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Measuring the non-profit sector cross-nationally: a comparative methodology

Published online by Cambridge University Press:  01 January 2026

Lester M. Salamon and
Helmut K. Anheier
Lester M. Salamon
Affiliation:
Institute for Policy Studies; Comparative Nonprofit Sector Project at the Johns Hopkins University, Baltimore, Maryland, 21218
Helmut K. Anheier
Affiliation:
Institute for Policy Studies at the Johns Hopkins University; Rutgers University, New Brunswick, New Jersey, 08903
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Abstract

As a result in part of the way non-profit institutions are defined and treated in the United Nations System of National Accounts (SNA), little is known about the size, scope, financial base and role of this set of institutions at the international level, even though their importance is increasingly being recognised throughout the world. To remedy this significant lack of systematic information on non-profit institutions cross-nationally, the Johns Hopkins Comparative Nonprofit Sector Project has undertaken a major analysis of the economic role of this sector in twelve countries throughout the world, utilising a more meaningful definition of the sector and an approach that is otherwise consistent with the overall thrust of the SNA system. This paper outlines the basis of the more inclusive definition of the non-profit sector embodied in this project, the classification system formulated to structure data-gathering on this more broadly-defined sector and the data assembly strategy developed to build up key estimates of the scale, structure and revenue sources of the non-profit sector in the project countries. The article concludes with a recommendation to incorporate a similar approach to the assembly of data on the non-profit sector into the ongoing SNA system on a regular basis.

Résumé

Résumé

La définition et le traitement des institutions sans but lucratif dans le cadre du SNA (Système de Comptabilité Nationale de TONU) sont tels que Ton sait très peu de choses sur les dimensions, la portée, la base financière et le rôle de cette catégorie d’institutions au niveau international, malgré le fait que leur importance est de plus en plus reconnue de par le monde. Pour remédier à ce manque d’information transnational systématique sur ces institutions, l’Université Johns Hopkins, dans le cadre de son projet comparatif sur le secteur sans but lucratif, a analysé le rôle économique de ce secteur dans 12 pays. Ce projet se base sur une définition plus pertinente de ce secteur dans le cadre d’une approche globale qui est néanmoins en ligne avec celle du système SNA. Cet article explique les principes de cette définition qui a été établi pour structurer le collecte des données sur la base de cette nouvelle définition. Il présente la stratégie utilisée pour estimer les dimensions, la structure et les sources de revenus du secteur sans but lucratif dans les pays concernés par le projet. Les auteurs recommandent en guise de conclusion d’intégrer de façon plus systématique une approche de ce type dans le système SNA actuel.

Zusammenfassung

Zusammenfassung

Aufgrund der Art und Weise, wie Nonprofit-Organisationen definiert und vom United Nations System of National Accounts (SNA) gehandhabt werden, ist wenig bekannt über Größe, Reichweite, Finanzgrundlage und Rolle dieser Institutionen auf internationalem Niveau, obgleich ihre wachsende Bedeutung allgemein anerkannt wird. Um diesen Mangel an systematischen Informationen über Nonprofit-Institutionen international zu beheben, hat das Johns Hopkins Comparative Non-profit Sector Project eine Analyse der wirtschaftlichen Rolle dieses Sektors in zwölf Ländern begonnen, wobei eine angemessenere Definition des Sektors und ein Ansatz verwendet wird, der sich in Übereinstimmung mit der Ausrichtung des SNA-Systems befindet. Der vorliegende Artikel skizziert die Grundlage für eine umfassendere Definition des Nonprofit-Sektors, wie sie im Projekt verwendet wird; das Klassifikationssystem, das für eine Strukturierung der Datenerhebung über diesen breiter definierten Sektor formuliert wurde, und die Erhebungsstrategie, die zum Aufbau von zentralen Schätzungen über Ausmaß, Struktur und Einkommensquellen des Nonprofit-Sektors in den Projektländem entwickelt wurde, werden beschrieben. Der Artikel schließt mit der Empfehlung, einen ähnlichen Ansatz zur Datensammlung über den Nonprofit-Sektor in das fortlaufende SNA-System mitaufzunehmen.

Resumen

Resumen

En parte como resultado de la forma en que las instituciones sin fines de lucro son tratadas por el Sistema de Naciones Unidas de Cuentas Nacionales (SNA), poco es sabido acerca del tamaño, alcance, base financiera y rol de este grupo de instituciones a nivel internacional, aún cuando su importancia es crecientemente reconocida en todo el mundo. Para remediar esta sistemática falta de información sobre las instituciones no lucrativas de distintos países, el proyecto sobre el Sector No Lucrativo de la Johns Hopkins University ha encarado un análisis global del rol económico de este sector en doce países de distintas partes del mundo, utilizando una definición más significativa del sector y un enfoque que es consistente con la iniciativa global del sistema SNA. Este trabajo delinea las bases de la definición más abarcativa del sector incorporada en este proyecto, el sistema de clasificación formulado para estructurar la recolección de datos de este sector más ampliamente definido y la estrategia de recolección de datos desarrollada para construir estimaciones claves de la escala, estructura y fuentes de ingresos del sector no lucrativo en los países cubiertos por el proyecto. El artículo concluye con una recomendación para incorporar un enfoque similar en la recolección de datos del sector no lucrativo del sistema SNA sobre bases más regulares.

Information

Type
Research Article
Information
Voluntas: International Journal of Voluntary and Nonprofit Organizations , Volume 4 , Issue 4 , February 1994, pp. 530 - 554
Copyright
Copyright © International Society for Third-Sector Research 1994

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