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Not-for-profit Sector (not-for-profit + sector)

Distribution by Scientific Domains

Business, Economics, Finance and Accounting	100%

Selected Abstracts

Beyond the Corporate Sphere

DESIGN MANAGEMENT REVIEW, Issue 1 2000
Roger Sametz
MUCH OF THE thinking and best practices related to branding and design in the corporate realm are of great value in the not-for-profit sector,particularly academia. Roger Sametz reframes fundamental branding strategies to better fit the academic culture, details the steps necessary to build a strong brand in this context, and shares examples of work Sametz Blackstone has done for several institutions. [source]

A contingency approach to reward strategy in the UK not-for-profit sector

INTERNATIONAL JOURNAL OF NONPROFIT & VOLUNTARY SECTOR MARKETING, Issue 4 2000
Anjali Bakhru
The word ,charity' is derived from the Latin word ,caritas', meaning love of other people or beneficence and liberality to those in distress. It is argued, however, that as organisations within the charity or not-for-profit (NFP) sector become more commercial or ,business-like', the greater is the imperative to focus on effectiveness as well as efficiency. In terms of an organisation's reward strategy, it is critical that individual performance is assessed and linked to rewards. The aim of the paper is essentially to examine current approaches to reward strategy in the UK voluntary sector as well as to assess the ,effectiveness' of existing reward strategies, making suggestions as to how a ,best practice' approach could be adopted. Primary data were gathered from organisations within the NFP sector, and it was concluded that the sector needs to question the ,effectiveness' of reward strategies, to link individual performance objectives with its reward strategy, and to move away from pure cost-efficiency considerations to ensure that there is a balance between long-term and short-term objectives. At the same time, a ,best practice' approach for reward strategies within the NFP sector cannot be prescriptive in terms of suggesting ,one best way', but rather a contingency approach is recommended with regard to the selection of the mix of financial and non-financial factors within the reward strategy. Copyright © 2000 Henry Stewart Publications. [source]

Implications of Applying a Private Sector Based Reporting Model to Not-for-Profit Entities: The Treatment of Charitable Distributions by Charities in New Zealand

AUSTRALIAN ACCOUNTING REVIEW, Issue 1 2009
Chris Van Staden
In this paper, we investigate the practical and conceptual difficulties caused by applying a private sector based reporting model to the not-for-profit sector. We deal specifically with reporting on charitable distributions by charities in New Zealand. We find a majority of the entities report charitable distributions in the Statement of Financial Performance (as expenses). This approach is conceptually justifiable, complies with international best practice, and is in line with the accountability argument made in this paper. While the number reduced between 2003 and 2007, a significant minority of the entities report charitable distributions in the Statement of Movements in Equity (and therefore report higher surpluses). These two approaches lead to very different results, yet both are apparently seen as acceptable by the entities and their auditors. While this raises questions as to the understandability and comparability of the financial reporting by these entities, it also raises questions about the suitability of the for-profit sector reporting requirements for the not-for-profit sector. [source]

Commentary: IFRS and the Domestic Standard Setter , Is the Mourning Period Over?

AUSTRALIAN ACCOUNTING REVIEW, Issue 3 2010
Kevin M. Stevenson
The introduction of International Financial Reporting Standards (IFRS) has changed but not lessened the roles of domestic standard setters. After a grieving period, they are now coming to realise that they have fundamental roles supporting international standard setters and ongoing roles in the public and not-for-profit sectors. The International Accounting Standards Board (IASB) has focused on for-profit reporting, and the International Public Sector Standards Board (IPSASB) is a developing standard setter in the public sector. Domestic standard setters can help fill the gaps, support the development of the international standard setters and assist at the coalface when standards are applied. [source]