Reengineering Nonprofit Financial Accountability: Toward a More Reliable Foundation for Regulation.
The annual Internal Revenue Service Form 990 tax filing is the principal disclosure mechanism for nonprofit organizations. Although considerable efforts have been made to improve the accuracy and accessibility of Form 990, questions remain as to whether this data source is the most desirable foundat...
| Publicado en: | Public Administration Review Vol. 63; no. 1; pp. 3 - 16 |
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| Autores principales: | , |
| Formato: | Artículo |
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Wiley-Blackwell
January/February 2003
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| Acceso en línea: | Ver este registro en EBSCOhost |
| fields | @attributes: recordID: 1 pdfLink: plink: https://search.ebscohost.com/login.aspx?direct=true&db=ssf&AN=507797597&site=ehost-live header: @attributes: shortDbName: ssf uiTerm: 507797597 longDbName: Social Sciences Full Text (H.W. Wilson) uiTag: AN controlInfo: bkinfo: jinfo: jid: 00333352 PBA jtl: Public Administration Review issn: 00333352 maglogo: N pubinfo: dt: January/February 2003 vid: 63 iid: 1 pid: 480 pub: Wiley-Blackwell artinfo: ui: 507797597 10.1111/1540-6210.00260 ppf: 3 ppct: 13 formats: fmt: – @attributes: type: T – @attributes: type: P size: 130KB tig: atl: Reengineering Nonprofit Financial Accountability: Toward a More Reliable Foundation for Regulation. aug: au: Keating, Elizabeth K. Frumkin, Peter su: Nonprofit organization management Responsibility Tax laws Taxation of nonprofit organizations sug: subj: Nonprofit organization management Responsibility Tax laws Taxation of nonprofit organizations ab: The annual Internal Revenue Service Form 990 tax filing is the principal disclosure mechanism for nonprofit organizations. Although considerable efforts have been made to improve the accuracy and accessibility of Form 990, questions remain as to whether this data source is the most desirable foundation for a system of nonprofit accountability. Taking a broad perspective on financial accountability, this article assesses not only the quality and availability of the financial data, but also the entire financial-reporting model. The article develops a framework for thinking critically about nonprofit financial accountability. After examining the current structure of nonprofit financial reporting and contrasting it with alternative systems developed for other industries, the article concludes with recommendations for reengineering nonprofit financial accountability. Reprinted by permission of the publisher. pubtype: Academic Journal doctype: Article src: R language: English refInfo: copyright: @attributes: flag: N holdings: @attributes: islocal: N |
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