THE NOT-FOR-PROFIT ORGANIZATION FINANCIAL REPORTING ENTITY: AN EXPLORATORY STUDY OF CURRENT PRACTICE

1987 ◽  
Vol 3 (3-4) ◽  
pp. 311-330 ◽  
Author(s):  
William W. Holder
Keyword(s):  
Financial Reporting ◽  
Exploratory Study ◽  
Current Practice ◽  
For Profit ◽  
Not For Profit ◽  
Reporting Entity

THE INCEPTION AND EVOLUTION OF FINANCIAL REPORTING IN THE PROTESTANT EPISCOPAL CHURCH IN THE UNITED STATES OF AMERICA

1986 ◽  
Vol 13 (2) ◽  
pp. 55-63 ◽  
Author(s):  
G. A. Swanson ◽  
John C. Gardner
Keyword(s):  
United States ◽  
Financial Reporting ◽  
United States Of America ◽  
The United States ◽  
Episcopal Church ◽  
For Profit ◽  
Not For Profit ◽  
The Church

This research documents the emergence of accounting procedures and concepts in a centrally controlled not-for-profit organization during a period of change and consolidation. The evolution of accounting as prescribed by the General Canons is identified and its implementation throughout the church conferences is examined.

scholarly journals Corporate Governance Research Opportunities in Nigeria: A National Development Issue

2019 ◽  
Vol 87 ◽  
pp. 13-22
Author(s):  
Rosemary O. Obasi
Keyword(s):  
Corporate Governance ◽  
Financial Reporting ◽  
National Development ◽  
Relevant Information ◽  
Policy Makers ◽  
Research Opportunities ◽  
For Profit ◽  
Research Areas ◽  
Not For Profit ◽  
Research Questions

This paper presents a number of research opportunities in corporate governance in Nigeria. Corporate governance has come along with changes in Nigeria regulatory framework for financial reporting and corporate governance code during the recent years. The researcher identified some important areas where research can help advance our knowledge and provide relevant information for policy makers. These research areas include audit firm governance, corporate level of compliance on corporate governance; Public sector code of governance; adoption of Not-for-profit governance code by such organisations in Nigeria. The research questions that were raised are of global interest, but the Nigeria environment provides some distinctive natural experimental settings to address these questions.

scholarly journals Effective Internal Controls for Not-For Profit Entities

2020 ◽  
pp. 47-58
Author(s):  
Achraf Seyam, CPA ◽  
Barry Copper, CPA
Keyword(s):  
Financial Reporting ◽  
Internal Control ◽  
Continuous Monitoring ◽  
Internal Controls ◽  
Professional Services ◽  
Non Profit ◽  
The Public ◽  
For Profit ◽  
Not For Profit ◽  
Non Profit Organizations

The importance of internal control is clear. Effective internal control makes sure non-profit organizations to carried out their mission and objectives, such as proper use of funds and provide professional services to the public without any risk of fraud and mismanagement or breach of ethics. Through continuous monitoring of non-profit’s performance and activities, internal controls dispose of the behaviors of non-profit organizations with their objectives. Internal controls also engaged in good management and make sure to provide appropriate financial reporting by providing accurate and complete reports to the management in a timely manner and make sure the sources are correctly allocated. Internal control is also the tool to safeguard assets that make sure the organizations physical and intangible assets are protected from fraud, misused, and error. Internal control is not only able to deter and detect fraud and error but also is able to reduce the chance to risks.

Understanding Sport Sponsorship through Exchange Theory

1994 ◽  
Vol 8 (2) ◽  
pp. 102-114 ◽  
Author(s):  
Ronald E. McCarville ◽  
Robert P. Copeland
Keyword(s):  
Private Sector ◽  
Broad Spectrum ◽  
Current Practice ◽  
Theoretical Perspective ◽  
Exchange Theory ◽  
Sport Sponsorship ◽  
For Profit ◽  
Not For Profit ◽  
Probability Of Success

Public, not-for-profit, and private sector sport groups are increasingly exploring innovative means of generating funds. Sponsorship represents one promising revenue alternative. This paper uses exchange theory to discuss and describe sport sponsorship and offer propositions. These propositions are based generally on the principles of exchange and often reflect current practice. As such they offer some insight to those hoping to initiate and maintain sponsorship agreements. All have yet to be empirically verified within the context of sport sponsorship, however, so they may also be used to guide research efforts. They suggest that partners choose sponsorship opportunities that offer the most valued rewards with the greatest probability of success. It is suggested that past successes may dictate future sponsorship decisions. Further, multiple-reward options may be most successful in encouraging subsequent contributions. Although this discussion takes place in the context of sport sponsorship, both the theoretical perspective and propositions are relevant to a broad spectrum of sponsorship settings.

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