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Thematische Bibliographien / Charities, accounting / Zeitschriftenartikel

Zeitschriftenartikel zum Thema „Charities, accounting“

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Autor: Grafiati

Veröffentlicht am 25. Juli 2024

Zuletzt aktualisiert am 30. Juli 2024

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1

van der Heijden, Hans. „Charities in Competition: Effects of Accounting Information on Donating Adjustments“. Behavioral Research in Accounting 25, Nr. 1 (01.09.2012): 1–13. http://dx.doi.org/10.2308/bria-50295.

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ABSTRACT: Following the emergence of high-profile charity comparison websites, donors are increasingly able to evaluate accounting information of several competing charities before they make a donation. Previous literature has primarily examined the effects of accounting information on donations to single charities. This study looks at the giving intentions of individual donors in settings with several charities, where charities directly compete with each other for the individual donation. The study presents an experiment (n = 226) where individuals adjust their donations after studying the program-spending ratios of the charities. The results indicate a flight to extremes—accounting information affects donations to charities at the extreme ends of the shortlist, but charities that are in the middle do not benefit. Threshold information (i.e., information whether each charity meets generally accepted guidelines for program-spending ratios) affects donation adjustments only if this information influences the positions of the charities at the top and bottom of the shortlist.

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Baskerville, Rachel, und Stefania Servalli. „Accounting and charities – an introduction“. Accounting History 21, Nr. 2-3 (Mai 2016): 139–43. http://dx.doi.org/10.1177/1032373216648423.

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3

Roberts, Andrea Alston. „The Implications of Joint Cost Standards for Charity Reporting“. Accounting Horizons 19, Nr. 1 (01.03.2005): 11–23. http://dx.doi.org/10.2308/acch.2005.19.1.11.

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In 1987, SOP No. 87-2 permitted charities to report a portion of the joint costs associated with combined public education efforts and fund-raising appeals as program service expenses. Charities used the standard to allocate costs related to direct mailings. A decade later, SOP No. 98-2 amended SOP No. 87-2 and provided stricter guidelines with respect to when and how charities can allocate joint costs. This paper examines: (1) whether the adoption of the joint cost standards impacts how charities classify program expenses, and thus, affects the program ratio—a widely used indicator of spending efficiency, and (2) whether the adoption of joint costing standards causes charities to alter fund-raising strategies. The data indicate a higher program ratio after the adoption of SOP No. 87-2. Furthermore, the data suggests that after passage of SOP No. 98-2, a subset of charities alter their fund-raising strategies and stop allocating joint costs. In addition, charities that continue to allocate joint costs reduce joint cost allocations to programs. Although charities report fewer joint costs under the new regime, program ratios do not decrease under SOP No. 98-2.

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Thompson, Jane, und Gareth G. Morgan. „Conferred ownership: approval of financial statements by small charities“. Qualitative Research in Accounting & Management 17, Nr. 3 (07.03.2020): 345–71. http://dx.doi.org/10.1108/qram-04-2018-0029.

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Purpose The purpose of this paper is to investigate how trustees of small English registered charities understand and own the reporting and accounting requirements with which their charities must comply. Design/methodology/approach The research described is a multi-pronged qualitative and inductive study of three small Yorkshire charities as they approve their annual accounts. The case studies are based on observations of trustee meetings and interviews with a range of trustees and their independent examiner or auditor. The use of a practice lens focuses on the behaviours of individuals to understand the sense that they make of their charity’s accounts. Findings Trustees' understanding of their financial statements is limited; they tend to rely on key individuals who have knowledge. Group responsibility creates a shared way of understanding the financial statements. Treasurers and independent examiners simplify information for the trustees even resorting to corner cutting and rule bending. Narrative reporting is given very little attention. Trustees read their financial statements as a report to them not by them; accountability notwithstanding, thus ownership of their financial statements is conferred not intrinsic. Research limitations/implications The findings are drawn from three specific case studies and therefore cannot be generalised, but they offer rich qualitative insights into small charities’ accounting and reporting. Originality/value This research provides a unique multi-viewpoint analysis of charity practices, and through its use of a practice lens dives deeper into examining trustees’ understanding and behaviour.

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Jones, Christopher L., Karen A. Kitching, Andrea Alston Roberts und Pamela C. Smith. „The Spend-Save Decision: An Analysis of How Charities Respond to Revenue Changes“. Accounting Horizons 27, Nr. 1 (01.03.2013): 75–89. http://dx.doi.org/10.2308/acch-50285.

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SYNOPSIS: We study how charities adjust spending when revenues change. Understanding the decision to spend or save revenues provides insights into management behavior and resource allocations. Our results indicate that, on average, the marginal change in overall spending is substantially less than the marginal change in revenue, indicating that charities smooth spending. Charities save a substantial portion of additional revenues and appear to mitigate reductions in revenues by using past savings, especially amounts saved in the previous year. We also find evidence that charities anticipate revenue declines and save for that purpose. Charities with fewer constraints, such as those with larger net assets and those with revenues from sources less likely to impose revenue spending restrictions, do more smoothing by adjusting spending less. Data Availability: Data are publicly available.

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Cordery, Carolyn J. „Funding social services: An historical analysis of responsibility for citizens’ welfare in New Zealand“. Accounting History 17, Nr. 3-4 (August 2012): 463–80. http://dx.doi.org/10.1177/1032373212443532.

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Government funding and delivery of social services increasingly fails to meet citizens’ demands. One theory is that charities alleviate this pressure by delivering services to supplement those that governments provide (Weisbrod, 1988). When the government and market fail to meet social needs, these services are funded by donations and service charges. A second theory is that charities partner with government to fund and deliver complementary services (Salamon, 1987). This article analyses the historical choices made by New Zealand’s government and charities relating to social services funding and delivery. Charities have not responded solely to what Weisbrod (1988) calls government failure, nor have they entered into continuous partnerships with government as Salamon (1987) would suggest. Instead, funding choices appear to be mutable, placing charities and beneficiaries in precarious positions when social services funding reduces. This article encourages debate about how social services should be funded: by government, charities or the marketplace.

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7

Cranmer, Frank. „Parliamentary Report“. Ecclesiastical Law Journal 11, Nr. 3 (06.08.2009): 340–49. http://dx.doi.org/10.1017/s0956618x0999010x.

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Lower financial thresholds for accounting and reporting requirements for small charities were brought into effect on 1 April under the terms of the Charities Acts 1992 and 1993 (Substitution of Sums) Order 2009. The changes include raising the threshold above which charities must prepare accruals accounts from £100,000 to £250,000; raising the threshold for external scrutiny of accounts from £10,000 to £25,000; and increasing the threshold for submission by registered charities of annual accounts and trustees' annual reports to the Charity Commission from £10,000 to £25,000. The Association of Church Accountants and Treasurers particularly welcomed the higher threshold for accruals accounts, the preparation of which requires a considerable degree of expertise, since the prospect of having to master the mysteries of accruals accounting has been a considerable discouragement to potential treasurers.

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Cranmer, Frank. „Parliamentary Report“. Ecclesiastical Law Journal 16, Nr. 3 (13.08.2014): 357–62. http://dx.doi.org/10.1017/s0956618x14000568.

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The Charities (Annual Return) Regulations (Northern Ireland) 2014, which came into force on 1 April 2014, outline the information that charities operating in Northern Ireland and registered with the Charity Commission for Northern Ireland (CCNI) must provide in their interim annual report for the accounting period starting on or after 1 April 2014. Until now, charities in Northern Ireland have not been required to submit annual monitoring returns or accounts and reports to CCNI; however, with the start of compulsory registration of charities, annual reporting is gradually being introduced.

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Burks, Jeffrey J. „Accounting Errors in Nonprofit Organizations“. Accounting Horizons 29, Nr. 2 (01.01.2015): 341–61. http://dx.doi.org/10.2308/acch-51017.

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SYNOPSIS This study examines the accounting errors committed by public charities as revealed by searching for disclosures of their corrections in auditor reports, financial statements, and footnotes. A sample of 5,511 audited financial statements, predominantly from the years 2006 to 2010, was obtained from GuideStar, a data provider for nonprofits. Public charities report errors at a rate that is 60 percent higher than that of publicly traded corporations, and almost twice as high as that of similar-sized corporations. The errors are commonly errors of omission (i.e., failing to recognize items). The error rate has a strong positive association with internal control deficiencies and a strong negative association with Big 4 and second-tier auditors. Regressions are unable to detect a significant association between the error rate and organization size, type, or portion of the budget devoted to administrative activities. The error corrections often have low visibility in the financial reports issued by public charities; although they are reported in the footnotes of the audited financial statements, they often are not mentioned in auditor reports and in IRS Form 990s. The study improves our understanding of the accounting challenges faced by nonprofits, and may enhance nonprofit financial reporting by helping nonprofit managers and auditors understand the common circumstances and types of errors, and thus what activities to monitor more closely. The study also contributes to the academic literature by comparing the errors of nonprofits to those of corporations, by examining the outcomes of audits conducted by large as well as small auditors, and by advancing our understanding of discrepancies between audited and unaudited financial reports. Data Availability: Data are available from sources identified in the paper.

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Abeysekera, Indra. „Accounting for Cultural Capital—Sustainability Agenda of Charities Serving the First Nations People towards Self-Determination—Evidence from the Northern Territory, Australia“. Sustainability 14, Nr. 2 (14.01.2022): 949. http://dx.doi.org/10.3390/su14020949.

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This study examined the role of the First Nations beneficiary charities in contributing to the 17 United Nations Sustainable Development Goals (SDGs) in the Northern Territory, Australia, as a way of attaining self-determination by closing the expectations gap between First Nations people and the mainstream Australians. Informed by the theory of self-determination (ethical and functional strands), a latent content analysis of 118 charities serving the First Nations people was conducted, coding the summary of their activities to ascertain their strategic engagement with the SDGs. A network analysis was also carried out to examine the charities’ connections with each other and their collective contribution towards the SDGs. The findings show that charities contribute to creating cultural capital through social capital, followed by intellectual capital dimensions. However, charities contributed little to building environmental capital dimension of the First Nations people. This study examined charities’ engagement with SDGs to build cultural capital in furtherance of self-determination of Australia’s First Nations people.

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Hemels, Sigrid J. C. „Are We in Need of a European Charity? How to Remove Fiscal Barriers to Cross-Border Charitable Giving in Europe“. Intertax 37, Issue 8/9 (01.08.2009): 424–35. http://dx.doi.org/10.54648/taxi2009044.

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Most Member States of the European Union only grant tax incentives for donations to resident charities. This restricts the free movement of capital and freedom of establishment and results in limiting the choice of donors to domestic charities and limits charities to resident donors in their fundraising. In the Centro di Musicologia Walter Stauffer v. Finanzamt München für Körperschaften case and the Hein Persche v. Finanzamt Lüdenscheid case, the European Court of Justice (ECJ) has forbidden this restriction. However, not only did most Member States not adjust their legislation after the Stauffer case, also, the ‘host-state control’ solution of the ECJ may in fact still make it impossible for charities to attract funds from different Member States. This paper first discusses an alternative solution at a decentralized level: home-state control through mutual recognition. However, it seems unlikely that this solution is politically feasible. Therefore, the paper addresses the question whether some form of harmonization would be a solution, using the subsidiarity test derived from fiscal federalism theory as a theoretical framework. The application of this test indicates that some harmonization would be appropriate. The suitable degree of harmonization (a directive or a resolution) depends on political factors, such as the trust Member States have in each other’s supervisory institutions of charities.

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Habib, Ahsan, und Hedy Jiaying Huang. „Cost Stickiness in the New Zealand Charity Sector“. International Journal of Accounting 54, Nr. 03 (September 2019): 1950012. http://dx.doi.org/10.1142/s1094406019500124.

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We investigate whether New Zealand charities exhibit cost stickiness, conceptualized as cost increases in response to an increase in income that are greater than the cost decreases associated with an equivalent decrease in income. Drawing on the holistic accountability rationale, we posit that charity managers consider themselves accountable to a wide range of stakeholders and, therefore, are more concerned about the social impact of their managerial decisions. As a result, charity managers will be reluctant to adjust resources downward immediately after an income drop, as such decisions could lead to the loss of trust and confidence of their internal and external stakeholders. Based on a large sample of charities in New Zealand, we find evidence of cost stickiness. Importantly, we find that cost stickiness varies across a number of characteristics of charities, including charity size, sources of income and expenditure, crisis periods, and the sectors within which the charities operate. Our study contributes to a hitherto unexplored setting and provides empirical evidence on the theoretical debate of hierarchical versus holistic accountability in the not-for-profit sector.

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13

Irvine, Helen, und Christine Ryan. „Accounting regulation for charities: international responses to IFRS adoption“. Pacific Accounting Review 25, Nr. 2 (30.08.2013): 124–44. http://dx.doi.org/10.1108/par-03-2012-0009.

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14

Palmer, Paul, und Gerald Vinten. „Accounting, auditing and regulating charities ‐ towards a theoretical underpinning“. Managerial Auditing Journal 13, Nr. 6 (August 1998): 346–55. http://dx.doi.org/10.1108/02686909810222366.

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15

Stevens, Stan A., und Sigrid J. C. Hemels. „The European Foundation Proposal: A Shift in the EU Tax Treatment of Charities?“ EC Tax Review 21, Issue 6 (01.12.2012): 293–308. http://dx.doi.org/10.54648/ecta2012030.

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On 8 February 2012 the European Commission proposed a Statute for a European Foundation. In this article the Proposal is discussed in the broader context of government support for foundations in the European framework. Therefore, before the Proposal is discussed, the position of foundations in Europe and their role in the Member States' welfare states is briefly analysed. FEs situated in another Member State must be entitled to the same tax treatment as resident foundations. The authors briefly discuss the European case-law with regard to charities and donors. This review is necessary to investigate in what way the Proposal deviates from the current case-law and what the possible implications are for charities, donors and the policy of Member States. The authors conclude that the Proposal for a European Foundation could enhance the cross-border development of charities within the EU and help building a European civil society. Case-law leaves much room for Member States to regulate the tax laws for charities in a non-discriminatory way. The Proposal restricts the autonomy of Member States to define the concept of public benefit. Furthermore, Member States cannot supervise FEs registered in other Member States. The FE might become a vehicle for abuse of tax incentives for charitable giving. In that case, it would be a step back for the European civil society.

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Kreander, Niklas, Ken McPhail und Vivien Beattie. „Charity ethical investments in Norway and the UK“. Accounting, Auditing & Accountability Journal 28, Nr. 4 (18.05.2015): 581–617. http://dx.doi.org/10.1108/aaaj-09-2012-1113.

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Purpose – The purpose of this paper is to explore whether, how and why ethical investment practices of charities differ between two countries with quite different ideological and institutional frameworks – Norway and the UK. Design/methodology/approach – The paper uses mixed methods and a cross-sectional field study design to explore the ethical investment practices of 300 of the largest charities by investments in the UK and Norway. Practices are theorized using the dual lens of institutional theory and social origins theory. Findings – The paper provides evidence on why charities established the practice of ethical investment. The results show that large charities were more likely to have an ethical policy; that charities with moderate public sector funding were more likely to have an ethical policy. In line with institutional theory some Norwegian charities with public sector funding mimic the policy of the Government Pension Fund, and the ethical investment policy of Norwegian charities was more influenced by donors. Institutional entrepreneurs (charity founders) had a more prominent influence in UK charities. Research limitations/implications – The paper highlights that more research is needed on sovereign wealth funds, their investment practices and how they affect charities. Practical implications – The findings of this paper highlight the potential role that the ethical investment practices of sovereign can play a soft regulatory function in changing the behaviour of other investors. Social implications – To the extent that ethical investment practices are construed as having a positive social impact, then this study shows how a government sovereign wealth fund can influence the spread of ethical investment practices. Originality/value – This paper, which sits at the nexus of the charity and corporate social responsibility (CSR) literatures, contributes by responding to calls for more research on charity practices in different countries and CSR practices in different countries. This comparison also contributes to the development of institutional theory by shedding light on the institutional influence of a sovereign wealth fund and its impact on others. The paper will be of value to academics, policy setters and regulators.

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Jones, Christopher L., und Andrea Alston Roberts. „Management of Financial Information in Charitable Organizations: The Case of Joint-Cost Allocations“. Accounting Review 81, Nr. 1 (01.01.2006): 159–78. http://dx.doi.org/10.2308/accr.2006.81.1.159.

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Charities that use direct mailings or other activities that combine a public education effort with fundraising appeals must allocate the joint costs related to these activities to programs, fundraising, and administration. This study investigates whether charities use joint-cost allocations to manage the program ratio—a widely used measure of spending efficiency. Using a hand-collected dataset of 708 organization-year observations from 1992 to 2000, we find evidence that charities use joint costs to mitigate changes in the program ratio.

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Baber, William R., Andrea Alston Roberts und Gnanakumar Visvanathan. „Charitable Organizations' Strategies and Program-Spending Ratios“. Accounting Horizons 15, Nr. 4 (01.12.2001): 329–43. http://dx.doi.org/10.2308/acch.2001.15.4.329.

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Analysis in this study demonstrates how differences in strategy can be incorporated into evaluations and comparisons of financial statements of charitable organizations. The ratio of program spending to total spending, a metric commonly used in practice to evaluate charities, is the focus of the analysis. Our approach involves classifying charities according to how they access markets for donated resources and then using regression analysis to predict an organization's program-spending ratio, given the organization's strategic choice, size, and charitable objective. We then compare the predicted ratio to the organization's actual ratio to identify candidates for further review and investigation. In doing so, this paper illustrates how considering strategic choice enhances the analysis of financial statements of charitable organizations and informs assessments of organization effectiveness.

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Hooper, Keith, Samir Ayoub und Rowena Sinclair. „The problems with governance and accountability in French charities“. Corporate Ownership and Control 11, Nr. 1 (2013): 270–79. http://dx.doi.org/10.22495/cocv11i1c2art5.

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This paper identifies problems with governance and accountability in respect to French charities by assessing current reporting practices. To identify the most common practices, an exploratory study was conducted with accountants, auditors and academics with expertise in charity financial reporting. Compliance emerged as the major issue with charity reporting in France. In many cases, the accounting treatments adopted were decided by the charity involved. No standardisation of accounting treatment can be presumed, with many charities producing reports that are opaque or lacking vital detail. A key finding is the need for an accountability discharge mechanism to support accountability discharge documents such as financial statements. This reflects the lack of centralized oversight on whether these statements are audited or conform to French codes

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Jetty, Juliana. „An exploration of Scottish charities’ governance and accountability“. British Accounting Review 42, Nr. 4 (Dezember 2010): 281–82. http://dx.doi.org/10.1016/j.bar.2010.06.001.

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21

Pitkeathley, Jill. „Roadmap for charities“. Public Money & Management 38, Nr. 4 (22.03.2018): 246–47. http://dx.doi.org/10.1080/09540962.2018.1449451.

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22

Bennett, Roger. „Factors contributing to the early failure of small new charity start-ups“. Journal of Small Business and Enterprise Development 23, Nr. 2 (16.05.2016): 333–48. http://dx.doi.org/10.1108/jsbed-11-2013-0173.

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Purpose – The purpose of this paper is to establish the main causes of early failure of small recently established fundraising charities. Design/methodology/approach – Heads and ex-heads of small recently established British charities that had either shut down within two years of registration with the Charity Commission or had survived for two years following registration were surveyed to determine the sorts of issue they believed were particularly problematic at the time their charities were formed or shortly thereafter. The research combined ideas from human capital theory, organisational ecology, and the survivor principle to investigate the mortality of new charity start-ups. Information was obtained from the ex-heads of 182 charities that had been removed from the Charity Commission’s register and from 356 heads of charities that were still in operation. Findings – Participants in both groups reported that they had experienced major difficulties relating to funding, the development of plans, lack of marketing and management skills, and personal workload. Differences between the groups emerged with respect to their perceptions of problems involving competition from other charities (both for donations and for clients), internal conflict within their organisations, networking, and the need for background research. Start-ups run by people with prior experience of working in charities had a significantly better chance of survival than start-ups managed by individuals lacking such experience. Research limitations/implications – The data used in the investigation were self-reported and less than a majority of the sampling frame participated in the study. Practical implications – Prospective founders of small new charities need to recognise competitive realities and the competencies required for success before commencing operations. Government and nonprofit support organisations should arrange short work experience placements and shadowing activities for individuals contemplating starting a new charity. Originality/value – This was the first research ever to examine reasons for small enterprise collapse within the nonprofit domain.

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Kähler, Jürgen, und Adrian Sargeant. „The size effect in the administration costs of charities“. European Accounting Review 11, Nr. 2 (Juli 2002): 215–43. http://dx.doi.org/10.1080/0963818022000006870.

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24

Cordery, Carolyn J. „The state relationship with religion: Defined through disciplinary procedures of accounting and regulation“. Accounting History 24, Nr. 3 (25.04.2019): 356–82. http://dx.doi.org/10.1177/1032373219841069.

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State regulation of charities is increasing. Nevertheless, although religious entities also pursue charitable objectives, jurisdictions often regulate them differently. In some states (including England until recently), the church (religious charities) are not called to account for their common-good contribution, despite owning significant assets and receiving public and government income. These regulatory and accounting variations emanate from a state’s historically informed positional relationship with religion, which may be discordant against increasing religious pluralism and citizens’ commonly-held beliefs. To open a debate on state–church relationships within the accounting history literature, this article analyses changes in England since 1534. It utilises a state–church framework from Monsma and Soper, combined with an application and extension of Foucauldian governmentality. The longitudinal study shows direct and indirect governmentality tools change with the state–church relationship. Such harmonisation of regulatory approach relies on citizens/entities subverting imposition of state demands which fail to meet their concept of common-good.

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25

Derrick, Patricia L. D. „Accounting for promises: The impact of SFAS No. 116 on charities“. Research in Accounting Regulation 25, Nr. 2 (November 2013): 208–19. http://dx.doi.org/10.1016/j.racreg.2013.08.005.

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26

Saj, Phil, und Chee Cheong. „The Application of the Reporting Entity Concept by Australian Charities“. Australian Accounting Review 30, Nr. 4 (03.06.2020): 283–99. http://dx.doi.org/10.1111/auar.12306.

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27

Hyndman, Noel. „UK charities and the pandemic: navigating the perfect storm“. Journal of Accounting & Organizational Change 16, Nr. 4 (02.11.2020): 587–92. http://dx.doi.org/10.1108/jaoc-08-2020-0114.

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Purpose The purpose of this study is to discuss the impact of COVID-19 on the UK charity sector, outline possible opportunities for researchers in accounting/management as a consequence and discuss possible strategies to respond to the pandemic. Design/methodology/approach Literature-based personal critical reflection. Findings COVID-19 has created a perfect storm for charities, as major swathes of income have been lost, demands on services have increased and some are unable to operate at all because of imposed constraints. Originality/value Possible avenues for research, arising from the context of the crisis in the sector, are highlighted. Moreover, several useful strategies are emphasised to enable charities to navigate the crisis.

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Mayapada, Arung Gihna, Pallab Kumar Biswas und Helen Roberts. „Financial reporting timeliness and its determinants in UK charities“. Advances in Accounting 65 (Juni 2024): 100733. http://dx.doi.org/10.1016/j.adiac.2024.100733.

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29

Kemp, Juliet H., und Gareth G. Morgan. „Incidence and perceptions of “qualified” accounts filed by small charities“. Accounting Forum 43, Nr. 1 (02.01.2019): 62–84. http://dx.doi.org/10.1080/01559982.2019.1589902.

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Hyndman, Noel, und Donal McKillop. „Public services and charities: Accounting, accountability and governance at a time of change“. British Accounting Review 50, Nr. 2 (Februar 2018): 143–48. http://dx.doi.org/10.1016/j.bar.2018.01.001.

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31

James, Malcolm, Rebecca Boden und Jane Kenway. „How Capital generates capitals in English elite private schools: Charities, tax and accounting“. British Journal of Sociology of Education 43, Nr. 2 (15.02.2022): 179–98. http://dx.doi.org/10.1080/01425692.2022.2026211.

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32

van Iwaarden, Jos, Ton van der Wiele, Roger Williams und Claire Moxham. „Charities: how important is performance to donors?“ International Journal of Quality & Reliability Management 26, Nr. 1 (09.01.2009): 5–22. http://dx.doi.org/10.1108/02656710910924143.

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Elmagrhi, Mohamed H., Collins G. Ntim, John Malagila, Samuel Fosu und Abongeh A. Tunyi. „Trustee board diversity, governance mechanisms, capital structure and performance in UK charities“. Corporate Governance: The International Journal of Business in Society 18, Nr. 3 (04.06.2018): 478–508. http://dx.doi.org/10.1108/cg-08-2017-0185.

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PurposeThis paper aims to investigate the association among trustee board diversity (TBD), corporate governance (CG), capital structure (CS) and financial performance (FP) by using a sample of UK charities. Specifically, the authors investigate the effect of TBD on CS and ascertain whether CG quality moderates the TBD–CS nexus. Additionally, the authors examine the impact of CS on FP and ascertain whether the CS–FP nexus is moderated by TBD and CG quality.Design/methodology/approachThe authors use a number of multivariate regression techniques, including ordinary least squares, fixed-effects, lagged-effects and two-stage least squares, to rigorously analyse the data and test the hypotheses.FindingsFirst, the authors find that trustee board gender diversity has a negative effect on CS, but this relationship holds only up to the point of having three women trustees. The authors find similar, but relatively weak, results for the presence of black, Asian and minority ethnic (BAME) trustees. Second, the authors find that the TBD–CS nexus depends on the quality of CG, with the relationship being stronger in charities with higher frequency of meetings, independent CG committee and larger trustee and audit firm size. Third, the authors find that CS structure has a positive effect on FP, but this is moderated by TBD and CG quality. The evidence is robust to different econometric models that adjust for alternative measures and endogeneities. The authors interpret the findings within explanations of a theoretical perspective that captures insights from different CG and CS theories.Originality/valueExisting studies that explore TBD, CG, CS and FP in charities are rare. This study distinctively attempts to address this empirical lacuna within the extant literature by providing four new insights with specific focus on UK charities. First, the authors provide new evidence on the relationship between TBD and CS. Second, the authors offer new evidence on the moderating effect of CG on the TBD-CS nexus. Third, the authors provide new evidence on the effect of CS on FP. Finally, the authors offer new evidence on the moderating effect of TBD and CG on the CS–FP nexus.

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Helios, Marcus. „Taxation of non-profit organizations and EC law“. EC Tax Review 16, Issue 2 (01.04.2007): 65–73. http://dx.doi.org/10.54648/ecta2007012.

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As the growing number of cases before both the European Court of Justice and the European Commission shows, the question whether and to what extent the state aid rules and basic freedoms of services and capital and the freedom of establishment (Arts. 43, 49 and 56 of the EC Treaty) of the EC Treaty apply to non-profit organizations (NPOs) and charities has become increasingly topical. This article attempts to illustrate some central issues of the compatibility of tax incentives for NPOs with the EC Treaty.

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Steierberg, Daniela, und Florian Haase. „Germanys Fiscal Court Rules on Tax Deductibility of Donations to Foreign Charities“. EC Tax Review 24, Issue 5 (01.10.2015): 286–88. http://dx.doi.org/10.54648/ecta2015029.

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In a most recently published judgment (8 May 2015), the German Federal Fiscal Court 1 specified the requirements under German tax law regarding the deductibility of donations to foreign charitable organizations. Whereas the national German written law rules as such are rather straight-forward and clear, these rules had to be interpreted in the light of recent ECJ rulings. In that regard, the German Federal Fiscal Court rendered a landmark decision with far-reaching consequences.

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Lusiani, Maria, Marco Vedovato und Chiara Pancot. „Governance and accounting practices in hybrid organizations: Insights from a sixteenth-century charity in Venice“. Accounting History 24, Nr. 3 (19.06.2019): 444–63. http://dx.doi.org/10.1177/1032373219856714.

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This article explores governance and accounting practices in hybrid organizations. Currently, hybrid organizations represent an increasingly pervasive phenomenon, but their role has also been central in the past. To achieve this aim, we consider the case of a charity, the Scuola Grande di San Rocco, as its activity grew in scope and complexity during the sixteenth century in the Republic of Venice. The Scuole Grandi represents a form of hybrid organizations because these charities were privately managed, but publicly regulated. They shared a devotional orientation and performed de facto welfare functions in progressive integration with the State. Based on an analysis of balance sheets and administrative documents, this article aims to discuss the role of governance and accounting in enabling hybrid organizations to operate through multiple logics.

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Baber, William R., Patricia L. Daniel und Andrea A. Roberts. „Compensation to Managers of Charitable Organizations: An Empirical Study of the Role of Accounting Measures of Program Activities“. Accounting Review 77, Nr. 3 (01.07.2002): 679–93. http://dx.doi.org/10.2308/accr.2002.77.3.679.

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We investigate how unique features of charities affect the manner in which they compensate their executives. We find that changes in compensation are significantly positively associated with changes in spending on programs that advance organization objectives, whether changes in program spending are attributable to changes in revenue raised or to changes in the relative costs of administering the charity. The results suggest that accounting performance measures can play a role in nonprofit organizations whose objectives are typically subjective and nonfinancial, and thus, whose progress toward objectives is difficult to quantify.

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Williams, David J., und Jennifer R. Warfe. „THE CHARITIES SECTOR IN VICTORIA -CHARACTERISTICS AND PUBLIC ACCOUNTABILITY*“. Accounting & Finance 22, Nr. 1 (25.02.2009): 55–71. http://dx.doi.org/10.1111/j.1467-629x.1982.tb00130.x.

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Duquette, Nicolas J. „Founders’ Fortunes and Philanthropy: A History of the U.S. Charitable-Contribution Deduction“. Business History Review 93, Nr. 3 (2019): 553–84. http://dx.doi.org/10.1017/s0007680519000710.

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Since 1917, tax filers in the United States who itemize tax deductions have been able to subtract gifts to eligible charities from their taxable income. The deduction is especially valuable to successful entrepreneurs who donate corporate stock. Such philanthropy was seen as a close substitute for government spending until after the mid-twentieth century. In the 1950s and 1960s, high tax rates catalyzed the formation of large foundations from industrial fortunes and precipitated a national debate about the legitimacy of such giving. The midcentury debate preceded increased oversight of charities and foundations and a shift in the way U.S. lawmakers regarded the contribution deduction—from a subsidy by philanthropists of public goods government would otherwise provide to an implicit public cost.

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Bellucci, Marco, Carmela Nitti, Serena Franchi, Enrico Testi und Luca Bagnoli. „Accounting for social return on investment (SROI)“. Social Enterprise Journal 15, Nr. 1 (04.02.2019): 46–75. http://dx.doi.org/10.1108/sej-05-2018-0044.

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PurposeThis study aims to assess the effectiveness of social return on investment (SROI) as a measure of the social impact produced by non-profit organisations and social enterprises that support family-centred care, an approach that focuses on the pivotal role of families in paediatric health care.Design/methodology/approachThe study offers an analytical evaluation of the SROI created by the Italian branch of the Ronald McDonald House Charities and highlights (a) the participatory analysis of stakeholders and outcomes; (b) the measurement of inputs; (c) the definition of outputs and proxies for the measurement of outcomes; (d) the calculation of the SROI ratio; and (e) the results of a sensitivity analysis.FindingsThis study discusses the advantages and shortcomings of SROI analyses, the practical implications of this research on governance and management and the role of engagement in managing the expectations of stakeholders. The value of SROI measurements in shaping strategic and management decisions – with special emphasis on stakeholder relations – is also discussed.Originality/valueNon-profit organisations and social enterprises often require tools that assess the outcomes of their activities. The present research can provide new guidance to SROI analysts, while drawing attention to the most suitable proxies and indicators for evaluating the SROI of organisations operating in the health care sector.

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Dhanani, Alpa, und Ciaran Connolly. „Discharging not‐for‐profit accountability: UK charities and public discourse“. Accounting, Auditing & Accountability Journal 25, Nr. 7 (14.09.2012): 1140–69. http://dx.doi.org/10.1108/09513571211263220.

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Yang, Yitang (Jenny), und Roger Simnett. „Financial Reporting by Charities: Why Do Some Choose to Report Under a More Extensive Reporting Framework?“ Abacus 56, Nr. 3 (September 2020): 320–47. http://dx.doi.org/10.1111/abac.12202.

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Burt, Eleanor, und John Taylor. „Giving Greater 'Political Voice' to Charities in Scotland?“ Public Money and Management 21, Nr. 4 (Oktober 2001): 9–10. http://dx.doi.org/10.1111/1467-9302.00279.

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Kenyon, Daphne A. „Property-Tax Exemption for Charities: Mapping the Battlefield by Evelyn Brody“. National Tax Journal 56, Nr. 4 (Dezember 2003): 895–900. http://dx.doi.org/10.17310/ntj.2003.4.09.

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Gambling, Trevor, und Rowan Jones. „Corporate Governance Report: The financial governance of charities“. Corporate Governance: An International Review 6, Nr. 2 (April 1998): 119–20. http://dx.doi.org/10.1111/1467-8683.00092.

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Flynn, Kevin, Phyllis Belak und Sean Andre. „Sir Allen Stanford: inmate # 35017-183; a case study of a Ponzi scheme and its aftermath“. CASE Journal 16, Nr. 4 (04.07.2020): 433–54. http://dx.doi.org/10.1108/tcj-07-2019-0069.

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Research methodology This case involves a real-life Ponzi scheme perpetrated by Sir Allen Stanford, a man who bribed Antiguan regulators and a certified public accountant firm to perpetuate his scam. The case includes the process of making victims whole, which involves a court-initiated clawback process: taking back payouts to investors or charities to redistribute the funds to other fraud victims who did not receive their fair payout. Students apply theory learned in an upper-level fraud or forensic accounting course. Finally, the case addresses the aftermath of a fraud scheme. Case overview/synopsis Ponzi schemes – one of the most common types of investment fraud – have caused investors to lose billions of dollars. Because of the prevalence of Ponzi schemes and the ramifications to investors, it is important for business students to understand the nature of these schemes and to learn how to recognize them. As future business professionals, students will be charged with recognizing a Ponzi scheme early and uncovering it before investors lose their investments. Complexity academic level This case is designed for upper-level undergraduate students or graduate students taking a fraud or forensic accounting course, which is best introduced after professors cover Ponzi schemes and also these concepts: fraud triangle, fraud diamond and fraud red flags.

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Grant, Laura E. „Does the introduction of ratings reduce giving? Evidence from charities“. Economic Inquiry 59, Nr. 3 (17.03.2021): 978–95. http://dx.doi.org/10.1111/ecin.12920.

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Yetman, Michelle H., und Robert J. Yetman. „How Does the Incentive Effect of the Charitable Deduction Vary across Charities?“ Accounting Review 88, Nr. 3 (01.12.2012): 1069–94. http://dx.doi.org/10.2308/accr-50370.

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ABSTRACT: We examine how taxes affect donations given to nonprofit organizations and how this varies across nonprofit types. Most prior studies constrained tax price elasticities to be constant across nonprofits, primarily because the data do not provide donations by nonprofit type. Using nonprofit-level data and average marginal tax rates that vary across years and states, we estimate tax price elasticities by nonprofit type. We find an aggregate public charity elasticity of approximately −1.0 and a private foundation elasticity of approximately −2.0. These results suggest that the cost of the charitable contribution deduction is roughly proportional to its benefit for public charities, but that the deduction stimulates significant giving for private foundations. When we partition our elasticities across 24 public charity types, we find significant elasticities of −1.0 or larger for six types. This result suggests that the effect of the charitable contribution deduction varies significantly across nonprofit types. JEL Classifications: H2; H4; H7; L3; K34 Data Availability: The data are available from public sources identified in this study.

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Hyndman, Noel. „CHARITY ACCOUNTING ? AN EMPIRICAL STUDY OF THE INFORMATION NEEDS OF CONTRIBUTORS TO UK FUND RAISING CHARITIES“. Financial Accountability and Management 6, Nr. 4 (Dezember 1990): 295–307. http://dx.doi.org/10.1111/j.1468-0408.1990.tb00121.x.

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Aufa, Muhammad, Syaiful Syaiful und Nyimas Wardatul Afiqoh. „Workshop dan Pendampingan Bidang Pajak dan Akuntansi bagi Amal Usaha Muhammadiyah (AUM) Se-Kabupaten Tuban“. Jurnal Pengabdian Manajemen 2, Nr. 2 (16.03.2023): 42. http://dx.doi.org/10.30587/jpmanajemen.v2i02.4355.

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Persyarikatan Muhammadiyah already has a large number of business charities. As an organization that echoes the spirit of progress, Muhammadiyah continues to improve in organizational management to realize good organizational governance. This service is part of efforts to realize good governance, especially in the field of financial management. This dedication partner is Muhammdiyah's charitable efforts in the fields of Education and Health in Tuban district. The form of activity is workshops and assistance in the field of tax and accounting. The initial workshop and mentoring activities were carried out by controlling business charity status (AUM) for the purpose of issuing Business Identification Numbers (NIB). Assistance is carried out after AUM has a NPWP, Financial Statements and NIB.

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