An empirical investigation of the Third Sector in Spain: Towards a unified reconceptualization.

7Citations
Citations of this article
26Readers
Mendeley users who have this article in their library.
Get full text

Abstract

The definition and conceptualization of the Third Sector is part of a type of literature identified by its ambiguity and terminological disparity. The definitions used to explain the sector in which private non-profit entities are located are insufficient and imprecise. Therefore, starting from a deep systematic bibliographic review, and taking into account the theoretical approach to the nonprofit sector originating in the Anglo-Saxon environment, this work proposes to include as characteristics of these entities that economic benefit should not be used as the main measure of their efficiency and that they should provide services and produce goods without consideration or with a lower cost. Thus, the objective is, on the one hand, to demonstrate the acceptance of these characteristics and, on the other, to evaluate the inferential relationship between them and the typological variables juridical form, scope of activity and budget level. Finally, the unified re-conceptualization is presented through an integral definition of the Third Sector.

Cite

CITATION STYLE

APA

Corral-Lage, J., Maguregui-Urionabarrenechea, L., & Elechiguerra-Arrizabalaga, C. (2019). An empirical investigation of the Third Sector in Spain: Towards a unified reconceptualization. Revista de Contabilidad-Spanish Accounting Review, 22(2), 145–155. https://doi.org/10.6018/rcsar.376151

Register to see more suggestions

Mendeley helps you to discover research relevant for your work.

Already have an account?

Save time finding and organizing research with Mendeley

Sign up for free