ABSTRACT
A growing literature suggests valuation of unpaid labour should be included in fi nancial statements of organisations that utilise volunteer labour (Razek, Hosch, and Ives 2000). There is also extended debate in the literature on whether non-market activities should be monetised, and the methods to do this are debated (Brown 1999; Hodgkinson and Weitzman 1996; Handy and Srinivasan 2004). This chapter embraces the viewpoint that non-market activities should be included in organisational accounting, and specifi - cally builds upon the techniques presented by Mook and her colleagues (Mook, Quarter, and Richmond 2007; Mook, Richmond, and Quarter 2003) in developing the Expanded Value Added Statement (EVAS).
