عناصر مشابهة
The Need for A Conceptual Framework for Accounting in Not for Profit Organizations
| المصدر: | مجلة الدراسات والبحوث التجارية |
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| الناشر: |
جامعة بنها - كلية التجارة
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| المؤلف الرئيسي: | |
| مؤلفين آخرين: | , |
| المجلد/العدد: | س36, ع4 |
| محكمة: | نعم |
| الدولة: | مصر |
| التاريخ الميلادي: | 2016 |
| الصفحات: | 787 - 809 |
| ISSN: | 1110-1547 |
| رقم MD: | 938555 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | English |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| رابط المحتوى: |
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| المستخلص: | The purpose of this research paperis to raise the problem of whether or not NFP organizations need a purpose-designed conceptual framework that acknowledges their mission imperative and permits them to discharge their border responsibility. Relying as it does on archival material within the variety of standard - setting dements and academic literature, the present for-profit CF is insufficient to deal with the particular needs of NFPs. Accounting theories are subject to some restrictions in respect to NFPs for two basic reasons. First, the bottorn line for NFPs is not based on economic value maximization for its stakeholders; instead, it creates a social value for the community. Second, NFPs are characterized by multi-stakeholders. NFP CF would allow the reason of broader NFP-specific accountability and would enable the organization of NFP-appropriate reporting practices. It is crucial that appropriate accounting standards, from that financial reports, are derived, are based on a separate conceptual framework whose main objective is accountability. Such a CF can doubtless assist in resolving the various problematic NFP accounting problems, the present diversity of practice, and in making certain that as comp.ete and relevant an account as possible of an NFP's use of its resources is provided. The paper, theoretically challenges existing financial reporting arrangements and invites discussion on their future direction. |
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