Academic literature on the topic 'Not-for-profit accounting and accountability'
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Journal articles on the topic "Not-for-profit accounting and accountability"
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Dhanani, Alpa, and Ciaran Connolly. "Discharging not‐for‐profit accountability: UK charities and public discourse." Accounting, Auditing & Accountability Journal 25, no. 7 (September 14, 2012): 1140–69. http://dx.doi.org/10.1108/09513571211263220.
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Diviana, Sukma, Rangga Putra Ananto, Wiwik Andriani, Roni Putra, Armel Yentifa, Zahara, and Azi Siswanto. "PENYAJIAN LAPORAN KEUANGAN ENTITAS BERORIENTASI NONLABA BERDASARKAN ISAK 35 PADA MASJID BAITUL HAADI." Akuntansi dan Manajemen 15, no. 2 (December 28, 2020): 113–32. http://dx.doi.org/10.30630/jam.v15i2.20.
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Mosque is an entity that aims not for profit (non-profit entity), so that financial accountability becomes an important aspect for mosques. Good accountability can be realized by presenting the mosque's financial reports in accordance with generally accepted accounting standards. The standard governing the financial reporting of non-profit entities is the Interpretation of Financial Accounting Standards No. 35 (ISAK 35). By implementing ISAK 35 in the presentation of mosque financial reports, interested parties will be able to assess the financial performance of the mosque. The object of this research is Mosque Baitul Haadi. Data were collected through a series of interviews and observations. Until now, Mosque Baitul Haadi only presented financial reports as far as cash in and cash out. This study aims to compile the financial statements of Mosque Baitul Haadi based on ISAK 35 using Microsoft Excel application tools. The financial statements that will be produced are the statements of financial position, comprehensive income statements, cash flow statements and notes to financial reports.
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Prabowo, Wahyu Jati Agung, and Lulus Kurniasih. "PENERAPAN AKUNTANSI, AKUNTABILITAS DAN PENGENDALIAN INTERNAL PADA GEREJA KRISTEN EQUITY JAWA WEDI." Jurnal Equity 20, no. 2 (March 21, 2019): 17. http://dx.doi.org/10.34209/.v20i2.621.
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This study discusses the application of accounting, accountability andinternal control contained in the Gereja Kristen JawaWedi Klaten, because a lot of corruption in religious institutions. The purpose of this study was to analyze and evaluate the implementation of accounting, accountability and internal controls exist in Gereja Kristen Jawa Wedi Klaten. The method used in this research is qualitative descriptive method, that is by direct observation, interviews, and literature. This research was conducted in Gereja Kristen JawaWediKlaten which is a non-profit religious organization. Research results obtained Gereja Kristen Jawa Wedi Klaten namely the application of accounting, accountability, and internal controls are already well underway, but there are some shortcomings that reporting is not in accordance with IAS 45, the employee who is not competent, and yet there is a good division of labor
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Prabowo, Wahyu Jati Agung, and Lulus Kurniasih. "PENERAPAN AKUNTANSI, AKUNTABILITAS DAN PENGENDALIAN INTERNAL PADA GEREJA KRISTEN EQUITY JAWA WEDI." Equity 20, no. 2 (March 21, 2019): 17. http://dx.doi.org/10.34209/equ.v20i2.621.
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This study discusses the application of accounting, accountability andinternal control contained in the Gereja Kristen JawaWedi Klaten, because a lot of corruption in religious institutions. The purpose of this study was to analyze and evaluate the implementation of accounting, accountability and internal controls exist in Gereja Kristen Jawa Wedi Klaten. The method used in this research is qualitative descriptive method, that is by direct observation, interviews, and literature. This research was conducted in Gereja Kristen JawaWediKlaten which is a non-profit religious organization. Research results obtained Gereja Kristen Jawa Wedi Klaten namely the application of accounting, accountability, and internal controls are already well underway, but there are some shortcomings that reporting is not in accordance with IAS 45, the employee who is not competent, and yet there is a good division of labor
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Strang, Kenneth David. "Strategic analysis of CSF’s for not-for-profit organizations." Measuring Business Excellence 22, no. 1 (March 19, 2018): 42–63. http://dx.doi.org/10.1108/mbe-07-2016-0035.
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PurposeThe purpose of this study is to analyze how strategic planning is used as critical success factors (CSF’s) in not-for-profit (NFP) organizations. This was because many nonprofits had to innovate their operations owing to the global fiscal crises, the continuing international economic instability, natural disasters or the increasing man-made worldwide terrorism. Additionally, the objective is to identify what successful nonprofit organizations actually do to remain effective at the national association level of analysis. Design/methodology/approachA constructivist research design ideology is applied (in contrast to the customary positivist philosophy to collect quantitative). The literature is critically reviewed to identify NFP CSF’s and terms such as capacity building. NFP institutions are theoretically sampled using US-based retrospective data to identify practitioner CSF activities. Applying a constructivist research design ideology, the theoretical CSF’s from the literature review are compared to practitioner activities. Representatives of NFP organizations are invited to participate in a strategic planning exercise to identify the most important CSF’s from the literature and practice that would be needed in the future. FindingsSeven of the nine United Nations NFP capacity building CSF’s are similar to NFP nine practitioner best practices. In comparison to the general literature, NFP practitioners applied leadership, strategic planning, innovation, documented procedures/training, human/technology resource management, financial management, accountability practices, ethical standards with professional communications policies, collaborative fundraising and marketing initiatives along with performance success evaluations. Research limitations/implicationsThe sample was drawn theoretically from 44 nonprofit state-centered institutions in the USA. Although statistically the results pertain strictly to US-based nonprofits, the principles should generalize to other countries as revealed by the similarity with United Nations innovation and strategic planning recommendations. Originality/valueThe authors applied a strategic planning exercise with the 44 participants at their recommendations to prioritize the CSF’s. The result was an innovative SWOT-TOWS diagram that summarized how the nine CSF’s were prioritized and grouped into the three categories of market performance, ethical responsibility and human resources.
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Izzah, Nisfatul. "AKUNTANSI DAN AKUNTABILITAS NGO: IMPLEMENTASI GLOBAL FUND, BUDAYA MENOLONG, DAN PENGETAHUAN AKADEMISI." Jurnal Akuntansi Kontemporer 14, no. 2 (May 2022): 114–26. http://dx.doi.org/10.33508/jako.v14i2.3519.
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Research Purposes. This study aims to produce research on the development of new products of NGO accountability. This study describes the implementation and accounting treatment of foreign grants The Global Fund AIDS Tuberculosis and Malaria (GFATM) in Sub Recipient TB Care ‘Aisyiyah Jatim (SR). Research Methods. This study uses qualitative methods with data triangulation instruments. Research Result and Findings. The results showed that GFATM grant accounting process and accountability is very systematic, structured, complete and strict. Accountability can be realized from a helping behavior and providing NGO accounting education from the academic level. The implementation of foreign grant accounting and NGO accountability in this study is very important both empirically and theoretically as a reference for NGO managers, foreign grant activists and new knowledge from academics. Beneficiaries can prepare accounting and accountability of non-profit organizations properly and correctly.
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Agyenim-Boateng, Cletus, and Kofi Oduro-Boateng. "Accounting for disasters." Journal of Accounting in Emerging Economies 9, no. 3 (August 12, 2019): 422–48. http://dx.doi.org/10.1108/jaee-04-2017-0048.
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Purpose The purpose of this paper is to investigate disaster accountability process, and it seeks to advocate for involvement of victims as salient stakeholders in the accountability process. Design/methodology/approach The authors adopt a case study of the 3rd June, 2015 flood disaster and fire that occurred in Accra, Ghana and draw mainly on interviews, as well as observations and a review of publicly available documents. Findings Several actors are involved in disaster management in Ghana. These actors play several roles as part of the disaster management process. Coordination is observed among some governmental actors. However, there is a little collaboration among these actors. There are, therefore, no clear accountability relationships between the actors. Moreover, the forms of accountability process are largely upward and internal. So, although we find the victims as salient stakeholders, their perspectives are not prioritised as part of the accountability process. Research limitations/implications As a result of less engagement with victims in the accountability process, a central accountability concern, outcomes, namely, benefits for victims in terms of changes in their knowledge, status, attitudes, values, skills, behaviours or conditions were not promoted. Downward accountability should be encouraged to promote better outcomes. Originality/value Although some studies on accounting for disasters have been undertaken, there is none in our local context, and also this study has been able to uncover under-representation of victims in the accountability process using adaptive accountability lens.
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Appelbaum, Deniz, Stephen Kozlowski, Miklos A. Vasarhelyi, and Joel White. "Designing CA/CM to fit not-for-profit organizations." Managerial Auditing Journal 31, no. 1 (January 4, 2016): 87–110. http://dx.doi.org/10.1108/maj-10-2014-1118.
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Purpose – The purpose of this project is to undertake continuous auditing and monitoring (CA/CM) implementations working with small-to-medium-sized (SME) not-for-profit (NFP) organizations of varying sizes, business purposes and levels of technical sophistication. Design/methodology/approach – This paper discusses a project using a case study approach with an SME NFP entity. Findings – The findings support the discussions in the literature regarding CA/CM adoption in organizations, particularly regarding its implementation benefits and challenges. Research limitations/implications – The project is not complete in that additional case studies could possibly offer additional applicability to the findings. Practical implications – This case study illustrates the issues inherent with the process of adopting new technologies. It provides insights for others considering adoption of CA/CM tools or protocols. Social implications – The need for more reliable auditing has never been more urgent than it is today in the NFP environment, and this case study demonstrates how an NFP could address these critical needs of increased reporting accountability and internal controls. Originality/value – The application of CA/CM is quite interesting and relevant in this modern real-time economy. This case study provides a new area of research in the field of CA/CM and, as such, contributes to the literature.
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Natalia Br Karo Purba and M. Rizaldi Wibowo. "Analysis of Implementation of Entity Financial Accounting Standards Without Public Accountability for Inventories at PT. Kezies SPBU 142031142." International Journal of Economics (IJEC) 1, no. 1 (June 30, 2022): 91–96. http://dx.doi.org/10.55299/ijec.v1i1.76.
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This study aims to analyze the application of financial accounting standards for entities without public accountability for inventories at PT. Kezies SPBU 142031142. This study uses a qualitative descriptive approach, aiming to find out whether the company's financial accounting standards are running well or not and to find out whether the inventory complies with the company's regulations. The subject of this research is PT. Kezies SPBU 142031142 and the object of this research are inventory reports and financial reports such as profit and loss and balance sheets of PT. This is because PT. Kezies SPBU 142031142 only presents the income statement as financial statement information. Based on the results of the analysis, it is also known that PT. Kezies SPBU 142031142 has not applied the Financial Accounting Standards for Entities Without Public Accountability for the reports of fuel oil inventories provided. This is because PT. Kezies SPBU 142031142 only presents inventory reports in a very simple way, namely only recording in the accounting book. As for the obstacles PT. Kezies SPBU 142031142 in applying the Financial Accounting Standards for Entities Without Public Accountability for inventories, namely the lack of knowledge of the owner. Kezies SPBU 142031142 feels that he is not yet professional in implementing SAK ETAP and the views of the owner of PT. Kezies SPBU 142031142 that the recording activities are carried out only to meet the needs of calculations and transparency so that it does not need to be done.
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Yaacob, Hisham, Saerah Petra, Azimah Sumardi, and Hairul Suhaimi Nahar. "Accountability through accounting and reporting lenses." Humanomics 31, no. 3 (August 10, 2015): 299–313. http://dx.doi.org/10.1108/h-07-2013-0049.
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Purpose – The purpose of this paper is to review, understand and document the contemporary waqf-S management, financial accounting and reporting practices and to understand relevant drivers behind the current accountability culture in waqf-S, aiming at exploring the intertwined nature of accounting, reporting and the religion of Islam. The accountability literature has been relatively scant on the role played by accounting and reporting in not-for-profit, religious-based organizations and its implications for accountability discourse. Three accountability drivers of regulatory, stakeholders and religious image are tested. It is interesting to research how management, accounting and reporting are being practiced in an Islamic organization setting in a non-Islamic country. Design/methodology/approach – Consistent with the established research objectives, this study adopts the qualitative research approach of a single case study research involving semi-structured interviews and archival documentation review and analyses. Sample is chosen using purposive sampling to suit the research objectives. Findings – The paper finds that waqf-S is a very successful awqaf manager. The administration and management are carried out in the most effective manner with comprehensive rules, guidelines and procedures. The awqaf financial reporting and management are impressive as annual financial reports are published on time and available for the public online. The paper proposes three lenses to examine the accountability drivers of waqf-S: Regulatory, Stakeholders and Religious image of Islamic organization and, it turns out that all three are equally important in driving the organization accountability practices. Research limitations/implications – The sample is an Islamic organization in a non-Islamic country; therefore, the results are unique and may not be generalised to organizations in Islamic nations, as it will be a different setting with different variables. Secondly, the paper only focuses on awqaf financial accounting, awqaf reporting and investigating the driving factors for the institution’s accountability culture. Practical implications – This paper is important as it shows that the management and administration of awqaf, which has been plague by mismanagement, embezzlements and lack of talents, can be improved and managed systematically, although there is a clear evidence of the lack of capable or talented human resources. It is compensated by the significant use of technology. Originality/value – Focusing on a single awqaf institution (waqf-S) operating in a non-Islamic Southeast Asian country, our analysis allows us to observe the influence of multiple factors influencing its organizational wide accountability policy. We consider this as a contribution to the literature, as it generates knowledge on how management, accounting and reporting are being devised as strategic tools in the institution’s accountability policy framework, beyond the normal office management, financial data recording and disclosure per se. Multiple factors drive the structured and transparent reporting by waqf-S, transcending beyond the traditional financial accounting and reporting boundary of meeting regulatory requirements; it reaches the concerned while ensuring that the necessary accountability towards stakeholders is observed and upheld.
Dissertations / Theses on the topic "Not-for-profit accounting and accountability"
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Sudjali, Iwan Purwanto. "The accounting for zakat: The accountability of Indonesian zakat agencies." Thesis, Queensland University of Technology, 2017. https://eprints.qut.edu.au/112198/3/Iwan_Purwanto_Sudjali_Thesis.pdf.
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This study provides empirical insights into the accountability practices of Indonesian zakat agencies and investigates if key stakeholder (i.e. donor) expectations are being met. The findings emphasise the centrality of a sacred accountability for such faith-based organisations and its influence on the way in which secular accountability comes to be operationalised. The findings indicate that although agency administrators and donors share similar views on the accountability of zakat agencies, current practices in the discharge of accountability are deficient in meeting donor expectations. That is, there is an accountability information gap. The study provides research-based evidence to address the accountability information gap and promotes the need for Indonesian authorities to develop comprehensive best-practice guidance to improve the accountability reporting practices of zakat agencies.
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Kisaku, Jobra Mulumba. "Impact of Financial Reporting Frameworks on the Quality of Not-for-Profit Financial Reports." ScholarWorks, 2017. https://scholarworks.waldenu.edu/dissertations/4644.
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Even when clean audit reports are issued for not-for-profit organizations (NFPOs), misuse of donor resources may continue for years without detection by financial statement users. Previous research has established creative accounting, haphazard reporting, and fraud among NFPOs. As a result, aid has been reduced and some projects have been suspended. With Uganda as the study area, the key research question was the following: What is the impact of financial reporting frameworks on the quality of financial reports in Uganda, controlling for class of external auditors? The purpose of this quantitative, causal-comparative study was to establish whether reporting frameworks used by NFPOs in Uganda affect the quality of financial reports. Survey data through a researcher-developed instrument were collected from a purposefully selected sample of 74 NFPOs. Data included financial reporting frameworks as the independent variable, quality of financial reports as the dependent variable, and class of external auditors as a covariate. The data were analyzed using analysis of covariance. Dhanani and Connolly's accountability theory was adopted as the central theory. Findings indicated that there were no significant associations between financial reporting frameworks and quality of financial reports. The highest quality score was 25.2% with a mean of 15.6%, indicating poor NFPO quality reporting in Uganda. These findings support creation of a financial reporting framework for NFPOs. Such a framework could boost donor funding, uniform reporting, and standardized guidelines for external auditors, as well as increased transparency and government confidence in NFPOs.
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De, La Cruz Marquez Michelle. "Management Control Systems in Not for Profit Organization." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-10850.
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The diploma thesis is about management control system. The first part contains the analysis of the subject, the factors, components and tools of management control. In the second part is about the difference of management control in profit and non-profit organizations.
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Chase, Bruce W. "An Empirical Investigation of a Choice of Accounting Method for Investments by Colleges and Universities: Positive Accounting Theory Applied in a Not-For-Profit Environment." VCU Scholars Compass, 1991. http://scholarscompass.vcu.edu/etd/4409.
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The reasons why managers make certain accounting method choices have been explored by accounting researchers for some time. For over ten years, much of this research has been driven by positive accounting theory, which is based on the underlying assumption that managers act rationally to maximize their own personal wealth when making accounting method choices. This study is an initial attempt to extend positive accounting theory research to a not-for-profit setting; specifically, the choice of accounting method for endowment investments by colleges and universities is examined.
The three objectives of this study are: 1) to determine if the findings of previous research in positive accounting theory hold in the college and university industry, 2) to determine if other institutional characteristics are associated with the accounting method used for endowment investments, and 3) to provide information to policymakers regarding the accounting for long-term investment by not-for-profit organizations.
Data were obtained from 162 four-year colleges and universities. Two regression models were developed to explain the variation in the accounting method used for investments. The first model contained five variables related to positive accounting theory and the second model contained five variables related to other institutional characteristics.
The results of the first model indicate that the choice of accounting method for endowment investments is related to the factors suggested by positive accounting theory. Government regulations and bonus plan provisions factors were significant and of the expected sign. The political costs factor was also significant but not of the expected sign. The debt covenants factor was not significant.
The results of the second model indicate that the choice of accounting method for endowment investments is related to other institutional characteristics. Specifically, the model found that location, asset allocation in equity investments, and the institution's auditor had a statistically significant influence on the choice of accounting method.
The research indicates that there are systematic differences in the choice of accounting method for not-for-profit organizations similar to those explained by positive accounting theory for for-profit organizations. Additional institutional characteristics were also found to influence accounting choice, which warrant further research.
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Turbide, Johanne. "Management accounting systems and the exercise of interpersonal power in organizations : observations from an 'accounting free' zone : the case of not-for-profit performing arts organisations." Thesis, University of Warwick, 1997. http://wrap.warwick.ac.uk/36335/.
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This thesis has two main concerns. First it attempts to shed new light on the ways in which alternative "critical" approaches have developed within management accounting research, over the past two decades, to challenge approaches which depict accounting in organizations as a rational, objective and value-free device. My literature review analyses the range of issues covered by the new approaches, and their boundaries, and suggests that, to date, the more significant contributions have taken place at the theoretical level, although an increasing amount of empirical research is coming through. My second and major objective is to contribute to the critical project in two ways: empirically, by undertaking a field study in an area where management accounting systems (hereafter MAS) are not necessarily accepted in a taken-for-granted way, the not-for-profit performing arts sector, and theoretically, by developing and validating, via this field study, a conceptual framework adapted from organization theory, which may help shed light on a theoretical issue which seems to have been somewhat overlooked, the reciprocal way in which individuals interact with MAS, as a problem .of power relations. The play of relations which I wish to scrutinize is best expressed in the following two questions: How do the actions of individuals affect the power of MAS? How does the power of MAS affect the actions of individuals? Methodologically, the conceptual framework is designed to enable me to analyse action in terms of the interactions between "individuals", "concrete systems of action" and the social, economic and cultural "environment". I aim to identify the relative influence on power relations of MAS, when compared with other "concrete systems of action", bearing in mind three types of constraint: those arising in the "immediate" environment, and others deriving from the "politicaleconomic" and "cultural-aesthetic" environments. My objective is to examine the extent to which MAS are appropriated as a resource by individuals in search of, or in the exercise of, power within not-for-profit based theatres. I have undertaken comparative field research in two countries, in order to see what regularities and differences there may be within and between countries. Data were gathered through direct observation and interviews, plus written documentation from two theatres in Montreal, Canada, and two in the English Midlands. Given the qualitative nature of my research, and in order to maintain a formal separation of observations and interpretation, I first present the detail of my findings using a simple narrative format, before presenting the interpretation based on my conceptual framework. My findings suggest that, even though many organizational actors still perceive an incompatibility between MAS and artistic objectives, artistic activity is heavily shaped by accounting-related activities, across all departments, in all theatres. Accounting discourse in general, and the MAS in particular, does affect actions and represents an indispensable resource in negotiations with outside actors, e.g. sponsors, funding bodies, formal Boards. At the same time, my comparative data suggest that an MAS which is structured to allow individuals to participate actively and positively in day-to-day accounting work will be more positively perceived by managers, even in a not-for-profit, performing arts contexts, as a helpful and constructive means of reconciling the aesthetic and economic objectives which are required for their organization's survival and success.
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Priest, Andrew. "Australian charity organisations: A study of audit fee determinants." Thesis, Edith Cowan University, Research Online, Perth, Western Australia, 2015. https://ro.ecu.edu.au/theses/1695.
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Accounting, and more specifically auditing, plays an important role in charity organisations’ accountability processes. This has been highlighted with the commencement of the Australian Charities and Not-for-Profit Commission in 2012 heralding a new era of accountability and regulation. It is in this context that this study used a stratified sample of 101 Australian charities’ 2011-2012 annual reports to study five aspects of the charity audit market, which formed its objectives. These were: a) to estimate and develop a model of Australian charity fee audit determinants; b) to determine if there was evidence of Big Four audit firm fee premiums in a market where the Big Four may not dominate; c) to test for the existence of audit fee premium pricing amongst non-Big Four audit firms; d) to test for the existence of an audit fee premium for audit firm offices; and e) to test for the existence of an audit fee premium for audit firm partners.
This study found support for the choice of audit firm (Big Four audit firm versus non-Big Four audit firm) having an influence on audit fee pricing. Auditee complexity, a well-established determinant in the private sector literature, was also shown to have some influence on charities’ audit fee costs, in the form of incorporation (company versus non-company) and size as represented by proxy, income being significant. Trading income too indicated a possible influence on charities’ audit fees, but these findings were limited and require further investigation.
In this study a Big Four audit premium was shown to exist in the Australian charity sector. It is also shown that small audit firms with a single client may have been discounting audit fees, but further investigation is required to confirm this.
In summary, this study put the spotlight on a sector that has not previously been examined, and provides deeper insights into the Australian charity sector and audit fee pricing.
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Webster, Tammy Tanner. "Successful Ethical Decision-Making Practices from the Professional Accountants' Perspective." ScholarWorks, 2017. https://scholarworks.waldenu.edu/dissertations/3733.
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Unethical behavior includes all decisions and actions counterproductive to an organization's mission and can cause irrevocable damage to the organization's professional reputation. The Securities and Exchange Commission reported 807 ethical violations in 2015. This study was underpinned by the ethical leadership theory, which emphasizes leadership decision making based on fair and just practices, for all involved parties. The purpose of this qualitative multiple-case study was to explore the ethical decision-making best practices that not-for-profit accounting managers in the Washington, DC, metropolitan area needed to strengthen the ethical decision-making process in their organizations. Data were collected through semistructured interviews from 5 participants who were accounting leaders of not-for-profit organizations. The analysis of data involved coding techniques, while member checking ensured confirmability of participant responses. Three themes emerged from the analysis of data as the most effective in fostering an ethical climate within the organizations, notably: the importance of leveraging internal controls, staff education on ethical decision making, and the role of leadership in fostering ethical leadership. The findings from this study may contribute to social change by providing leaders with strategies to reduce the occurrence of fraud within organizations. The beneficiaries of this research may include not-for-profit leaders, accounting professionals, and business practitioners. The goals of these individuals are to aid companies in furthering their missions and ensure organizations remain operational and utilize ethical decision making.
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Ketnerová, Gabriela. "Etika v účetní profesi." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-75824.
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The aim of the thesis will focus on ethics for professional accountants, who are not only accountants, but also tax consultants and auditors. Confidence in the profession greatly weakened by major accounting scandals in the U.S. and in Europe at the turn of the millennium. I will focus on ethics from the perspective of philosophy and from the perspective of management in the introduction of the theoretical part. The theory of sustainable development and corporate social responsibility relates also with business ethics. In response to accounting scandals in the U.S. the new law was agredd and this documnet established new requirements for companies trading on the American Stock Exchange and drew an attention to code of ethics for professional accountants. I will describe the different types of accounting fraud in the practical part, said publicated examples.
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Costa, Ana Lúcia de Jesus. "A accountability nas organizações sem fins lucrativos: o caso particular de algumas fundações em Portugal." Master's thesis, 2011. http://hdl.handle.net/10071/4110.
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A crescente importância das Organizações Sem Fins Lucrativos (OSFL) na actividade económica das sociedades modernas tem levado a um aumento da procura de informação financeira e não financeira sobre estas entidades.
Cada vez mais as OSFL devem dar ênfase à accountability, atendendo às especificidades da sua actividade, de modo a que os seus documentos de prestação de contas garantam uma imagem fidedigna e apropriada do seu desempenho, devendo, portanto, afastar-se das normas e regras aplicadas a entidades com finalidade de lucro.
Este trabalho visou elaborar uma proposta de normativo contabilístico de referência para o terceiro sector português, destinada a constituir uma best practice para o reporting das OSFL, tendo como suporte a realização de um estudo comparativo dos normativos contabilísticos para o terceiro sector em Portugal, Espanha e Reino Unido, no qual se aferiram as tendências dominantes relativamente aos seu pontos fortes e fragilidades.
Foi ainda avaliado o grau de conformidade do reporting financeiro de dezassete fundações portuguesas relativamente à best practice proposta. Os resultados desta análise apontam para um nível médio de conformidade e para o facto de a informação financeira divulgada não apresentar aderência aos requisitos específicos que devem ser observados numa OSFL, seguindo a matriz aplicável às entidades orientadas para o lucro.
Constata-se que o terceiro sector português tem ainda um longo caminho a percorrer no que concerne ao actual normativo contabilístico aplicado às OSFL e quanto à utilidade e qualidade da informação actualmente divulgada nos documentos de accountability destas entidades.The growing importance of not-for-profit organisations (NPOs) in nowadays developed economies has led to an increasing demand for financial and non-financial information. More and more, NPOs should give emphasis to accountability, considering the particular characteristics of their activities, in order to provide a reliable and accurate picture of their performance in the annual reports. Therefore, these entities’ annual disclosures should not be prepared based on business accounting standards. This study aims to present a proposal for accounting rules to be applied at the Portuguese third sector’s entities, considered as a best practice for the NPOS’ reporting, supported in a comparative study of not-for profit organisations accounting standards in Portugal, Spain and the United Kingdom, having been identified main trends regarding their strengths and weaknesses. Furthermore, it was assessed the conformity level between seventeen Portuguese foundations’ practices and the best practice proposed. The findings point out to an average level of compliance and to non accomplishment with the specific requirements of NPOs financial information, since those entities financial statements are mostly based on business accounting rules. It was verified that the Portuguese third sector still has a long way to run regarding the current accounting framework applied to the NPOs, namely regarding usefulness and quality financial information disclosed for accountability purposes.
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Chang, Wen-Ying, and 張文瑛. "Generally Accepted Accounting Principles of Not-for-Profit Organizations--Nonprofit Proprietaries for Economic Affairs." Thesis, 1999. http://ndltd.ncl.edu.tw/handle/81504703290103461043.
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碩士國立中興大學
會計學系
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Financial Accounting Standards Board (FASB) has established FASB Statement No.93, 116, 117 and 124 for not-for-profit organizations (NPOs). These statements have been intended to assist NPOs in preparing financial statements in conformity with generally accepted accounting principles (GAAP). However, there are no comparable GAAP for NPOs in Taiwan. As pursuing profit is not the operating objective of NPOs and the nature and environment of NPOs are different from those of business enterprises, accordingly, whether NPOs should follow all of the current GAAP for business enterprises would be a huge controversy. The Department of Economy has entrusted Accounting Research and Development Foundation with the accounting issues of nonprofit proprietaries for economic affairs. The conclusions of the Foundation would be the pioneer of GAAP of NPOs in Taiwan, and they could be the benchmark for regulatory authorities of other-type nonprofit proprietaries to establish accounting principles. The primary purpose of this study is to discuss the GAAP of NPOs in America, and the accounting principles and accounting issues that stem form these accounting principles of nonprofit Proprietaries for economic affairs. The results of this study also suitable for other kinds of nonprofit proprietaries. This study can be divided into two main parts. The first part discusses the characteristics, types and financial reporting of NPOs, and compares the differences between NPOs and business enterprises. The generally accepted accounting standards of contributions, investment, depreciation of long-lived assets and split-interest agreements that are applied to NPOs in America are discussed in this study, too. In addition, the first part also focuses on how to report financial information in statement of financial position, statement of activities, and statement of cash flows. The second part discusses the accounting issues of nonprofit proprietaries for economic affairs in Taiwan. In order to solve these accounting issues, this study provides some suggestions by integrating the opinions of some economic affairs nonprofit proprietaries and the propositions of Accounting Research and Development Foundation. This study also provides some comments on the draft of a proposed statement of accounting processing principles for nonprofit proprietaries for economic affairs, which is proposed by the Accounting Research and Development Foundation. Finally, this study draws conclusions on some important accounting issues.
Books on the topic "Not-for-profit accounting and accountability"
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Ruppel, Warren. Not-for-Profit Accounting Made Easy. New York: John Wiley & Sons, Ltd., 2002.
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Ruppel, Warren. Not-for-Profit Accounting Made Easy. New York: John Wiley & Sons, Ltd., 2007.
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Ruppel, Warren, ed. Not-for-Profit Accounting Made Easy. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2012. http://dx.doi.org/10.1002/9781119202035.
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Not-for-profit accounting made easy. 2nd ed. Hoboken, N.J: Wiley, 2007.
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Smith, G. Stevenson. Accounting for libraries and other not-for-profit organizations. 2nd ed. Chicago: American Library Association, 1999.
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Marie, DiTommaso, ed. Wiley not-for-profit GAAP 2010: Interpretation and application of generally accepted accounting principles for not-for-profit organizations. Hoboken, N.J: Wiley, 2010.
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Marie, DiTommaso, and ebrary Inc, eds. Wiley not-for-profit GAAP 2011: Interpretation and application of generally accepted accounting principles for not-for-profit organizations. Hoboken, N.J: Wiley, 2011.
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Managerial accounting for libraries & other not-for-profit organizations. 2nd ed. Chicago: American Library Association, 2002.
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Gross, Malvern J. Financial and accounting guide for not-for-profit organizations. 7th ed. Hoboken, N.J: Wiley, 2006.
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J, Gross Malvern, and Gross Malvern J, eds. Financial and accounting guide for not-for-profit organizations. 5th ed. New York: Wiley, 1995.
Find full textBook chapters on the topic "Not-for-profit accounting and accountability"
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Adesina, Olutayo Modupe. "A Primer into Non-Profit Organizations’ Accounting System in Nigeria." In Strengthening Systems Accountability for Enterprise Performance and Development Planning, 135–47. Cham: Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-031-11779-4_8.
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Maroun, Warren, and Sumit Lodhia. "Sustainability and integrated reporting by the public sector and not-for-profit organizations." In Sustainability Accounting and Integrated Reporting, 101–20. 1st Edition. | New York : Routledge, 2018. | Series: Finance, governance and sustainability: challenges to theory and practice: Routledge, 2017. http://dx.doi.org/10.4324/9781315108032-10.
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"Fiscal and Moral Accountability." In Regulating Style, edited by Kedron Thomas. University of California Press, 2016. http://dx.doi.org/10.1525/california/9780520290969.003.0005.
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The book’s analytical approach to material culture is foregrounded in Chapter 4, which focuses on the material technologies and techniques of business accounting and audit. The chapter explores a government campaign that urges Guatemalans to “Ask for your receipt!” after every economic transaction. The campaign disparages business owners and service workers who fail to conform to models of professionalism and modernity associated with economic formalization and encourages consumers to demand that businesses adopt a more professional style premised on the use of paper. The chapter includes discussion of how the international development industry, including microfinance and microloan programs, similarly privileges the use of certain calculating tools, techniques, and methods of documentation in the promotion of neoliberal, entrepreneurial forms of development. While Maya workshop owners worry that receipts accede authority and concede their businesses to the state, they have their own charged debates about the accounting styles of neighbors and competitors and the place of documentation in their trade. How clothing producers record transactions, set prices, manage debt, and figure profit gets audited among people working in the regional apparel trade in terms of a model of professionalized and enterprising masculinity.
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Korać, Sanja, and Anna Oppelmayer. "Reporting Value Using Social Return on Investment Reports." In Modernization and Accountability in the Social Economy Sector, 151–75. IGI Global, 2019. http://dx.doi.org/10.4018/978-1-5225-8482-7.ch009.
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This chapter provides an assessment of social return on investment (SROI) as an instrument of reporting the value that (non-profit) organizations in the social economy have created. After a general overview and comparison of two most widely referred SROI guidelines, a selection of SROI reports in practice is analyzed based on criteria of popular reporting. Popular reporting has emerged in the accounting discipline as a way of establishing an easy to understand, short enough to maintain attention document to different user groups (e.g., clients, citizens, decision makers). This new approach lending from the basic ideas of popular reporting allows researchers and practitioners alike to gain new insights into the current design as well as the potential of SROI reports as a key instrument of accountability for (non-profit) organizations in the social economy.
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"Not-For-Profit." In Accounting Research Database (RLE Accounting), 228–30. Routledge, 2014. http://dx.doi.org/10.4324/9781315867182-25.
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Tarifa-Fernández, Jorge, María Pilar Casado-Belmonte, and María J. Martínez-Romero. "Perspective and Challenges of Blockchain Technology in the Accountability of Financial Information." In Advances in Systems Analysis, Software Engineering, and High Performance Computing, 45–68. IGI Global, 2019. http://dx.doi.org/10.4018/978-1-5225-9257-0.ch003.
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The accounting information system could be improved by blockchain technology, but some potential risk could arise. Thus, it is worth considering such risks. The accounting research and academic literature regarding the impact of this technology on the accounting system are in an initial stage of this emergent field. The purpose of this chapter is to go a step further on this topic and to spur additional research regarding accounting and blockchain technology. The contribution of this study is twofold. On the one hand, it shows the main technologies comprising blockchain and their main consequences understood as sources of improvement. On the other hand, it assesses said effects applied to different processes of the accounting information system. Not only does this work show implications for the accounting profession, but the effects on the primary stakeholders are also brought to light.
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Tarifa-Fernández, Jorge, María Pilar Casado-Belmonte, and María J. Martínez-Romero. "Perspective and Challenges of Blockchain Technology in the Accountability of Financial Information." In Research Anthology on Blockchain Technology in Business, Healthcare, Education, and Government, 1554–77. IGI Global, 2021. http://dx.doi.org/10.4018/978-1-7998-5351-0.ch085.
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The accounting information system could be improved by blockchain technology, but some potential risk could arise. Thus, it is worth considering such risks. The accounting research and academic literature regarding the impact of this technology on the accounting system are in an initial stage of this emergent field. The purpose of this chapter is to go a step further on this topic and to spur additional research regarding accounting and blockchain technology. The contribution of this study is twofold. On the one hand, it shows the main technologies comprising blockchain and their main consequences understood as sources of improvement. On the other hand, it assesses said effects applied to different processes of the accounting information system. Not only does this work show implications for the accounting profession, but the effects on the primary stakeholders are also brought to light.
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"Not-for-Profit Entities." In Audit and Accounting Guide, 459–86. New York, NY: American Institute of Certified Public Accountants, Inc., 2019. http://dx.doi.org/10.1002/9781119608295.ch8.
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"Accounting Changes." In Not-for-Profit GAAP 2014, 475–81. Chichester, UK: John Wiley & Sons, Ltd, 2014. http://dx.doi.org/10.1002/9781118889275.ch27.
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"Fund Accounting." In Not-for-Profit GAAP 2014, 79–93. Chichester, UK: John Wiley & Sons, Ltd, 2014. http://dx.doi.org/10.1002/9781118889275.ch7.
Full textConference papers on the topic "Not-for-profit accounting and accountability"
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Sarhan Abud Al-Azawi, Faisal, and Sali Ibrahim Ahmad. "The Contemporary Government Accounting System And Its Role In Achieving The Requirements Of The External Environment Of The Tax System In Iraq, A Study Of Concepts And Application Mechanism." In 11th International Conference of Economic and Administrative Reform: Necessities and Challenges. University of Human Development, 2022. http://dx.doi.org/10.21928/icearnc/26.
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The issue of accountability is one of the most important foundations of a healthy society that seeks to build a generation that is committed to its national and moral responsibilities. And that any defect in the accounting system in a society will negatively affect the credibility of the law and the individual's loyalty to his society because it will properly regulate the relationship between the law and its actual application, Accountability has a role in all areas of life, including tax, where the importance of accounting converges with the importance of taxes since ancient times, because tax is a legitimate right of the state, society and citizen. This importance of accounting lies in the integrity of the procedures followed in collecting funds correctly by the employees working to collect them in accordance with the established tax laws and regulations, and accordingly, cadres must be armed with knowledge and full knowledge of the laws, regulations and accounting methods. Hence the importance of research by providing accounting programs for employees working in this field to help them and raise their efficiency. The first topic of the study showed the concept of government accounting, its most important functions and characteristics, while the second topic included the external tax system environment, which was represented by tax legislation in Iraq, taxpayers, the level of tax awareness, informants, supporting administrations, the tax judiciary, the accounting profession, technological progress, General budget statements, the media, and the constitution. The third topic showed the practical aspect through hypothesis testing. The fourth topic came with the most important conclusions, which is that the taxpayer has the right to choose the appropriate measurement method provided that it is not changed from year to year except with the approval of the tax administration, meaning that the accepted measurement procedures are tax-acceptable unless such a procedure is prohibited or specified a method in its own right. Measurement methods. We also recommend that in order to calculate the tax profit, amendments must be made to its financial legislation and instructions
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Sarhan Abud Al-Azawi, Faisal, and Sali Ibrahim Ahmad. "The Contemporary Government Accounting System And Its Role In Achieving The Requirements Of The External Environment Of The Tax System In Iraq, A Study Of Concepts And Application Mechanism." In 11th International Conference of Economic and Administrative Reform: Necessities and Challenges. University of Human Development, 2022. http://dx.doi.org/10.21928/uhdicearnc/26.
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The issue of accountability is one of the most important foundations of a healthy society that seeks to build a generation that is committed to its national and moral responsibilities. And that any defect in the accounting system in a society will negatively affect the credibility of the law and the individual's loyalty to his society because it will properly regulate the relationship between the law and its actual application, Accountability has a role in all areas of life, including tax, where the importance of accounting converges with the importance of taxes since ancient times, because tax is a legitimate right of the state, society and citizen. This importance of accounting lies in the integrity of the procedures followed in collecting funds correctly by the employees working to collect them in accordance with the established tax laws and regulations, and accordingly, cadres must be armed with knowledge and full knowledge of the laws, regulations and accounting methods. Hence the importance of research by providing accounting programs for employees working in this field to help them and raise their efficiency. The first topic of the study showed the concept of government accounting, its most important functions and characteristics, while the second topic included the external tax system environment, which was represented by tax legislation in Iraq, taxpayers, the level of tax awareness, informants, supporting administrations, the tax judiciary, the accounting profession, technological progress, General budget statements, the media, and the constitution. The third topic showed the practical aspect through hypothesis testing. The fourth topic came with the most important conclusions, which is that the taxpayer has the right to choose the appropriate measurement method provided that it is not changed from year to year except with the approval of the tax administration, meaning that the accepted measurement procedures are tax-acceptable unless such a procedure is prohibited or specified a method in its own right. Measurement methods. We also recommend that in order to calculate the tax profit, amendments must be made to its financial legislation and instructions
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Lehrer, Richard. "Keynote: Accountable assessment." In Research Conference 2021: Excellent progress for every student. Australian Council for Educational Research, 2021. http://dx.doi.org/10.37517/978-1-74286-638-3_9.
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There is widespread agreement about the importance of accounting for the extent to which educational systems advance student learning. Yet, the forms and formats of accountable assessments often ill serve students and teachers; the summative judgements of student performance that are typically employed to indicate proficiencies on benchmarks of student learning commonly fail to capture student performance in ways that are specific and actionable for teachers. Timing is another key barrier to the utility of summative assessment. In the US, summative evaluations occur at the end of the school year and may serve future students, but do not help teachers better support the students who were tested. In contrast, formative assessments provide actionable grounds to improve the quality of instruction on the basis of both the granularity and specificity of their content and their timing. Unfortunately, the psychometric qualities of formative assessments are often unknown. I describe an innovative approach to assessment that aims to blend the productive characteristics of both summative and formative assessment. The resulting assessment system is accountable to students and teachers by providing actionable information for improving classroom instruction, and at the same time, it addresses the demands of psychometric quality for purposes of system accountability as it is currently practiced (in the US). The innovative assessment system relies on partnership with teachers to generate (1) a shared conceptual frame for describing instructional goals and valued forms of teaching and learning; (2) a set of electronic tools to help teachers detect, share, analyse, and interpret student learning data; and (3) classroom and school-level community professional development structures to support and sustain a widespread practice of assessing to guide instruction. These features are coupled with new psychometric models, developed by the Berkeley Evaluation and Research Center, that provide more robust estimates of student learning by linking information from multiple sources, including student classroom work, student responses to formative assessments, and summative evaluations. (Mark Wilson will address the psychometric modeling during this conference.) Here I describe challenges and prospects for this innovation with a case study of its implementation in a K–5 elementary school that is seeking to improve the quality of instruction and students’ understandings of measure and rational number arithmetic.
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Barnes, Lisa, and Keith Howson. "Board Governance in the Not-For-Profit Sector: The “GOLDEN” Rule Model for Recruitment and Retention of Voluntary Boards of Directors." In Annual International Conference on Accounting and Finance (AF 2017). Global Science & Technology Forum (GSTF), 2017. http://dx.doi.org/10.5176/2251-1997_af17.92.
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Zhao, Yongjun, Vitali Volovoi, Mark Waters, and Dimitri Mavris. "A Profit Based Approach for Gas Turbine Power Plant Outage Planning." In ASME Turbo Expo 2005: Power for Land, Sea, and Air. ASMEDC, 2005. http://dx.doi.org/10.1115/gt2005-69011.
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Traditionally, for complicated systems such as a gas turbine power plant, maintenance cost and on-line availability are two of the most important concerns to the equipment owner. However, in the deregulated electric power market, cost and reliability are not the only concerns. The ultimate goal is to maximize plant profitability, and this requires the evaluation of many different factors including system performance, the aging and reliability of equipment, maintenance practices, and market dynamics accounting for the price and availability of fuel as well as the generation of revenues in competing markets. Thus, gas turbine power plant planning optimization is a complex problem, and comprehensive operational modeling and optimization methods are required. In this paper, a profit based power plant outage planning approach is presented that reflects the new challenges posed by deregulation. Specifically, particular attention is paid to modeling power plant aging, performance degradation, reliability deterioration, and, importantly, the energy market dynamics. A multiple time scale method is developed for coupled short term, long term generation scheduling and outage planning for this profit based outage planning approach. The procedure is implemented for a base load combined cycle power plant with single gas turbine with the results demonstrating the feasibility of the proposed approach.
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Gray, Donald G. "A Process and Economic Model for the Real-Time Optimization of Operating Profit in a Citrus Feedmill." In ASME 2007 Citrus Engineering Conference. American Society of Mechanical Engineers, 2007. http://dx.doi.org/10.1115/cec2007-5303.
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During the past 6 years, increases in energy costs have adversely impacted the profitability of feedmill operations. The market values of dried feed, molasses, and d-limonene have not sufficiently increased to offset this additional cost. Lacking alternatives to processing wet peel, many of the large citrus processors have operated feedmills at a financial loss. The optimal operation of a citrus feedmill requires that a combination of process, resource cost, and product market value data be analyzed and translated into actions that will maximize operating profit or minimize operational losses. In particular, variations in peel volume and moisture content, evaporation requirements, product market values, and resource costs require that a detailed process and economic analysis be routinely performed to achieve optimal financial performance. As a result, the complexity of achieving optimal performance on a day-to-day basis can be overwhelming to operators and managers. This paper discusses operational challenges that are common to many citrus feedmill operations, and proposed solutions. The basis for these solutions is a mathematical process and economic model that utilizes operational data to forecast production quantities and operational costs for a specified set of operating conditions. Equations are developed for optimizing energy usage, solids value, and operating profit in real-time. In addition to optimizing daily performance, the model can be used to determine optimal product yields, train operators and managers, determine the technical and financial merit of capital improvement projects, establish realistic performance targets, and devise accurate cost accounting drivers. Paper published with permission.
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Stanciu, Mihail Alin. "Relation Between Information from Economic-Financial Analysis and Sustainable Development." In G.I.D.T.P. 2019 - Globalization, Innovation and Development, Trends and Prospects 2019. LUMEN Publishing, 2022. http://dx.doi.org/10.18662/lumproc/gidtp2022/21.
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Establishing and implementing the most appropriate strategies for sustainable development is an increasingly common goal, which plays a vital role in achieving global performance in sustainable business. Some economic entities are looking for more than achieving results in accounting profit, focusing on sustainable development through a responsible approach to economic activities. The role of economic and financial analysis in the strategies for sustainable development in order to conduct sustainable business is a decisive one, this being the one that should direct the non-financial activities. Entities must look at the concept of performance from a global point of view because the sustainability of the performance will be achieved only by establishing as the entity's goals social responsibility and environmental protection in addition to the financial ones reflected by the economic-financial analysis. The social responsibility manifested by the economic entities implies a balance of the profit with the social and environmental implications. Changes in the economic environment of the last period have affected the way of approaching the performance. Social responsibility joins the purpose of each profit maximization entity, which further leads to synergistic effects. The most well-known form of social involvement is the sponsorship by which an entity offers a certain amount of money to another entity that does not carry out activities from which to make a profit. In the second part of the paper we presented the involvement of a prestigious economic entity in sponsorship and social responsibility actions, paying particular attention to the social cause, and we analyzed the correlation between the trend set by these social actions and the financial performance. The participation of several categories in the profit of the economic entity is possible through the development of a social responsibility manifested within the community.
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Pavić, Ivana, Ivana Mamić Sačer, and Lajoš Žager. "Challenges, Advantages and Disadvantages in Implementation of Ifrs 15 in Different Industries." In 2nd International Conference on Business, Management and Finance. Acavent, 2019. http://dx.doi.org/10.33422/2nd.icbmf.2019.11.769.
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The accounting rules related to revenues’ recognition and measurement have not been changed for many years, and have been listed in International Accounting Standard 18 – Revenues, which has been in use since 1984. Practice has shown that the standard is no longer an adequate basis for revenue recognition and therefore the International Accounting Standards Board (IASB) in cooperation with American FASB has created and published a new accounting standard that addresses the issue of revenue recognition – IFRS 15 – Revenues from Contracts with Customers. This standard supersedes the application of IAS 18 as of January 1, 2018. Since revenue is a very important element in determining the profit or loss of an entity and therefore its performance, preparers of financial statements should pay full attention to accounting principles related to revenues’ recognition and measurement while preparing financial statements. New accounting standard for revenues introduces certain innovations in the field of revenue calculation as well as in time of revenues’ recognition. These changes will have a significant impact on the amount of revenues for certain industries, such as the telecommunications and construction industry, which have significant share of revenues from contracts with customers. The aim of the research is to identify the challenges and problems that appears in the initial phase of application of a new standard on revenues such as; the need to consider a larger volume of documentation, inadequate existing IT infrastructure, multiple sources of documentation that must be considered in revenue recognition, including commercial, legal and financial documentation etc. In addition, we plan to identify benefits form the application of the new standard for the entities preparing the financial statements. In this context, it is expected to identify the sectors that have the most dilemmas in the application of this standard and to propose potential solutions to address these problems.
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Gill, Grandon. "The Predatory Journal: Victimizer or Victim?" In InSITE 2021: Informing Science + IT Education Conferences. Informing Science Institute, 2021. http://dx.doi.org/10.28945/4780.
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Aim/Purpose: Labeling a journal as “predatory” can do great damage to the journal and the individuals that have contributed to it. This paper considers whether the predatory classification has outlived its usefulness and what might replace it. Background: With the advent of open access publishing, the term “predatory” has increasingly been used to identify academic journals, conferences, and publishers whose practices are driven by profit or self-interest rather than the advancement of science. Absent clear standards for determining what is predatory and what is not, concerns have been raised about the misuse of the label. Methodology: Mixed methods: A brief review of the literature, some illustrative case studies, and conceptual analysis. Contribution: The paper provides recommendations for reducing the impact of illegitimate journals. Findings: Current predatory classifications are being assigned with little or no systematic research and virtually no accountability. The predatory/not predatory distinction does not accommodate alternative journal missions. Recommendations for Researchers: The distinction between legitimate and illegitimate journals requires consideration of each journal’s mission. To serve as a useful guide, a process akin to that used for accrediting institutions needs to be put in place. Impact on Society: Avoiding unnecessary damage to the careers of researchers starting out. Future Research: Refining the initial classification scheme proposed in the paper. NOTE: This Proceedings paper was revised and published in Informing Science: The International Journal of an Emerging Transdiscipline, 24, 51-82. Click DOWNLOAD PDF to download the published paper.
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Çürük, Turgut, and Ayşe Tanyeri. "The Impact of Consolidated Financial Statements on Performance of Financial Institutions: A Key Study from Turkey." In International Conference on Eurasian Economies. Eurasian Economists Association, 2015. http://dx.doi.org/10.36880/c06.01360.
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Financial statements prepared by companies are the main sources of information for those who make economic decisions about the companies. As the listed companies in many countries (at least on the large European stock market) have one or more subsidiaries, they are obligated by regulations to prepare dual financial statements (individual and consolidated). Unlike the practices in developed European stock exchanges, companies listed on the stock exchange in Turkey, which used to prepare individual financial statements until 2005, have been preparing only consolidated financial statements in accordance with national accounting and financial reporting standards which were adopted from International standards since then. As of today, individual financial statements have not been prepared by Turkish companies. Only exception to this general practices are the Real Estate Investment Trusts (REITs) registered with Capital Market Board (CMB). As the discussions and results of some empirical studies in the literature indicate that impact of consolidated and individual financial statements on the performances of companies are different. In line with these arguments in literature, this study, focusing on the REITs registered with CMB in Turkey, attempts to investigate the impact of consolidated financial statements on performance of financial institutions (REITs). In this context, value relevance is used as a proxy to measure the performance. Than the impact of indicators as regards to profit and owners’ equity observed from two different sets of financial statements of the same Real Estate Investment Trusts on the value relevance of companies are analyzed.
Reports on the topic "Not-for-profit accounting and accountability"
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Daudelin, Francois, Lina Taing, Lucy Chen, Claudia Abreu Lopes, Adeniyi Francis Fagbamigbe, and Hamid Mehmood. Mapping WASH-related disease risk: A review of risk concepts and methods. United Nations University Institute for Water, Environment and Health, December 2021. http://dx.doi.org/10.53328/uxuo4751.
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The report provides a review of how risk is conceived of, modelled, and mapped in studies of infectious water, sanitation, and hygiene (WASH) related diseases. It focuses on spatial epidemiology of cholera, malaria and dengue to offer recommendations for the field of WASH-related disease risk mapping. The report notes a lack of consensus on the definition of disease risk in the literature, which limits the interpretability of the resulting analyses and could affect the quality of the design and direction of public health interventions. In addition, existing risk frameworks that consider disease incidence separately from community vulnerability have conceptual overlap in their components and conflate the probability and severity of disease risk into a single component. The report identifies four methods used to develop risk maps, i) observational, ii) index-based, iii) associative modelling and iv) mechanistic modelling. Observational methods are limited by a lack of historical data sets and their assumption that historical outcomes are representative of current and future risks. The more general index-based methods offer a highly flexible approach based on observed and modelled risks and can be used for partially qualitative or difficult-to-measure indicators, such as socioeconomic vulnerability. For multidimensional risk measures, indices representing different dimensions can be aggregated to form a composite index or be considered jointly without aggregation. The latter approach can distinguish between different types of disease risk such as outbreaks of high frequency/low intensity and low frequency/high intensity. Associative models, including machine learning and artificial intelligence (AI), are commonly used to measure current risk, future risk (short-term for early warning systems) or risk in areas with low data availability, but concerns about bias, privacy, trust, and accountability in algorithms can limit their application. In addition, they typically do not account for gender and demographic variables that allow risk analyses for different vulnerable groups. As an alternative, mechanistic models can be used for similar purposes as well as to create spatial measures of disease transmission efficiency or to model risk outcomes from hypothetical scenarios. Mechanistic models, however, are limited by their inability to capture locally specific transmission dynamics. The report recommends that future WASH-related disease risk mapping research: - Conceptualise risk as a function of the probability and severity of a disease risk event. Probability and severity can be disaggregated into sub-components. For outbreak-prone diseases, probability can be represented by a likelihood component while severity can be disaggregated into transmission and sensitivity sub-components, where sensitivity represents factors affecting health and socioeconomic outcomes of infection. -Employ jointly considered unaggregated indices to map multidimensional risk. Individual indices representing multiple dimensions of risk should be developed using a range of methods to take advantage of their relative strengths. -Develop and apply collaborative approaches with public health officials, development organizations and relevant stakeholders to identify appropriate interventions and priority levels for different types of risk, while ensuring the needs and values of users are met in an ethical and socially responsible manner. -Enhance identification of vulnerable populations by further disaggregating risk estimates and accounting for demographic and behavioural variables and using novel data sources such as big data and citizen science. This review is the first to focus solely on WASH-related disease risk mapping and modelling. The recommendations can be used as a guide for developing spatial epidemiology models in tandem with public health officials and to help detect and develop tailored responses to WASH-related disease outbreaks that meet the needs of vulnerable populations. The report’s main target audience is modellers, public health authorities and partners responsible for co-designing and implementing multi-sectoral health interventions, with a particular emphasis on facilitating the integration of health and WASH services delivery contributing to Sustainable Development Goals (SDG) 3 (good health and well-being) and 6 (clean water and sanitation).
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Milican, Juliet. Mapping Best Practice Guidelines in working with Civil Society Organisations. Institute of Development Studies, April 2022. http://dx.doi.org/10.19088/k4d.2022.092.
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This report sets out to map the different guidance documents available on how to work most effectively with civil society in the delivery of international aid in ways that deepen democracy and advance the rights of marginalised or excluded groups. It includes a review of guidelines published by other key international development funders and implementors written for their own teams, an overview of guidance provided for DAC members within OECD countries and policy papers on cooperation between the state and CSOs. It looks primarily at documents produced in the last ten years, between 2011 and 2021 and includes those related to cooperation on specific issues (such as drugs policy or human rights, as well as those that deal with specific countries or regions (such as Europe or the MENA region). The majority of documents identified are written by government aid departments (eg USAID, Norad) but there are one or two produced by umbrella civil society organisations (such as Bond) or international legal think tanks (such as ICNL, the International Centre for Not for Profit Law). There was a remarkable consistency between the issues Millican addressed in the different documents although their size and length varied between outline guidance on 2 – 3 pages and a comprehensive (62 page) overview that included definitions of civil society, range of organisations, reasons for collaborating, mechanisms for financing, monitoring and ensuring accountability and challenges in and guidance on the ways in which donors might work with CSOs.
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Newman-Toker, David E., Susan M. Peterson, Shervin Badihian, Ahmed Hassoon, Najlla Nassery, Donna Parizadeh, Lisa M. Wilson, et al. Diagnostic Errors in the Emergency Department: A Systematic Review. Agency for Healthcare Research and Quality (AHRQ), December 2022. http://dx.doi.org/10.23970/ahrqepccer258.
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Objectives. Diagnostic errors are a known patient safety concern across all clinical settings, including the emergency department (ED). We conducted a systematic review to determine the most frequent diseases and clinical presentations associated with diagnostic errors (and resulting harms) in the ED, measure error and harm frequency, as well as assess causal factors. Methods. We searched PubMed®, Cumulative Index to Nursing and Allied Health Literature (CINAHL®), and Embase® from January 2000 through September 2021. We included research studies and targeted grey literature reporting diagnostic errors or misdiagnosis-related harms in EDs in the United States or other developed countries with ED care deemed comparable by a technical expert panel. We applied standard definitions for diagnostic errors, misdiagnosis-related harms (adverse events), and serious harms (permanent disability or death). Preventability was determined by original study authors or differences in harms across groups. Two reviewers independently screened search results for eligibility; serially extracted data regarding common diseases, error/harm rates, and causes/risk factors; and independently assessed risk of bias of included studies. We synthesized results for each question and extrapolated U.S. estimates. We present 95 percent confidence intervals (CIs) or plausible range (PR) bounds, as appropriate. Results. We identified 19,127 citations and included 279 studies. The top 15 clinical conditions associated with serious misdiagnosis-related harms (accounting for 68% [95% CI 66 to 71] of serious harms) were (1) stroke, (2) myocardial infarction, (3) aortic aneurysm and dissection, (4) spinal cord compression and injury, (5) venous thromboembolism, (6/7 – tie) meningitis and encephalitis, (6/7 – tie) sepsis, (8) lung cancer, (9) traumatic brain injury and traumatic intracranial hemorrhage, (10) arterial thromboembolism, (11) spinal and intracranial abscess, (12) cardiac arrhythmia, (13) pneumonia, (14) gastrointestinal perforation and rupture, and (15) intestinal obstruction. Average disease-specific error rates ranged from 1.5 percent (myocardial infarction) to 56 percent (spinal abscess), with additional variation by clinical presentation (e.g., missed stroke average 17%, but 4% for weakness and 40% for dizziness/vertigo). There was also wide, superimposed variation by hospital (e.g., missed myocardial infarction 0% to 29% across hospitals within a single study). An estimated 5.7 percent (95% CI 4.4 to 7.1) of all ED visits had at least one diagnostic error. Estimated preventable adverse event rates were as follows: any harm severity (2.0%, 95% CI 1.0 to 3.6), any serious harms (0.3%, PR 0.1 to 0.7), and deaths (0.2%, PR 0.1 to 0.4). While most disease-specific error rates derived from mainly U.S.-based studies, overall error and harm rates were derived from three prospective studies conducted outside the United States (in Canada, Spain, and Switzerland, with combined n=1,758). If overall rates are generalizable to all U.S. ED visits (130 million, 95% CI 116 to 144), this would translate to 7.4 million (PR 5.1 to 10.2) ED diagnostic errors annually; 2.6 million (PR 1.1 to 5.2) diagnostic adverse events with preventable harms; and 371,000 (PR 142,000 to 909,000) serious misdiagnosis-related harms, including more than 100,000 permanent, high-severity disabilities and 250,000 deaths. Although errors were often multifactorial, 89 percent (95% CI 88 to 90) of diagnostic error malpractice claims involved failures of clinical decision-making or judgment, regardless of the underlying disease present. Key process failures were errors in diagnostic assessment, test ordering, and test interpretation. Most often these were attributed to inadequate knowledge, skills, or reasoning, particularly in “atypical” or otherwise subtle case presentations. Limitations included use of malpractice claims and incident reports for distribution of diseases leading to serious harms, reliance on a small number of non-U.S. studies for overall (disease-agnostic) diagnostic error and harm rates, and methodologic variability across studies in measuring disease-specific rates, determining preventability, and assessing causal factors. Conclusions. Although estimated ED error rates are low (and comparable to those found in other clinical settings), the number of patients potentially impacted is large. Not all diagnostic errors or harms are preventable, but wide variability in diagnostic error rates across diseases, symptoms, and hospitals suggests improvement is possible. With 130 million U.S. ED visits, estimated rates for diagnostic error (5.7%), misdiagnosis-related harms (2.0%), and serious misdiagnosis-related harms (0.3%) could translate to more than 7 million errors, 2.5 million harms, and 350,000 patients suffering potentially preventable permanent disability or death. Over two-thirds of serious harms are attributable to just 15 diseases and linked to cognitive errors, particularly in cases with “atypical” manifestations. Scalable solutions to enhance bedside diagnostic processes are needed, and these should target the most commonly misdiagnosed clinical presentations of key diseases causing serious harms. New studies should confirm overall rates are representative of current U.S.-based ED practice and focus on identified evidence gaps (errors among common diseases with lower-severity harms, pediatric ED errors and harms, dynamic systems factors such as overcrowding, and false positives). Policy changes to consider based on this review include: (1) standardizing measurement and research results reporting to maximize comparability of measures of diagnostic error and misdiagnosis-related harms; (2) creating a National Diagnostic Performance Dashboard to track performance; and (3) using multiple policy levers (e.g., research funding, public accountability, payment reforms) to facilitate the rapid development and deployment of solutions to address this critically important patient safety concern.