Accounting as a Tool for Legitimization of Nonprofit Organizations

نویسندگان

چکیده

ABSTRACT This article introduces students and new scholars to key issues in nonprofit accounting research. Three historic vignettes illustrate the role of internal controls legitimizing delegitimizing organizations. Building on these vignettes, I explore five topics: use reports mitigate principal-agent problems, caused by problematic measures, strategic reaction organizations being measured, differential benefits particular measures different organizations, ability users understand measures. JEL Classifications: L3; M42.

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ژورنال

عنوان ژورنال: Journal of governmental & nonprofit accounting

سال: 2023

ISSN: ['2155-3815']

DOI: https://doi.org/10.2308/jogna-2022-013