The construction of a social economy satellite account promoted by the UN handbook published in 2018 is a welcome opportunity to highlight the role of volunteering in the organizations concerned, especially in associations. This article reviews critically the methodology used by the handbook for this purpose. First, the definition and the scope of voluntary work as well as the status accorded to it are discussed. The various non-monetary indicators envisaged by the handbook are then presented. Finally, particular attention is paid to the imputation, advocated by the handbook, of a monetary value to volunteering. This monetarization is regarded as problematic in its method and questionable in its principle.