language | English (US) |
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Pages (from-to) | 504-520 |
Number of pages | 17 |
Journal | Nonprofit and Voluntary Sector Quarterly |
Volume | 36 |
Issue number | 3 |
DOIs | |
State | Published - Sep 2007 |
Externally published | Yes |
Keywords
- Nonprofit membership organization
- Social accounting
- Value added
- Volunteer labor
ASJC Scopus subject areas
- Social Sciences (miscellaneous)