| 000 | 01649naa a2200205uu 4500 | ||
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| 001 | 9062213334213 | ||
| 003 | OSt | ||
| 005 | 20190211165121.0 | ||
| 008 | 090622s2009 xx ||||gr |0|| 0 eng d | ||
| 100 | 1 |
_aKEATING, Elizabeth K _937248 |
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| 245 | 1 | 0 |
_aReengineering nonprofit financial accountability : _btoward a more reliable foundation for regulation |
| 260 |
_aMalden, MA : _bBlackwell Publishers, _cjan./feb.2003 |
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| 520 | 3 | _aThe 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. | |
| 590 | _aPublic Administration Review PAR | ||
| 590 | _aJanuary/February 2003 Volume 63 Number 1 | ||
| 700 | 1 |
_aFRUMKIN, Peter _93806 |
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| 773 | 0 | 8 |
_tPublic Administration Review: PAR _g63, 1, p. 3-15 _dMalden, MA : Blackwell Publishers, jan./feb.2003 _xISSN 00333352 _w |
| 942 | _cS | ||
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_a20090622 _b1333^b _cmayze |
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_aConvertido do Formato PHL _bPHL2MARC21 1.1 _c29539 _d29539 |
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| 041 | _aeng | ||