An analysis of the differences in audit processes used in the audit of nonprofit and profit organisations

Nonprofits constitute a large part of collective behaviour in society. Presently there is little formal research addressing the role of audits in nonprofit organisations. Before models can be developed for the production of nonprofit auditing information, it is necessary to examine the present conduct of nonprofit audits. The Australian Accounting Research Foundation - Legislation Review Board has released a position paper on the Association Incorporation Acts in Australia - the most frequently used legal form for nonprofit organisations. The Board is addressing the issue of financial statement reporting including audit. This is coinciding with the investigations resulting from the collapse of the National Safety Council (Victorian Division), (NSC). The NSC, a nonprofit organisation formed as a company limited by guarantee, is in liquidation and the auditors are being sued for damages resulting from their alleged failure to perform their duties adequately.

Accountability beyond the headlines : why not-for-profit organisations need to communicate their own expenditure stories

This paper analyses the expenditure patterns of 97 Australian international aid and development organisations, and examines the extent to which they disclose information about their expenditure in order to discharge their accountability. Not-for-profit (NFP) expenditure attracts media attention, with perceptions of excessive costs potentially damaging stakeholder trust in NFP organisations. This makes it important for organisations to be proactive in communicating their expenditure stories to stakeholders, rather than being judged on their performance by standardised expenditure metrics. By highlighting what it costs to ensure longer-term operational capability, NFP organisations will contribute to the discharge of their financial accountability and play a part in educating all stakeholders about the dangers of relying on a single metric.

The role of Non-Government Organisations (NGOS) in practising editorial photography in a globalised media environment

The news media industry has changed dramatically into a global business with ever-increasing attention being devoted to entertainment and celebrity across the last 10–20 years. There has also been a growing reliance on images produced by citizens (citizen photojournalism), by media outlets and publishers. It is widely acknowledged that in tandem these changes have shrunk publication opportunities for professional photographers undertaking editorial projects. As a result, photographers are increasingly relying on non-government organisations (NGOs) to gain access to photographing issues and events in developing countries and to expand their economic and portfolio opportunities. This increase in photographers working for and alongside NGOs has given rise to a new genre of editorial photography which I call NGO Reportage. By way of a case study, an exploration of this new genre reveals important issues for photographers working with NGOs and examines the constructed narratives of images contained within these emerging practices.

Cournot competition between a non-profit firm and a for-profit firm with uncertainty

In this paper, we consider a Cournot competition between a nonprofit firm and a for-profit firm in a homogeneous goods market, with uncertain demand. Given an asymmetric tax schedule, we compute explicitly the Bayesian-Nash equilibrium. Furthermore, we analyze the effects of the tax rate and the degree of altruistic preference on market equilibrium outcomes.

Why and how projects in organizations differ? The example of Portuguese profit and non-profit organizations

This research has as a goal to give an overview of what Project Management is in Portugal. The purpose is not to focus on a small picture, but to understand the broad concept and perception of Project Management in Portugal in two very important sectors: Profit- and Non-Profit Sector. Both Profit- and Non-Profit project managers have been interviewed, giving an insight of how different projects are in both sectors and why. This paper will be especially helpful comparing the Project Management maturity of Portugal to other countries regarding these two different point of views.

Level Of Women Participation In Rural Development - A Comparative Study Of Governmental And Non-Governmental Organisations In Kerala

The study is intended to estimate the existing rate of participation of women beneficiaries in the development programmes of different organisations in Kerala. It would enable one to understand whether participation is at the satisfactory level or not. Given the rate of participation, the major thrust of the analysis is on the impact of governmental and non-governmental organisations on the rate of participation. This is undertaken under the assumption that NGOs, due to their proximity to people and their needs, ensure better participation rates. Besides the organisational differences, the other major determinants of women participation such as their socio-economic characteristics, psychological make up, the nature of the programme etc. are also highlighted. 0 Since the ascribed status of women in society is inferior, the role of organisers, development personnel and local leaders is also pointed out. Thus the basic objective of the study is women participation and its determinants in the development programmes

A study on the quality of life of the members of self help groups assisted by non-governmental organisations in Kerala

School of Management Studies, CUSAT

Palestinian Non-Governmental Organisations caught between Reality and Challenges

Non-governmental Organisations (NGOs) have not only gained more and more relevance in the development process of Near Eastern developing societies, but they have also raised an increasing scholarly interest. The traditional civil society in the Middle East, which used to be in charge of the tribe or large families, has been altered by new groups, which are organized around new social structures, interests and goals. The number of NGOs has experienced a swift increase in number and size, and the extent of some renders them important players in the social welfare sector, both at the national and global levels. The expansion and the increasing role of NGOs worldwide since the end of the 1970s as actors in socio-economic development and in the formulation of public policies has had great influence around the globe. However, this new function is not automatically the outcome of independent activity; but rather the result of ramified relationships between the national and international environment.