Andrea Bassi is Associate Professor of Sociology at the University of Bologna. He has a PhD in Sociology and Social Policy from the University of Bologna. His research interests include studies on nonprofit organizations in the field of social and health services, particularly concerning the relationships between public administration and nonprofit deliverers, and systems of measurement of organizational performance and social impact of nonprofit organizations. He has 15 years of experience as Manager of nonprofit institutions in Italy, associations, social cooperatives, voluntary organizations and foundations, both at the local and national level. Mário Aquino Alves holds a PhD in Business Administration from the Getulio Vargas Foundation – SP. He has a law degree from the University of São Paulo. He concluded post-doctorate studies at HEC Montréal. He is a Fellow in Productivity in Research 1D of CNPq. He is a member of the Center Collegiate for Studies inPublic Administration and Government and the editor of the Public Citizenship and Management Agendas. Since 2015, he has been the coordinator of the master’s and doctorate programs in Public Administration and Government at FGV EAESP. With a strong background in Organizational Studies, his research and master's degree and doctoral studies focus on the following topics: civil society, corporate social responsibility, and qualitative methods of research.Carolyn Cordery is Chair of the New Zealand Accounting Standards Board. She is an Adjunct Professor at Victoria University of Wellington and also holds other honorary and visiting professor positions in the UK and Europe. Much of Carolyn’s research is based on international comparisons of not-for-profit organizations' accounting, the impact of their resourcing, and the regulations that define their General Purpose Financial Reports and she is currently a member of the Practitioner Advisory Group of the IFR4NPO project (International Financial Reporting for Non-Profit Organizations). Carolyn also researches public sector audits as a means of accountability, has undertaken a number of commissioned research projects, published internationally, and is on the editorial board of a number of academic journals. Prior to joining academia, Carolyn held financial accounting roles in industry and, in the 1990s, was a member of the New Zealand Stock Exchange. Professionally, Carolyn is a Fellow of CPA Australia and Chartered Accountants Australia and New Zealand.