“…Of the remaining 15 articles, seven appear in journals dedicated to the voluntary/non-profit sector (Arvidson et al, 2013Arvidson & Lyon, 2014;Mook et al, 2015;Owen et al, 2015;Walk et al, 2015;Bretos & Marcuello, 2016) while five come from a variety of journals in business and management (Rath & Schuyt, 2014;Hall et al, 2015;Slater & Aiken, 2015;Polonsky et al, 2016;Serrano-Cinca et al, 2016). Of these, it is worth noting that Hall et al (2015) is perhaps incorrectly categorised, since it is explicitly focused on accounting aspects and even includes the word "accounting" in the title of the paper.…”