The Nonprofit Sector in the United Nations System of National Accounts: Definition, Treatment, and Practice (1992) « CNP Working Papers « Comparative Nonprofit Sector Publications « International Publications « Downloads
|Date posted||September 4, 1992|
|Categories||CNP Working Papers, Comparative Nonprofit Sector Publications, International Publications|
Comparative Nonprofit Sector Working Paper #4 | Helmut K. Anheier, Gabriel Rudney, and Lester M. Salamon.
Describes the conceptualization of the nonprofit sector in the United Nations System of National Accounts (SNA) and the development of its sector-based typology. Compares the real-world application of SNA guidelines in various countries and produces an overall assessment in terms of scope of coverage and data quality. Finally, in light of this assessment and of revisions made in the guidelines, recommends a reconceptualization of the nonprofit sector, using a structural/operational definition, rather than a client/revenue criterion.