Relevant bibliographies by topics / Accounting and taxes of non-profit organizations

Contents

  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers

Academic literature on the topic 'Accounting and taxes of non-profit organizations'

Author: Grafiati
Published: 4 June 2021
Last updated: 1 February 2022

Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles

Select a source type:

Consult the lists of relevant articles, books, theses, conference reports, and other scholarly sources on the topic 'Accounting and taxes of non-profit organizations.'

Next to every source in the list of references, there is an 'Add to bibliography' button. Press on it, and we will generate automatically the bibliographic reference to the chosen work in the citation style you need: APA, MLA, Harvard, Chicago, Vancouver, etc.

You can also download the full text of the academic publication as pdf and read online its abstract whenever available in the metadata.

Journal articles on the topic "Accounting and taxes of non-profit organizations"

1

Paseková, Marie, Eva Kramná, Bohumila Svitáková, and Miroslava Dolejšová. "Relationship between legislation and accounting errors from the point of view of business representatives in the Czech Republic." Oeconomia Copernicana 10, no. 1 (2019): 193–210. http://dx.doi.org/10.24136/oc.2019.010.

Full text
Abstract:
Research background: Previous studies have demonstrated that providing relevant information to users is positively affected by higher quality of accounting standards and adhering to ethical rules and accounting principles by accounting professionals. On the other hand, there are a lot of cases when the law was broken. The most common reason for committing financial statement´s fraud include in-creasing stock prices, getting loans from bank or avoiding payment of taxes.
 Purpose of the article: The aim of this paper is to evaluate both the relationship between using of legislation and acco
APA, Harvard, Vancouver, ISO, and other styles
2

Yetman, Robert J. "Tax-Motivated Expense Allocations by Nonprofit Organizations." Accounting Review 76, no. 3 (2001): 297–311. http://dx.doi.org/10.2308/accr.2001.76.3.297.

Full text
Abstract:
Although nonprofit organizations are generally exempt from income taxation, they pay taxes on profits from activities unrelated to their primary exempt purpose. Congress intended this tax on unrelated business activities to prevent unfair competition with for-profit businesses and to raise revenue. In the aggregate, nonprofits report annual losses on their taxable activities of more than $1 billion on $4 billion of revenues. In contrast, they report aggregate profits of over $50 billion on their tax-exempt activities. Analysis of a database of confidential tax returns suggests that medical and
APA, Harvard, Vancouver, ISO, and other styles
3

Bellucci, Marco, and Giacomo Manetti. "Facebook as a tool for supporting dialogic accounting? Evidence from large philanthropic foundations in the United States." Accounting, Auditing & Accountability Journal 30, no. 4 (2017): 874–905. http://dx.doi.org/10.1108/aaaj-07-2015-2122.

Full text
Abstract:
Purpose The purpose of this paper is to explore the utilization of the social network, Facebook, as an instrument of stakeholder engagement and dialogic accounting in American charitable foundations, specifically non-profit organizations that are dedicated to philanthropy. Design/methodology/approach The research motivation involves whether online interaction through Facebook could represent a channel of dialogic accounting that engages organizational stakeholders. This paper aims to understand if this dialogue is geared to generate a consensus necessary to deliberate over decisions that are s
APA, Harvard, Vancouver, ISO, and other styles
4

FROLOV, Nikolai Yu. "An information model to analyze the reproduction of fixed assets of construction organizations." Economic Analysis: Theory and Practice 20, no. 8 (2021): 1516–30. http://dx.doi.org/10.24891/ea.20.8.1516.

Full text
Abstract:
Subject. The article deals with the information support to the analysis of the reproduction process in construction organizations. Objectives. The purpose is to create an information model that takes into account the particular characteristics of the analysis of the reproduction process of fixed assets, specifics of the activities of construction organizations, forms and types of reproduction. Methods. The study draws on general scientific methods of analysis and synthesis, a structural and logical approach to economic processes and phenomena. Results. I developed an information model for inte
APA, Harvard, Vancouver, ISO, and other styles
5

Karpenko, V., O. Vinnichenko, and O. Petrykiva. "IMPROVEMENT OF ACCOUNTING BASIC ASSETS OF ENTERPRISES." Financial and credit activity: problems of theory and practice 1, no. 36 (2021): 108–15. http://dx.doi.org/10.18371/fcaptp.v1i36.227668.

Full text
Abstract:
The source of resources for capital investments in basic assets of enterprises may be money, paid in the form of income tax. The tax load on Ukrainian enterprises in modern conditions is significant. One of the ways to reduce it is to improve the accounting of main facilities. According to the normative documents, capital investments in non-current assets are not included in the expenses of the reporting period, in the process of operation their carrying value refers to the cost of production, goods, works and services in the form of accrual of depreciation during the useful life period, which
APA, Harvard, Vancouver, ISO, and other styles
6

Choirudin, Nor Ismawanto. "Peranan Akuntansi Sektor Publik Terhadap Efektivitas Pengelolaan Pendapatan dan Biaya Pada Enhaii Hotel Bandung." Jurnal Kepariwisataan: Destinasi, Hospitalitas dan Perjalanan 2, no. 1 (2018): 41–50. http://dx.doi.org/10.34013/jk.v2i1.20.

Full text
Abstract:
The development of hospitality services is growing rapidly, along with the marry role of investor in the development of the service is no exception to the government, the mechanism of the implementation of hotel financial management in addition managed by the private sector is also managed by the public or government sectors, but the nature and characteristics are different. The purpose of public sector organizations is motivated nonprofit while the private sector is profitable. Sources of public sector financing are derived from taxes, corporate profits of SOEs / SOEs, etc. while private sect
APA, Harvard, Vancouver, ISO, and other styles
7

Lukinova, Elena. "Application of IFRS by non-profit organizations." Buhuchet v zdravoohranenii (Accounting in Healthcare), no. 7 (July 1, 2020): 34–44. http://dx.doi.org/10.33920/med-17-2007-04.

Full text
Abstract:
Federal accounting standards (hereinafter — FAS) are included in the Federal law “on accounting” as part of the basic documents in the field of accounting regulation. They are mandatory and must be developed on the basis of international standards (IFRS). The FAS is approved by the Ministry of Finance of the Russian Federation, which is the authorized Federal body responsible for developing state policy and legal regulation in the field of accounting and financial reporting in the Russian Federation in accordance with the program for developing Federal standards. At the same time, there are di
APA, Harvard, Vancouver, ISO, and other styles
8

Zimina, E. V., and O. A. Frolova. "Comparative Characteristics of Professional Accounting Judgments Classification Features." Accounting. Analysis. Auditing 7, no. 1 (2020): 6–14. http://dx.doi.org/10.26794/2408-9303-2020-7-1-6-14.

Full text
Abstract:
The article is devoted to the problem of forming a unified conceptual model for the application of professional accounting judgment. The model takes into account not only the concept, but also the prerequisites, conditions of application and the process of judgment developing along with non-standard situations on which an accountant can express his competent opinion. The methodological framework of the study is based on the scientific developments of domestic and foreign scientists regarding the classification of professional accounting judgments and their comparative characteristics. The rese
APA, Harvard, Vancouver, ISO, and other styles
9

Vermeer, Thomas E., K. Raghunandan, and Dana A. Forgione. "Audit Fees at U.S. Non‐Profit Organizations." AUDITING: A Journal of Practice & Theory 28, no. 2 (2009): 289–303. http://dx.doi.org/10.2308/aud.2009.28.2.289.

Full text
APA, Harvard, Vancouver, ISO, and other styles
10

Vysochan, O., and T. Ivasiuk. "Accounting and analytical support of fundraising operations in organizations of non-profit sector of the economy." Economics, Entrepreneurship, Management 7, no. 2 (2020): 91–101. http://dx.doi.org/10.23939/eem2020.02.091.

Full text
Abstract:
In the modern world, organizations that have based their activities not on economic but social benefits are becoming more widespread. Non-governmental non-profit organizations bring together individuals and/or entities for meeting economic, public, social, cultural, environmental and other interests, needs for political will, religious service, etc. Such organizationsare usually not commercially active, so finding sources of funding or fundraising is an important component of their business activity. Different types of funding sources and different approaches to attracting such funding can be
APA, Harvard, Vancouver, ISO, and other styles

Dissertations / Theses on the topic "Accounting and taxes of non-profit organizations"

1

Povolná, Martina. "Volba vhodné právní formy pro ochotnický divadelní soubor." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-206528.

Full text
Abstract:
The thesis deals with the celection of suitable legal form for amateur theater group. The number of types of organizations, which are evaluated, is after the change of Civil Code quite huge and comprise besides non-profit organizations also border and mixed organizations. The main aim of thesis is to select the legal form, which is because of their characteristics the best for small amateur theater group and then set up an accountig system, which could the organization use. The amateur theater group is part of the Cultural department of the city, funded organization now. The main method is com
APA, Harvard, Vancouver, ISO, and other styles
2

Ahmad, Sadaf. "Non-profit Organizations : Development of nonprofit organization’s sustainability reports." Thesis, Högskolan i Borås, Akademin för textil, teknik och ekonomi, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-26554.

Full text
Abstract:
This study aims to analyze and evaluate three non-profit organizations regarding how their sustainability accounting reports have changed and developed between year 2017 and year 2019. The study analyzes how parameters in the sustainability index have been taken into consideration to perceive which parameters are the three non-profits organization’s focal points. In addition, the study will analyze how sustainability accounting reports meet the stakeholder's information needs. Given the prevailing issues and purpose of the study, a qualitative method is relevant to this study. The selection of
APA, Harvard, Vancouver, ISO, and other styles
3

Nguyen, Tam. "An investigation of accounting, governance and executive compensation practices in non-profit organizations : the case of UK charities." Thesis, University of Southampton, 2016. https://eprints.soton.ac.uk/404443/.

Full text
Abstract:
This thesis seeks to investigate the accounting, governance and executive compensation practices of non-profit organizations (NPOs). Specifically, this thesis explores whether UK charities engage in earnings management practices, how they implement governance practice and its effectiveness on financial accountability, and the determinants of CEO compensation in the UK charitable sector. Informed by several theoretical perspectives, namely stakeholder theory (ST), resource dependence theory (RDT) and the social theory of agency (STA), this thesis partially relies on a sample of UK charities (14
APA, Harvard, Vancouver, ISO, and other styles
4

Borgstrand, Blixt Malin, and Sofia Wiklund. "Redovisning i ideella idrottsföreningar : Hur ser de ekonomiansvariga på sitt arbete?" Thesis, Högskolan Dalarna, Företagsekonomi, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:du-30437.

Full text
Abstract:
Den svenska idrottsrörelsen har gått över från att vara en amatör- och folkrörelsebaserad verksamhet till en mer kommersiell och professionell verksamhet. Det finns ett ökat fokus på arbetet med att förbättra redovisningen hos ideella föreningar, därför att det finns en ökad oro kring kvalitén. Syftet med denna studie är att undersöka hur de ekonomiansvariga i de ideella idrottsföreningarna upplever arbetet med den ekonomiska redovisningen och utifrån detta diskutera möjliga orsaker till varför ideella idrottsföreningars redovisning varierar i kvalité. För att uppfylla syftet genomfördes åtta
APA, Harvard, Vancouver, ISO, and other styles
5

Cruz, Cassia Vanessa Olak Alves. "A relevância da informação contábil para os investidores sociais privados de entidades do terceiro setor no Brasil: uma investigação empírica." Universidade de São Paulo, 2010. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-24062010-104557/.

Full text
Abstract:
Esta tese se insere numa linha de estudos voltada a compreender o valor da informação contábil para os doadores em suas decisões de investimento nas organizações do terceiro setor. Considerando que este é um tema pouco explorado no cenário brasileiro, o objetivo desta pesquisa é investigar a relevância da informação contábil para explicar os investimentos privados em entidades do terceiro setor no Brasil, qualificadas como Organizações da Sociedade Civil de Interesse Público (OSCIP), através da análise da relação entre a informação proveniente da contabilidade e as doações e contribuições priv
APA, Harvard, Vancouver, ISO, and other styles
6

Nilsson, Johanna, and Sara Östman. "Avskrivningars påverkan på sparande : En studie baserad på bostadsrättsföreningar." Thesis, Stockholms universitet, Redovisning, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:su:diva-186564.

Full text
Abstract:
Tidigare forskning: Studien grundas framförallt på teorier om redovisningsval och desspåverkan på ekonomisk ställning, men även forskning om förståelse av finansiell information. Problem: Tidigare forskning har marginellt beforskat hur avskrivningsmetod påverkarekonomisk ställning. Dessutom används vinstdrivande organisationer i större utsträckning änicke vinstdrivande organisationer som empiriska exempel inom forskningen. Studie och syfte: Studien utreder hur sparandet hos bostadsrättsföreningar har påverkats avavskaffandet av progressiv avskrivningsmetod, till följd av införandet av K-regelv
APA, Harvard, Vancouver, ISO, and other styles
7

Ramos, Liliana Regina. "Impactos decorrentes do tratamento contábil das gratuidades em entidades beneficentes de assistência social no Rio Grande do Sul." Universidade do Vale do Rio dos Sinos, 2010. http://www.repositorio.jesuita.org.br/handle/UNISINOS/3066.

Full text
Abstract:
Submitted by Mariana Dornelles Vargas (marianadv) on 2015-03-20T16:56:17Z No. of bitstreams: 1 impactos_decorrentes.pdf: 940610 bytes, checksum: 7e73e51eadcb0e1963d6ea26a8cdb6be (MD5)<br>Made available in DSpace on 2015-03-20T16:56:17Z (GMT). No. of bitstreams: 1 impactos_decorrentes.pdf: 940610 bytes, checksum: 7e73e51eadcb0e1963d6ea26a8cdb6be (MD5) Previous issue date: 2010-08-24<br>Nenhuma<br>Este estudo busca identificar qual o tratamento contábil dado às gratuidades praticadas pelas entidades beneficentes de assistência social, mediante pesquisa documental de trinta e seis demonstra
APA, Harvard, Vancouver, ISO, and other styles
8

Fasth, Malin, and Cecilia Oscarsson. "Redovisning i Ideella Föreningar." Thesis, Linköping University, Department of Management and Economics, 2002. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-1349.

Full text
Abstract:
<p>Background: Charity and other non-profit organizations have traditionally not been subject to any particular regulation enforced by Swedish law. Recently though, accounting standards have been altered which, through the new "Bokföringslagen" as of first of January 2001, have affected accounting standards for non- profit organizations. One of the implications which the new"bokföringslagen"has for non-profit organizations in Sweden is the link which it establishes with other accounting regulations enforced by the "Årsredovisningslagen". This link will, in turn, determine which rules that appl
APA, Harvard, Vancouver, ISO, and other styles
9

Pechová, Blanka. "Problematika účetnictví a financování školské právnické osoby zřízené církví." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-81995.

Full text
Abstract:
This diploma thesis deals with the issue of accounting and financing of school legal entity established churches. It solves the regulation of school legal entity, the specifics of accounting and taxation. Furthermore, the diploma thesis focuses on sources of financing for school legal entity. The main content of the diploma thesis is the description of accounting, taxation and funding of school legal entity in certain conditions Bishop gymnasium J. N. Neumann and Primary Church School in the Czech Budweis. The diploma thesis is complemented by an analysis of the financial economy of the organi
APA, Harvard, Vancouver, ISO, and other styles
10

Soldevila, García Pilar. "El Control de gestión en organizaciones sin ánimo de lucro: el caso particular de los colegios de economistas de España." Doctoral thesis, Universitat Pompeu Fabra, 2000. http://hdl.handle.net/10803/7328.

Full text
Abstract:
Esta investigación ha identificado los instrumentos de contabilidad de gestión que los gestores de las organizaciones no lucrativas, y más concretamente de los colegios de economistas de España, utilizan y pueden utilizar como sistemas de información para el control de la gestión y para la mejora de su eficiencia, eficacia y economía. <br/>Se han realizado tres estudios empíricos: <br/>1. A los gestores de los colegios de economistas, para conocer situación y nivel de implantación de instrumentos de control de gestión .<br/>2. Se ha centrado en el análisis de la situación a nivel también de i
APA, Harvard, Vancouver, ISO, and other styles

Books on the topic "Accounting and taxes of non-profit organizations"

1

United States. Office of Management and Budget. Cost principles for non-profit organizations. GPO, 1997.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
2

State, Canada Dept of the Secretary of. Financial and Accounting Guide For Non-Profit Organizations. s.n, 1986.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
3

Research in governmental and non-profit accounting. Emerald JAI, 2009.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
4

Bihar (India). Directorate of Economics and Statistics. Report on non profit institutions in Bihar. Directorate of Economics & Statistics, Department of Planning & Development, Government of Bihar, 2012.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
5

Erens, G. Non-profit institutions information survey manual. National Education Policy Branch, Dept. of National Education, 1988.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
6

McMillan, Edward J. Essential financial considerations for not-for-profit organizations: A guide for non-accounting executives. American Society of Association Executives, 1994.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
7

Systementwurf einer Management-Erfolgsrechnung als Instrument des Controlling: Am Beispiel einer gemeinnützigen Non-Profit-Organisation für Präventiv- und Sozialmedizin. P. Lang, 1996.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
8

Larkin, Richard F. Wiley not-for-profit GAAP 98: Interpretation and application of Generally Accepted Accounting Principles for not-for-profit organizations 1998. Wiley, 1998.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
9

C, Levis Wilson, ed. Unified financial reporting system for not-for-profit organizations: A comprehensive guide to unifying GAAP, IRS Form 990, and other financial reports using a unified chart of accounts. Jossey-Bass, 2000.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
10

Canadian Institute of Chartered Accountants., ed. Audits of non-profit organizations. Canadian Institute of Chartered Accountants, 1993.

Find full text
APA, Harvard, Vancouver, ISO, and other styles

Book chapters on the topic "Accounting and taxes of non-profit organizations"

1

Wadongo, Billy, and Magdy Abdel-Kader. "Performance Management in Non-Profit Organizations." In Review of Management Accounting Research. Palgrave Macmillan UK, 2011. http://dx.doi.org/10.1057/9780230353275_17.

Full text
APA, Harvard, Vancouver, ISO, and other styles
2

"Non-profit organizations." In Strategic Management Accounting. Routledge, 2012. http://dx.doi.org/10.4324/9780080937922-20.

Full text
APA, Harvard, Vancouver, ISO, and other styles
3

"Accounting in non-profit organizations." In Managerial Economics of Non-Profit Organizations. Routledge, 2008. http://dx.doi.org/10.4324/9780203930847.ch8.

Full text
APA, Harvard, Vancouver, ISO, and other styles
4

"Accounting in non-profit organizations." In Managerial Economics of Non-Profit Organizations. Routledge, 2008. http://dx.doi.org/10.4324/9780203930847-15.

Full text
APA, Harvard, Vancouver, ISO, and other styles
5

Lin, Z. Jun, David C. Yang, and Liyan Wang. "Accounting for Governments and Non-profit Organizations." In Accounting and Auditing in China. Routledge, 2018. http://dx.doi.org/10.4324/9780429464621-9.

Full text
APA, Harvard, Vancouver, ISO, and other styles
6

"Management accounting." In Routledge Studies in the Management of Voluntary and Non-Profit Organizations. Routledge, 2002. http://dx.doi.org/10.4324/9780203996577.ch7.

Full text
APA, Harvard, Vancouver, ISO, and other styles
7

Montero-Romero, Teresa, and Magdalena Cordobés-Madueño. "Enterprise Resource Planning System (ERP) and Other Free Software for Accounting and Financial Management of Non-Profit Entities." In ICT Management in Non-Profit Organizations. IGI Global, 2014. http://dx.doi.org/10.4018/978-1-4666-5974-2.ch005.

Full text
Abstract:
The non-profit sector is interested in elaborating reliable and clear financial accounting information to achieve several objectives: to know the real volume of activity in each organization, to use it to make financial and investment decision (financial management), and to contribute to improve the management system. This chapter shows the characteristics to identify the financial management and the management accounting in non-profit organizations. This information is used to define how to build an appropriate information system to provide the decision makers with reliable, transparent, and timely information. Besides the above, it also shows the usefulness of Enterprise Resource Planning (ERP), focusing on its definition, advantages, and disadvantages, as well as developing explanations of the major free software ERP and open source systems.
APA, Harvard, Vancouver, ISO, and other styles
8

"Published accounting standards." In Routledge Studies in the Management of Voluntary and Non-Profit Organizations. Routledge, 2002. http://dx.doi.org/10.4324/9780203996577.ch4.

Full text
APA, Harvard, Vancouver, ISO, and other styles
9

"Issues in charity accounting." In Routledge Studies in the Management of Voluntary and Non-Profit Organizations. Routledge, 2002. http://dx.doi.org/10.4324/9780203996577.ch5.

Full text
APA, Harvard, Vancouver, ISO, and other styles
10

Costa, Ericka, Lee D. Parker, and Michele Andreaus. "The Rise of Social and Non-Profit Organizations and their Relevance for Social Accounting Studies." In Advances in Public Interest Accounting. Emerald Group Publishing Limited, 2014. http://dx.doi.org/10.1108/s1041-706020140000017003.

Full text
APA, Harvard, Vancouver, ISO, and other styles

Conference papers on the topic "Accounting and taxes of non-profit organizations"

1

Jiang, Leping. "Research on Accounting System of Government and Non-profit Organizations." In 8th International Conference on Management and Computer Science (ICMCS 2018). Atlantis Press, 2018. http://dx.doi.org/10.2991/icmcs-18.2018.21.

Full text
APA, Harvard, Vancouver, ISO, and other styles
2

Ramli, Nathasa Mazna, Nur Solehah Aqilah Md Ali, and Nurul Aini Muhammed. "Integrated Reporting Based on Maqasid Al-Shariah: A Proposed Framework for Islamic Non-Profit Organizations." In First Padang International Conference On Economics Education, Economics, Business and Management, Accounting and Entrepreneurship (PICEEBA 2018). Atlantis Press, 2018. http://dx.doi.org/10.2991/piceeba-18.2018.80.

Full text
APA, Harvard, Vancouver, ISO, and other styles
We offer discounts on all premium plans for authors whose works are included in thematic literature selections. Contact us to get a unique promo code!

To the bibliography