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1 – 10 of over 4000This paper aims to analyse the extent to which undergraduate courses in New Zealand contain content on issues from the public and not‐for‐profit sectors, in addition to a…
Abstract
Purpose
This paper aims to analyse the extent to which undergraduate courses in New Zealand contain content on issues from the public and not‐for‐profit sectors, in addition to a for‐profit business focus.
Design/methodology/approach
The research is based on the premise that contextually‐appropriate accounting is required within the public services sphere where transactions are complex and ambiguous, have a long‐term focus, and where the government often performs a regulatory role. It is informed by a survey of educators, document reviews and semi‐structured interviews.
Findings
This research finds that profit‐oriented financial accounting education in New Zealand crowds out the teaching of public services content, especially when the same accounting concepts can be applied to all sectors. The imposition of sector‐specific accounting standards offers an opportunity to highlight public services, but its inclusion in a crowded curriculum may require coercion from the profession.
Originality/value
This paper offers a contemporary analysis of the focus of teaching in New Zealand at a time when accounting standards and auditing regulation is on the brink of change.
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The purpose of this paper is to document the types of and any changes in the budgeting and performance management practices of New Zealand primary educational organisations and…
Abstract
Purpose
The purpose of this paper is to document the types of and any changes in the budgeting and performance management practices of New Zealand primary educational organisations and explain why they occurred using an institutional theory framework. In doing so, it will provide an understanding of past budgeting and performance measurement and reporting practice, as well as consider the policy implications for the contemporary public‐provided primary education system.
Design/methodology/approach
The paper uses a historical archival‐based case study approach.
Findings
The historical evidence suggests that from 1844 until 1859 budgeting and performance management practices in educational organisations changed as the provision and control of education moved from not‐for‐profit community‐based organisations to become a predominantly public function. The budgeting, inspection and performance management practices and changes observed in the primary education providers were directly related to their need to obtain legitimacy and procure resources.
Practical implications
The detailed information regarding historical budgeting and performance management practices provides rich background material for researchers as well as suggesting that split responsibility and control between the community and government for education creates a tension between the two controlling bodies.
Originality/value
This paper is the first study of internal accounting and performance reporting practices in a mid‐nineteenth century New Zealand education context.
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Kathryn Jervis and Pamela Sherer
The paper describes an integrated, interdisciplinary nonprofit management three-course concentration developed for an undergraduate public service major at a small, private…
Abstract
The paper describes an integrated, interdisciplinary nonprofit management three-course concentration developed for an undergraduate public service major at a small, private college. We describe the course development process and implementation issues pertinent to nonprofit management education that include where to house programs, faculty issues, interdisciplinary teaching, students’ needs and experiential learning. Our course objectives aimed to develop business competencies from accounting, finance, management and marketing in the context of nonprofit organizations for students with no prior business knowledge. The paper concludes with a description of our three courses.
The Financial Accounting Standards Board (FASB) and the Governmental Accounting Standards Board (GASB) have issued significantly different accounting and financial reporting…
Abstract
The Financial Accounting Standards Board (FASB) and the Governmental Accounting Standards Board (GASB) have issued significantly different accounting and financial reporting standards for contributions. These standards are particularly significant for reporting by private and public institutions of higher education. This paper summarizes many of these differences including timing of revenue recognition, classification of contributed resources, recording pledges, and recognition of “collections.” A framework is suggested for evaluating accounting and financial reporting standards for contributions. Finally, recommendations are made to both FASB and GASB for changes to make their standards more consistent.
The paper examines aspects of not-for-profit leadership and in particular the importance of values in such leadership.
Abstract
Purpose
The paper examines aspects of not-for-profit leadership and in particular the importance of values in such leadership.
Design/methodology/approach
Drawing on the literature for leadership in charities, not-for-profits and social enterprise, the paper also uses two detailed case studies to illustrate dilemmas and challenges specific to the not-for-profit sector. These examples are the Salvation Army and Emmaus, both of which are found across many countries.
Findings
The paper identifies the importance of value sets in not-for-profits – in particular the voluntarist element that especially distinguishes these organisations from those in the private and public sectors. However, it also identifies common ground between some aspects of not-for-profit leadership and those other sectors.
Originality/value
The paper furnishes a composite of literature on leadership reinforced by detailed case studies as well as observations on characteristics that both link and separate leadership in the different sectors.
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Steven Dellaportas, Jonathan Langton and Brian West
The purpose of this paper is to explore the perceptions of senior accounting officers on governance, performance and accountability issues in the charity sector.
Abstract
Purpose
The purpose of this paper is to explore the perceptions of senior accounting officers on governance, performance and accountability issues in the charity sector.
Design/methodology/approach
The empirical data presented in this paper were collected via a mail‐out survey to Chief Financial Officers (CFO) of large charity organisations in Australia.
Findings
The executives surveyed agreed that the public is entitled to receive high quality financial disclosures from charities, favouring “programme accountability”, “fiscal accountability” and “profit” as relevant performance indicators rather than cash surplus/deficit. The respondents also considered that charities warrant a dedicated accounting standard but were less enthusiastic about an independent regulator with stronger control functions.
Research limitations/implications
The data in this study report the opinions of financial executives which may not represent the view of all managing executives.
Originality/value
While governance in charities has been examined previously from an organisational or management perspective, this is one of the few papers that emphasises how members of the accounting profession view this important topic.
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The ability of investors, taxpayers and researchers to compare financial statements issued by hospitals, universities and other governmental agencies is affected by their…
Abstract
The ability of investors, taxpayers and researchers to compare financial statements issued by hospitals, universities and other governmental agencies is affected by their understanding of current accounting and reporting rules. Publicly owned not-for-profit organizations report different financial results from those that are privately owned. This study looks at the historical events that brought about the accounting and reporting divergences, discusses the recognition and reporting differences, and explores the implications for statement users.
Andrea M. Scheetz and Aaron B. Wilson
The purpose of this paper is to investigate whether intention to report fraud varies by organization type or fraud type. Employees who self-select into not-for-profits may be…
Abstract
Purpose
The purpose of this paper is to investigate whether intention to report fraud varies by organization type or fraud type. Employees who self-select into not-for-profits may be inherently different from employees at other organizations.
Design/methodology/approach
The authors conduct a 2 × 2 experiment in which (n=107) individuals with a bookkeeping or accounting background respond to a fraud scenario. Analysis of covariance models are used for data analysis.
Findings
The authors find evidence that not-for-profit employees are more likely to report fraud and that reporting intention does not differ significantly by fraud type.
Research limitations/implications
Limitations of this study include the simulation of a fraud through a hypothetical incident and the use of online participants.
Practical implications
This study expands the commitment literature by examining the role that commitment plays in the judgment and decision-making process of a whistleblower. Findings suggest affective commitment, which is an employee’s emotional attachment to the organization, and mediate the path between organization type and reporting intention. Affective commitment significantly predicts whistleblowing in not-for-profit organizations but not in for-profit organizations.
Originality/value
This research provides insight into how organization type influences whistleblowing intentions through constructs such as organizational commitment and public service motivation.
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Susan C. Kattelus, Rita H. Cheng and John H. Engstrom
This introductory article to the special symposium entitled “The Evolution of Governmental and Nonprofit Accounting Education” introduces the five symposium articles that follow…
Abstract
This introductory article to the special symposium entitled “The Evolution of Governmental and Nonprofit Accounting Education” introduces the five symposium articles that follow. The article also presents information to assist governmental and nonprofit educators in business schools and public administration educators in other colleges within a university in making comparisons between their perspectives and approaches. The authors’ view as accounting professors is that students in both disciplines develop stronger competencies for success in the public sector when their programs integrate context and techniques that come from using alternative instructional approaches and a diverse set of resources.
Natalia Aversano and Johan Christiaens
Heritage assets (HAs) are important goods or properties that define a country’s culture, history, and identity. Public sector entities are the primary custodians of a nation’s…
Abstract
Heritage assets (HAs) are important goods or properties that define a country’s culture, history, and identity. Public sector entities are the primary custodians of a nation’s heritage properties; however, many local museums and historic houses are managed by private not-for-profit (NFP) organisations that essentially act to conserve these heritage places.
Through a documentary analysis, this chapter aims to investigate the points of convergence and the differences between accounting policies for governmental heritage and private NFP organisations.
The study demonstrates that even private NFP entities present the same characteristics as public sector ones in the accounting of heritage goods and that there are certain accounting standards being equally applicable; therefore, the accounting policies for governmental heritage are in accordance with the accounting policies for NFP organisations such as museums, art galleries, charities, churches, for their heritage goods.
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