Leadership and Organization
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Leadership and Organization

The edited volume approaches the phenomenon of leadership in organizations at different levels and identifies various discursive strands that have emerged during the 6th Congress «Leadership in Social and Healthcare Organizations: New Thinking and Organizational Models» of the International Association for Social Economy / Social Management (INAS) in March 2018.

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Budgeting in Human Service Organizations
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Budgeting in Human Service Organizations

A budget represents a plan of current and expected incomes and expenses, costs and services, ordered by operating units and dates, and is usually monitored by the management on a regular basis. This article describes how Human Service Organizations use different budgeting techniques and, furthermore, shows which aspects have to be considered in the implementation of budgets in such organizations.

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Financial Accounting in Human Service Organizations
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Financial Accounting in Human Service Organizations

Corporate accounting serves as a systematic collection, administration, and evaluation of quantifiable (monetary and non-monetary) data and information with the aim of planning, reporting, and controlling the profitability of an organization. This essay describes the fundamentals of financial accounting and their practice in Human Service Organizations.

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Dr. Maik Arnold is Professor for Non-Profit-Management and Vice-President for Research, Innovation and Transfer at University of Applied Science Dresden.