What Counts: Social Accounting for Nonprofits and Cooperatives answers these questions and more. Jack Quarter, Laurie Mook, and Betty Jane Richmond from the University of Toronto go beyond traditional accounting and tell the story of nonprofit and cooperative performance.

Touted by many sector leaders, both domestically and internationally, this book will appeal to:

• Nonprofit and Cooperative Managers, Members, Staff, and Boards
• Instructors in Nonprofit Management, Business, Public Administration, Community Development, Cooperative Studies, and Accounting
• Volunteer Coordinators
• Government Funders, Donors, Foundations
• Social Researchers and Policy-Makers

What Counts: Social Accounting for Nonprofits and Cooperatives starts where accounting leaves off, with methods for calculating

• Outputs
• Volunteer Value
• Social Return on Investment
• Value Added

Learn how social accounting has evolved and how it is used today. How can social accounting include social indicators and add to the full performance story for social organizations? Go no further. Quarter, Mook, and Richmond provide answers and insight to this emerging field.

"As more people become concerned about the social impact of economic activities ... communities want to understand and recognize what the social economy does for them in creating social cohesion. This book makes a central contribution for people wishing to meet these needs. It belongs, its pages turned and reflected upon, in the boardrooms and among the memberships of all cooperatives and, indeed, all like-minded institutions." — Ian MacPherson, Director, British Columbia Institute for Co-operative Studies

"This book is very significant in providing the beginnings of an alternative social accounting that can actually be described conceptually, with procedures spelled out in a 'how-to-do' manner. I cannot rave enough about the significance and value of this book." — Thomasina Borkman, George Mason University

"With new questions arising every day to challenge the contributions that nonprofits make to our communities, it is essential that we have the tools to clearly demonstrate our worth. This book holds out the promise that we can meet this challenge. For those of us on the firing line, Quarter, Mook, and Richmond give us the ammunition we need to answer the communities' questions." — Bill Benet, Executive Director, Rochester Council on Occupational Safety and Health

Tables and Figures.

Foreword.

Preface.

1. Introduction.

2. The Social Economy.

3. Social Accounting: Theory and Practical Applications.

4. A Social Return on Investment Approach.

5. Socioeconomic Impact and Resource Statements: Junior Achievement of Rochester.

6. An Expanded Value Added Statement.

7. Volunteer Value Added: Five Nonprofits.

8. A Social Accounting Toolkit.

9. Making It Count.

References.

Index.