TY - JOUR
AU - Lapsley, Irvine
AB -  Marc Jegers and Irvine Lapsley* This special issue is devoted to `Accounting in the World of Strange Organisations' ± those organisations which do not fit the profit-maximising, commercial arena and which are not within the public sector of the economy. Such organisations may exhibit diverse characteristics: the pursuit of excellence, but without a profit motive; altruism and wider societal interests as core motivations instead of narrower financial concerns; accountabilities which may prove difficult to disentangle and measure with precision; diffuse ownership interests which do not necessarily manifest themselves in economic exchanges. This categorisation includes charities and not-for-profit institutions with welfare, religious or educational missions ± organisations which sit, perhaps uneasily, between the public and private sectors. Our particular concern here is with such organisational complexities in the context of accountability. Within such processes there is an observed heightening of the importance of accounting numbers (particularly as a mechanism for the quantification of performance and the holding of managers accountable) in business and in the public sector. It is a matter of interest whether this tendency is also spreading to the non-profit part of society. The articles included in this special issue on non-profit organisations were selected from the 
TI - Foreword: Accounting in the World of Strange Organisations
JF - Financial Accountability & Management
DO - 10.1111/1468-0408.00058
DA - 1998-08-01
UR - https://www.deepdyve.com/lp/wiley/foreword-accounting-in-the-world-of-strange-organisations-986OP0JKWb
SP - 169
VL - 14
IS - 3
DP - DeepDyve
ER -