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An Integrated Perspective for Accountability in Not for Profit Entities

المصدر: مجلة الدراسات والبحوث التجارية
الناشر: جامعة بنها - كلية التجارة
المؤلف الرئيسي: Abdurrnhman, Hassan Ahmed (Author)
مؤلفين آخرين: Temmraz, Mohamed Hamed (Co-Author) , Ahmed, Mohamed Hussein (Co-Author)
المجلد/العدد: س36, ع4
محكمة: نعم
الدولة: مصر
التاريخ الميلادي: 2016
الصفحات: 729 - 753
ISSN: 1110-1547
رقم MD: 938532
نوع المحتوى: بحوث ومقالات
اللغة: الإنجليزية
قواعد المعلومات: EcoLink
مواضيع:
المحاسبة | تقييم الأداء | المنظمات غير الهادفة للربح
كلمات المؤلف المفتاحية:
NFPs | Accountability | Reporting | Conceptual Framework | Governance | Perfomrance Measurement
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المستخلص: The purpose of this research paper is to provide an overview of NFP accountability, which encompasses determining to whom and for what they are accountable. The contest for NFP managers is to “prioritize” between competing accountability demands because it is not feasible or desirable that NFPs be accountable to everyone for everything (Ebrahim, 2005). Following this is a presentation of different mechanisms of accountability with a particular emphasis on reporting and governance as a tool to demonstrate NFP accountability. NFP managers must adopt such mechanisms to prepare their entity general purpose financial statements. This research recommends a theoretical accountability model for NFP entities based on various academic studies and considers a comprehensive set of stakeholders to which NFPs need to be accountable along with resources they should be accountable for and how accountability should be discharged, The paper theoretically challenges existing financial reporting arrangements and invites debate on their future direction.
ISSN: 1110-1547

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