Financial reporting in non-governmental organizations - legislation versus business practice

2017 ◽  
Vol 18 (1) ◽  
pp. 0-0
Author(s):  
Dorota Jegorow
Keyword(s):  
Financial Reporting ◽  
Third Sector ◽  
Research Process ◽  
Business Practice ◽  
Volunteer Work ◽  
The Third ◽  
Governmental Organizations ◽  
Non Governmental Organizations ◽  
The Third Sector

The analysis presented in the pages of this paper is focused on identifying new dimension of quality of financial reporting entities NGOs. The research process is based on the literature studies, analysis of existing legal acts and opinions of specialists practitioners - representatives of the third sector. Contrary to the expectations and assumptions of the architects of new solutions entered in the amended in 2015. Accounting Act in practice translate into significant decrease in the reporting obligations of NGOs. The scope of financial reporting, although formally been reduced, in practice, the solutions adopted have not been adapted to the specific NGOs, especially those based on the volunteer work and aimed at realization of socially useful.

scholarly journals Non-Economic Factors Affecting Employment in Non-Governmental Organizations

2018 ◽  
Vol 11 (3) ◽  
pp. 129-147
Author(s):  
Piotr Frączek ◽  
Patrycja Pater
Keyword(s):  
Labour Market ◽  
Third Sector ◽  
Moral Authority ◽  
Economic Factors ◽  
Factors Affecting ◽  
The Third ◽  
Governmental Organizations ◽  
Non Governmental Organizations ◽  
The Third Sector ◽  
Labour Market Activity

SummarySubject and purpose of work: The aim of the paper is to identify non-economic factors influencing employment in non-governmental organizations in the Subcarpathian Province.Materials and methods: Surveys were conducted in a group of 30 people managing non-governmental organizations.Results: In the Subcarpathian Province, the factors not connected to economy that encourage involvement in the work of non-governmental organisations include education, marital status, labour market activity, gender, religiousness, and moral authority associated with charitable activities. The factors such as age, personal experience of difficult life situations, or observing charity activities done by family members and friends have an insignificant effect on the involvement in the work of nongovernmental entities.Conclusions: The activities of state institutions of social policy whose goal is to increase the participation of citizens in the third sector entities should aim to give them an opportunity of obtaining the highest level of education possible, stable employment in the labour market, as well as creating conditions for families to function properly. Moreover, public institutions should conduct social campaigns to show citizens that working in the third sector enriches their social and personal life.

Strategic responses of NGOs to the new party-building campaign in China

2021 ◽  
pp. 0920203X2199570
Author(s):  
Lin Nie ◽  
Jie Wu
Keyword(s):  
Resource Dependence ◽  
Third Sector ◽  
Strategic Responses ◽  
Institutional Perspective ◽  
The Third ◽  
Party Building ◽  
Governmental Organizations ◽  
Non Governmental Organizations ◽  
Building Process ◽  
The Third Sector

Over the last decade, the Chinese Communist Party (CCP) has sought to assimilate the third sector – non-governmental organizations (NGOs) – through its party-building campaign. This article examines NGOs’ strategies in response to this campaign, based on in-depth interviews with 64 NGOs and local cadres. We find that NGOs have developed three main strategies to respond to the CCP’s attempts to penetrate their organizations. First, NGOs embedded in the party-state system and those affiliated with private enterprises tend to acquiesce to party building out of habit and for compliance reasons, respectively. Second, those with multiple stakeholders generally compromise in the party-building process, acting as passive compliers if they depend more on non-state resources, or active players if they rely more on state resources. Third, civic NGOs that advocate causes inconsistent with the ruling regime might avoid party building as a resistant strategy, by either disguising their nonconformity or escaping from the control of the ruling regime entirely. NGOs’ strategic responses are contingent on their negotiating power, which results from their resource dependence and the party’s enforcement dilemmas. This article contributes to our understanding of the recent party-building campaign from an institutional perspective, and enriches our knowledge about relations between the party and the third sector.

INTERACTION BETWEEN STATE AND CIVIL SOCIETY: INTERNATIONAL EXPERIENCE AND KAZAKHSTAN

2021 ◽  
Vol 75 (3) ◽  
pp. 81-88
Author(s):  
М.М. Muratova ◽  
◽  
М. Onuchko ◽  
Keyword(s):  
Civil Society ◽  
Third Sector ◽  
The State ◽  
Non Profit ◽  
The Third ◽  
Governmental Organizations ◽  
Non Governmental Organizations ◽  
The Third Sector ◽  
Definition Of ◽  
Civil Sector

This article is devoted to the study of the international and Kazakhstani experience of building, regulation of relations between the state and civil society institutions, the definition of modern directions for the development of the third sector of Kazakhstan, as well as barriers and constraints that impede the transformation of relations between government bodies and non-profit organizations. In the framework of the study the experience of European states was taken, as countries that in historical perspective have the greatest experience in establishing relationships with the civil sector. On the basis of the study, the authors identified general tendencies that characterize the relations between the state and civil society, which are expressed in the strengthening of support for the third sector, the managerial and controlling functions of civil society institutions, as well as the replacement of some areas of activity of state bodies by non-governmental organizations.

scholarly journals Formy oddziaływaniaorganów władzy wykonawczej na pozarządowe organizacje broniące praw człowieka w Rosji w latach 1991‑1999

Politeja ◽  
2019 ◽  
Vol 15 (55) ◽  
pp. 195-224
Author(s):  
Anna Jach
Keyword(s):  
Human Rights ◽  
Third Sector ◽  
The State ◽  
Point Of View ◽  
Ruling Elite ◽  
The Third ◽  
Governmental Organizations ◽  
Non Governmental Organizations ◽  
Russian State ◽  
The Third Sector

The Forms of Influence of the Executive Organs on the Non-Governmental Organizations Defending Human Rights in Russia Between 1991 and 1999The basic means of influence of the organs of Russian state authority upon the functioning of non-governmental organizations defending human rights is legislative activity. It was with the help of this acitvity that a base was built from the very beginning, thanks to which many non-governmental organizations could be revived or born. From the point of view of the Russian authorities, non-governmental human rights organizations occupy a special place, which has been perceived for 15 years not as support for the ruling elite in the difficult way of shaping a modern state and a democratic society, but as a threat to the functioning status quo. One cannot therefore not get the impression that the regulations concerning the third sector are primarily aimed at hindering or even preventing the activities of non-governmental organizations defending human rights. However, before the vector turned in the policy towards the third sector, in the first period of 1991-1999 we had a positive attitude of the state towards the development of the social sector. The presented article is designed to bring closer the first period of interaction between the state authorities and non-governmental organizations defending human rights, resulting in activities aiming to “regulate” the legal situation of the third sector in the Russian Federation.

scholarly journals Sustainable development of non-profit and non-governmental organizations: financial and organizational mechanisms

2021 ◽  
Vol 250 ◽  
pp. 04008
Author(s):  
Alexander Pyanov ◽  
Elena Drannikova ◽  
Evgeny Shevchenko ◽  
Zarema Kochkarova
Keyword(s):  
Sustainable Development ◽  
Third Sector ◽  
Green Economy ◽  
The Sustainable Development ◽  
Non Profit ◽  
The Third ◽  
Governmental Organizations ◽  
Non Governmental Organizations ◽  
The Given ◽  
Organizational Mechanisms

This article aims at analysing the financial and organizational mechanisms of the third sector, namely the non-profit organisations (NPOs) and non-governmental organisations (NGOs). In addition, it focuses on the sustainable development of non-profit and non-governmental organizations. The paper shows that in order to achieve sustainable development and embark upon the path of the “green economy”, NPOs and NGOs need to apply effective financial and organisational mechanisms that would also coincide with their regional priorities and socio-economic objectives that would take into account the environmental specifics and priorities of the given region. The article draws various examples and case studies from various countries and regions around the world to prove its points and provide some guidelines for relevant stakeholders and regulators.

scholarly journals Relationship between quality in accounting information and organizational characteristics of the third sector entities

2019 ◽  
Vol 26 (88) ◽  
pp. 9-27
Author(s):  
Fernando M. Ramos ◽  
Roberto Carlos Klann
Keyword(s):  
Information Quality ◽  
Accounting Information ◽  
Third Sector ◽  
Organizational Characteristics ◽  
Legal Form ◽  
Third Sector Organizations ◽  
The Third ◽  
Quality Of Accounting Information ◽  
The Third Sector

Abstract This study intends to evaluate the relationship between the quality in accounting information and the organizational characteristics of Third Sector entities. The methodology is designed to follow a descriptive, documental and quantitative approach. The universe of the study is composed of Third Sector organizations, formally constituted in the Brazilian scenario. The target population has included organizations with OSCIP and UPF specifications. The 18,553 entities, which existed during the study, were investigated. The research used a probabilistic sample of 392 entities. The results indicate a predominance of the institutions established under the legal form of association. As for the size, the foundations are the larger ones. Regarding the quality of accounting information, we have identified a lower reported information quality index, when compared to the second sector. Finally, the results showed that the organizational characteristics of size, creation time and qualification as OSCIP have significant and positive influence on the quality of accounting information of the entities that we analyzed. This led to the conclusion that the non-profit organizations and regulatory organs need to make improvements regarding the accounting information reporting process, as well as the awareness of the importance of these reports for the decision-making process and public accountability. This study contributes to the discussion about the characteristics of the third sector organizations that relate with the quality of the accounting information reported by these institutions in the Brazilian scenario. It is the first study that analyzed this relationship in Brazil.

Assessment of the Economic Effects of the Third Sector in the Tourism Area

2018 ◽  
Vol 48 ◽  
pp. 209-226
Author(s):  
Teresa Skalska
Keyword(s):  
Empirical Research ◽  
Representative Sample ◽  
Third Sector ◽  
Economic Effects ◽  
Volunteer Work ◽  
Special Role ◽  
Full Time ◽  
The Third ◽  
The Third Sector ◽  
Practical Implications

Purpose. The aim of the paper was to present the scope of functioning of non-profit institutions in the tourism economy, to indicate methods of assessing its impact on the tourist market, analysis regarding the possibility of including the economic effects of this activity in the currently used measurement methods, Tourism Satellite Account being among them. Method. A deductive approach based on literature was the main method applied; additionally, a review of regulations and methodological recommendations of international organizations, statistical offices and the results of empirical research carried out within third sector units in Poland were used; a special role was played by data from research carried out by the Klon/ Jawor Association on a nationwide, representative sample of 3,800 units. Findings. Such methods of assessing the economic effects of the third sector as satellite accounts of non-governmental institutions, including the ngo in satellite accounts for particular sectors (e.g.. satellite tourism account) and statistical observations were identified and characterized. A number of difficulties were also pointed out, including the full identification of third sector entities and the scope of their activities, information gaps for those units that are not sufficiently institutionalized and the value of volunteer work. Volunteer work within organizations dealing with sport, tourism, recreation and hobbies accounted for 14% of the total volume of volunteering (i.e. 21,400 full-time jobs with a work value of approx. PLN 728 million). Additionally, in culture and art - the sector important for tourism - it was 12,200 full-time employees with a value of approx. PLN 420 million, respectively. Research and conclusions limitations. The empirical part of the paper is based on a representative sample of non-governmental organizations. Despite the large sample, however, it cannot be considered as fully representative of the tourism area; the analysis includes all units indicating tourism and recreation that were included in the sample. Practical implications. The article has no direct practical implications, although the conclusions which were formulated can be used to improve the tools for assessing the economic effects of the third sector in the field of tourism. Originality. Previous research does not address the problem of estimating the economic effects of the third sector in the field of tourism. Type of paper. The article presents both theoretical concepts and the results of empirical research.

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