Audit report lags in the Belgian non-profit sector: an empirical analysis

In the current study, we examine audit report lags (ARLs) among a large sample of Belgian non-profit organisations (NPOs). Doing so, we (i) add to the very recent, but rapidly growing literature on financial reporting and auditing in the non-profit sector; and (ii) test the generalisability of findings regarding the ARL from the for-profit sector to the non-profit sector. We note that ARLs for Belgian NPOs are substantially larger than those reported in prior studies based on for-profit firms, which can be explained by differences in reporting incentives (e.g. the absence of capital markets pressures). In addition to determinants of the ARL that have been identified in prior studies based on for-profit firms (e.g. auditor business risk), we find that also the way of funding the organisation (i.e. the degree of reliance upon donations and/or grants) and its specific area of activity are significantly related to the ARL. The requirement of an external financial statement audit (together with new accounting and financial reporting requirements) for Belgian NPOs was only recently introduced (i.e. from 2006 onwards). We do not observe a decrease in ARLs in the two years after the introduction of the new legal obligations.     

The budgetary interview: Intentional learning for students in governmental and non-profit accounting

Learning-to-learn skills are critical to the future success of accounting students. This paper reports on a budgetary interview exercise that helps students develop as intentional learners. Students select a government or non-profit agency to investigate, arrange an interview with an agency official to discuss the budgetary process, write a technical paper on what was learned, and record their reflections on the experience. The budgetary interview exercise was implemented with undergraduate students in governmental and non-profit accounting courses over four academic years (one course per year). Effectiveness of the exercise was assessed via content analysis of student papers and reflections. Results indicate the exercise was highly effective in helping students develop intentional learning skills. Furthermore, students successfully connected classroom material to “real-world” practice, and most students reflected on potential careers in governmental or non-profit sectors. Appendices provide materials that instructors may use to implement this exercise.     

论发展我国非营利民营医疗保险制度

中国已经建立并正在完善多层次医疗保障体系,但同时也遇到了由于多支柱医疗保险制度之间的巨大差异所带来的困难和问题。为此,本文首先提出我国应走一条基本+补充,同时大力发展非营利民营医疗保险的中间型的发展医疗保险制度的新途径;其次探讨了英国、美国、澳大利亚和印度等国非营利民营医疗保险组织的发展经验,并总结了非营利民营医疗保险组织的一般特征;最后,文章就中国如何具体发展非营利民营医疗保险介绍了几点思路。     

There may be trouble ahead: exploring the changing shape of non-profit entrepreneurship in third sector organizations

This paper explores the challenges and benefits of managing non-profit organizations and social enterprise activities in an increasingly complex and difficult environment of austerity, reduced public sector funding, and higher competition for resources. It draws on the experience of women senior managers within the context of small/medium third sector organizations in Wales. Findings indicate diverse perspectives, but a consensus on the relevance of entrepreneurial behaviour to the third sector, and the importance of relationship-building and collaboration within gendered entrepreneurial practice.     

我国非营利组织的财务管理

发展非营利组织对推进社会主义现代化建设有重要的现实意义。然而,目前我国非营利组织的财务管理存在许多的问题。非营利组织财务管理的这些问题不仅严重制约了自身的发展,而且增加了社会的不稳定因素。因此,要采取措施加强我国非营利组织的财务管理,进而营造一个良好的社会环境,使整个社会更加和谐安定。     

普通高等院校教育成本控制的研究

由于长期以来，人们视教育为消费和福利、视学校为非营利性机构的传统思维，使得我国教育部门和学校机构既没有提高教育资源利用效率的动力，也缺乏提高效率的外在压力。因此，高等学校必须转变观念，在行政管理运行中重视经营理念，强化成本控制意识，实现高等教育效益最大化。     

非营利组织财务管理目标选择研究

非营利组织财务管理目标的确定一直是非营利组织财务管理的难点,本文从非营利组织财务管理活动及其对财务管理的要求出发分析非营利组织财务管理的最终任务,提出将社会贡献最大化作为非营利组织财务管理的目标,并给出年社会贡献的计算公式及实现财务管理目标的具体要求。     

医疗机构课税制度改革的几个问题

我国自2000年开始实施医疗机构分类管理制度以来,分别适用于营利性医疗机构与非营利性医疗机构的课税规则也随之相应形成,造成两者差异巨大的税收负担。差异性的税负也成为进一步加剧两者不平等的市场竞争地位的重要因素,阻碍营利性医疗机构的发展。本文从分析现行医疗机构课税制度的现状入手,分析医疗机构承担各个税种纳税义务的主体资格,并以此为基础,对完善医疗机构课税制度提出若干建议。     

营利性行为与非营利组织财务规制研究

文章根据非营利组织营利性行为趋势,结合中国社会组织网公布的非营利组织工作报告,指出我国非营利组织的营利性活动仍存在一些不规范行为,应当在财务管理上加以规范,以保证非营利组织营利性行为有章可依,有章必依。     

中澳非营利组织税务管理的比较及思考

我国现行税制没有对非营利组织制定专门的税务管理制度。本文通过对澳大利亚和我国非营利组织税务管理的情况进行分析和比较,从多方面、多角度地探究了完善我国非营利组织税务管理之路。     

共同治理模式下的非营利组织财务信息需求与供给

本文在分析非营利组织的财务受托责任以及三权分离的财务特征基础上，剖析利益相关者共同治理模式下非营利组织财务信息需求特征和供给动力，并对其制约因素进行深入的分析，提出所有者缺位以及信息需求的分散性、信息披露成本的制约以及政府监管能力有限等因素是导致非营利组织财务信息供给不足的主要因素。     

STRATEGIC PLANNING AND PERFORMANCE: AN EXPLORATORY STUDY OF HOUSING ASSOCIATIONS IN NORTHERN IRELAND

Based on qualitative data this paper explores the resons for the non-profit housing sectors enthusiastic embrace of strategic planning practices. Evidence is presented on the use of specified techiniques by housing associations in Northeren Ireland and their impact on the performance of the assocaitions. Without dismissing rational goel seeking explanations for adoption, the study concludes the strategic planning is also a legimation seeking practice. Evidence suggest that the contested nature of performance in the non-profit sector makes it hard for chief executives to sustain a rational goal based argument for adopting strategic planing.     

Theme: Whole of government accounting— international trends

This article reconstructs the literature on corporate turnaround in terms of its recurring features. It then tests these against the experience of four very different cases of the turnaround or attempted turnaround of public and non-profit organizations. It concludes that while some concepts from the corporate literature usefully highlight important aspects, other critical complicating features of what is needed to achieve a turnaround in public and non-profit contexts would be overlooked or poorly treated if the situation were considered simply in these terms. These complicating features deserve the attention both of practitioners and researchers.     

What's Different About Public and Non-Profit 'Turnaround'?

This article reconstructs the literature on corporate turnaround in terms of its recurring features. It then tests these against the experience of four very different cases of the turnaround or attempted turnaround of public and non-profit organizations. It concludes that while some concepts from the corporate literature usefully highlight important aspects, other critical complicating features of what is needed to achieve a turnaround in public and non-profit contexts would be overlooked or poorly treated if the situation were considered simply in these terms. These complicating features deserve the attention both of practitioners and researchers.     

Corporate Creep: An Institutional View Of Consultancies in a Non-Profit Organisation

Professional consultants play a role in mobilising the "creep" of corporate practices from the for-profit sector, through the public sector and into the non-profit sector. As well as legitimising these practices, consultancies illustrate the power of professional groups to institute change across sectors. In spite of this, the proliferation of consultancies is under-researched, particularly in the increasingly sophisticated non-profit sector. In one year, one religious/ charitable organisation (RCO) commissioned no fewer than five consultancies. This study provides insights about the process by which the consultancies were commissioned, conducted and adopted as RCO grappled with the applicability of corporate practices and its ability to implement them.     

Corporate Creep: An Institutional View Of Consultancies in a Non-Profit Organisation

Professional consultants play a role in mobilising the "creep" of corporate practices from the for-profit sector, through the public sector and into the non-profit sector. As well as legitimising these practices, consultancies illustrate the power of professional groups to institute change across sectors. In spite of this, the proliferation of consultancies is under-researched, particularly in the increasingly sophisticated non-profit sector. In one year, one religious/ charitable organisation (RCO) commissioned no fewer than five consultancies. This study provides insights about the process by which the consultancies were commissioned, conducted and adopted as RCO grappled with the applicability of corporate practices and its ability to implement them.     

民办教育税收问题探讨

民办教育的税收待遇应综合考虑其公益性、营利性、非营利性而定。我国民办教育存在的税收问题有:民办教育与公办教育税收待遇差别较大、民办教育税收政策营利性与非营利性不分等。应从完善教育法制、对税收政策进行营利性与非营利性区分、加强教育税收管理等方面进行完善。     

The Role of Boards in the Failure and Turnaround of Non-Profit Organizations

This article reports on research that examined the role that boards play in the failure and turnaround of non-profit organizations. The article concludes that boards do often play an important hands-on role in turnaround, which is different from that described in much of the normative literature. As well as needing skills, such as leadership, those board members leading the change process need high levels of commitment, emotional resilience and a 'safe place' to formulate plans.     

营利性行为与民间非营利组织利润及其分配表设计

营利性行为日渐成为世界大多数国家民间非营利组织获取财务资源的手段,中国也不例外。但我国《民间组织会计制度》对于营利性行为的客观存在,却未能完整、全面地在会计报告中进行反映和披露,尤其是缺乏反映营利性行为财务成果及其“分配”去向的会计报表——利润及其分配表,因而不利于信息使用者做出相关的决策,必须根据非营利本质和科学的会计制度进行报表设计。