Academic literature on the topic 'Finance management of a non-profit'

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Journal articles on the topic "Finance management of a non-profit"

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Wardani, Agung Sri, Bambang Herwanto, and Ratnawati Hari Prayitno. "Evaluasi Pengelolaan Organisasi Non Profit Untuk Menunjang Transparansi Dan Akuntabilitas Bagi Donatur." BIP's : JURNAL BISNIS PERSPEKTIF 10, no. 1 (2019): 51–65. http://dx.doi.org/10.37477/bip.v10i1.45.

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Financial statement is one of the essential thing in managing finance in an organization. Both profit oriented organizations and non profit oriented organizations requires relevant, reliable, comparable and understandable information in financial statements presented. Moreover, the non profit organizations, which the largest source of funding is donated from donors, the possibility of fraud becomes bigger. It is usually done by several parties, even by the management itself. Therefore, the diclosure of relevant, reliable, comparable, and understandable financial statements, are necessary done
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Wardani, Agung Sri, Bambang Herwanto, and Ratnawati Hari Prayitno. "Evaluasi Pengelolaan Organisasi Non Profit Untuk Menunjang Transparansi Dan Akuntabilitas Bagi Donatur." BIP's JURNAL BISNIS PERSPEKTIF 10, no. 1 (2018): 51–65. http://dx.doi.org/10.37477/bip.v10i1.52.

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Financial statement is one of the essential thing in managing finance in an organization. Both profit oriented organizations and non profit oriented organizations requires relevant, reliable, comparable and understandable information in financial statements presented. Moreover, the non profit organizations, which the largest source of funding is donated from donors, the possibility of fraud becomes bigger. It is usually done by several parties, even by the management itself. Therefore, the diclosure of relevant, reliable, comparable, and understandable financial statements, are necessary done
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Claeyé, Frederik. "Contextualising non‐profit management in Sub‐Sahara Africa." African Journal of Economic and Management Studies 3, no. 2 (2012): 159–83. http://dx.doi.org/10.1108/20400701211264983.

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PurposeThe purpose of this paper is to offer a framework for the analysis of the power dynamics shaping the emergence of hybrid management systems in sub‐Sahara Africa. It aims to achieve this by showing how insights from postcolonial theory can further enrich cross‐cultural management theory.Design/methodology/approachThe mainstream perspectives in current cross‐cultural management literature are reviewed as a basis for the development of a theoretical framework that emphasises cross‐cultural interaction and a consideration of the power dynamics surrounding non‐profit organisations operating
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Кучин, Михаил, Mikhail Kuchin, Елена Бокарева, et al. "Endowment in the system of higher education: Management specifics." Services in Russia and abroad 8, no. 5 (2014): 184–95. http://dx.doi.org/10.12737/5374.

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Legislation in many countries promotes the creation of endowment as a generator of
 value deployed to finance the activities of non-for-profit organizations, which, having built the endowment fund, obtains a steady and long-term source for financing its functions.
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Кулькова and Varvara Kulkova. "TRANSFORMATION OF INTERNAL STABILITY SOCIALLY ORIENTED NON-PROFIT ORGANIZATIONS." Central Russian Journal of Social Sciences 10, no. 5 (2015): 197–204. http://dx.doi.org/10.12737/14349.

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The article presents the results of the study of the components of the inner stability of NPOs in the case of daily practice in 2011-2014, three non-profit organizations of the Republic of Tatarstan (RT), various forms included in the register of NPOs. On the basis of monitoring of sites of NPOs, study of primary documents, expert survey the analysis of the components of internal sustainability of NPOs was conducted: management, internal image, staff, finance, services, and marketing. It is revealed: in the given time period there is no substantial transformation of internal sustainability of
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BATEMAN, HAZEL, and SUSAN THORP. "Decentralized investment management: an analysis of non-profit pension funds." Journal of Pension Economics and Finance 6, no. 1 (2007): 21–44. http://dx.doi.org/10.1017/s1474747206002484.

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We investigate delegated investment management in private pension accounts using data from Australian accumulation (superannuation) funds. In Australian non-profit pension funds, trustees choose investment managers on behalf of members. We find that funds with many delegated managers have higher risk-adjusted returns than those with few. However funds with 13 or less specialized managers show no improvement over funds with a single diversified manager. All do worse than a benchmark portfolio of asset-class indices. Further, by using random selection to mimic the choices of an uninformed indivi
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Fitri, Fitriyana, Komala Adriyani, and Catur Ragil Sutrisno. "PROFIT DISTRIBUTION MANAGEMENT PADA BANK SYARIAH." MALIA: Journal of Islamic Banking and Finance 2, no. 1 (2018): 31. http://dx.doi.org/10.21043/malia.v2i1.4758.

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This study aims to analyze the influence of the proportion of third party funds (DPK), operational cost to operating income (BOPO), financing to deposit ratio (FDR), bank size and capital adequacy ratio (CAR) to profit distribution management at Sharia Bank. The population is all Sharia Commercial Banks in Indonesia, the period of 2012-2015. Samples were taken using purposive sampling technique. The results show that third party funds (DPK), finance to deposit ratio (FDR) and bank size have no significant effect on profit distribution management (PDM). While BOPO and capital adequacy ratio (CA
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Chen, Yenming J., Henry Tsai, and Yi-Fen Liu. "Supply chain finance risk management." Tourism Economics 24, no. 5 (2018): 593–614. http://dx.doi.org/10.1177/1354816618762187.

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Based on mechanism design theory on asymmetric information, this study devises a selectable menu of contracts with price discounts and trade credit rates and proposes strategies for mitigating the risk of payment default when a tourism service provider trades with unfamiliar tour operators. Tourism service providers are suggested to remain conservative under a positive economic condition and progressive under a moderate economic condition when engaging in a new business opportunity. However, a fringe level of progressivism may be maintained under a moderate economy and a low-risk environment.
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Fianto, Bayu Arie, Christopher Gan, and Baiding Hu. "Financing from Islamic microfinance institutions: evidence from Indonesia." Agricultural Finance Review 79, no. 5 (2019): 633–45. http://dx.doi.org/10.1108/afr-10-2018-0091.

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Purpose The purpose of this paper is to investigate factors that determine rural households’ access to finance provided by Islamic microfinance institutions (MFIs) in Indonesia. Design/methodology/approach A two-year panel data set with logistic regression is used to identify the determinants of access to finance by rural households. The study sample comprises of 289 Islamic MFIs’ clients and 140 non-clients from East Java, Indonesia. The clients consist of 111 rural households with profit and loss sharing (PLS) schemes, 162 clients with non-profit and loss sharing (non-PLS) schemes and 16 cli
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Lestari, Okti Duwi, and Yuli Chomsatu Samrotun. "Trend of Profit Management in the Company Financial and Non Financed Registers in Indonesia Exchange." JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) 4, no. 3 (2020): 423–35. http://dx.doi.org/10.36555/jasa.v4i3.1382.

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This study aimsto determine the tendency of earnings management in financial and non-financial companies listed on the Indonesia Stock Exchange. This Analysis uses independent variables of institutional ownership, audit committee, independent commissioner, audit quality and leverage as well as for the independent variable earnings management. The datasource of this research isq uantitative data obtained from andiinon-finance (hotels & tourism) for the 2016-2018 period. The research method uses purposive sampling and statistical methods using multiple linearregression analysis. The sample o
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Dissertations / Theses on the topic "Finance management of a non-profit"

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Weideman, Eleanor. "Donor decision making in a non-profit religious organisation." Thesis, Stellenbosch : Stellenbosch University, 2012. http://hdl.handle.net/10019.1/71794.

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Thesis (PhD)--Stellenbosch University, 2012.<br>ENGLISH ABSTRACT: The non-profit sector has grown and changed substantially since its origins more than 2 000 years ago. At present there is an increase in organised voluntary activity around the globe, which reflects a set of social and technological changes, as well as an increasing lack of confidence in the ability of the state to render certain vital services. NPOs that do not work in the fields of housing, the aged, HIV/AIDS and education, for instance organisations doing missionary work, are faced with the difficult task of procuring funds
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Seidner, Blake. "The Balance Between Financial and Quality Performance in For-Profit Hospitals versus Non-Profit Hospitals." Scholarship @ Claremont, 2018. http://scholarship.claremont.edu/cmc_theses/1950.

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Recent trends of financial distress for non-profit hospitals and the uptick in acquisition of these hospitals by for-profit entities indicate different focuses from the management of each type of hospital. Using data on hospital quality and basic financial measures, this study examines shift in the balance of financial and quality performance. The dataset focuses on private non-profit and for-profit hospitals with low bed counts, ranging from 50-200 total beds. Results indicate a positive relationship between for-profit status and basic financial performance measures, such as profitability, an
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Peirce, Jeffrey R. "Cash management in the religious non-profit sector : a survey of three manor denominations' practices /." Thesis, This resource online, 1994. http://scholar.lib.vt.edu/theses/available/etd-07212009-040425/.

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Jiang, Yuxiang. "Bank competition, earnings management and profit persistence." Thesis, University of Glasgow, 2018. http://theses.gla.ac.uk/38943/.

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This thesis examines the impact of competition and earnings management on bank earnings persistence by exploiting natural experiments (IBBEA and SOX). Chapter three examines how competition affects bank earnings persistence by exploiting a natural experiment following interstate banking deregulation that increased bank competition. We find that bank earnings adjustment speed (which equals one minus earnings persistence in partial adjustment model) increases after their states implement this deregulation. We find the impact from the competition on earnings persistence is solid and consistent us
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Moore, Jacob D. "A STUDY OF UNIVERSITY ENDOWMENTS: SIZE, PERFORMANCE, AND ALLOCATION." Ohio University Honors Tutorial College / OhioLINK, 2017. http://rave.ohiolink.edu/etdc/view?acc_num=ouhonors1492782291165007.

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de, Oliveira Crevelari Hane E. "A Different Perspective on the Debate Between Nonprofit and For-Profit Microfinance Organizations." DigitalCommons@USU, 2017. http://digitalcommons.usu.edu/etd/6833.

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Microfinance for-profit organizations flooded the market in the early 2000's when microcredit demonstrated profitability. Ever since, an intense debate arose contesting the morality of profiting from the poor. Many for-profit micro finance institutions were accused of predatory lending through high interest rates and aggressive marketing and payment collection. In this paper, I examine the validity of the arguments for and against for-profits by extensively comparing the different target audiences of the charity sector and the private sector and the main arguments of each side. I conclude that
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Salem, Rami Ibrahim A. "The relationship between earnings management and volunary disclosure quality in Islamic and non-Islamic banks : the case of Mena Region." Thesis, University of Central Lancashire, 2018. http://clok.uclan.ac.uk/25455/.

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The aim of the current study is to investigate the relationship between earnings management (EM) and voluntary disclosure quality (VDQ) on Islamic and non-Islamic banks (IBs and NIBs) listed in Middle East and North African (MENA) countries during the period from 2006 to 2015. In accordance with the empirical work of Kanagaretnam et al., (2004) and Yasuda et al., (2004), the two-stage and modified Jones models were employed as major and alternative models respectively to measure EM practices. The multidimensional method of Beretta & Bozzolan (2008) was developed in order to measure VDQ. The pa
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Assid, Tonya. "The early music ensemble in 21st century America." Thesis, connect to online resource, 2003. http://www.library.unt.edu/theses/open/20033/assid%5Ftonya/index.htm.

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Turbide, Johanne. "Management accounting systems and the exercise of interpersonal power in organizations : observations from an 'accounting free' zone : the case of not-for-profit performing arts organisations." Thesis, University of Warwick, 1997. http://wrap.warwick.ac.uk/36335/.

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This thesis has two main concerns. First it attempts to shed new light on the ways in which alternative "critical" approaches have developed within management accounting research, over the past two decades, to challenge approaches which depict accounting in organizations as a rational, objective and value-free device. My literature review analyses the range of issues covered by the new approaches, and their boundaries, and suggests that, to date, the more significant contributions have taken place at the theoretical level, although an increasing amount of empirical research is coming through.
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Majoni, Akios. "Mitigating secondary agency problems: examining the impact of share option compensation for non-executive directors on CEO pay incentives and earnings management." Doctoral thesis, Faculty of Commerce, 2019. https://hdl.handle.net/11427/31675.

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This thesis investigates the following objectives: first, it analyses trends in share option compensation for NEDs during the pre–King III period (before they were stopped). The idea is to determine whether the decision to stop them was triggered by a significant increase in their use. The trend analysis is extended to observe changes in the use of share options for NEDs over the full sample period. The intention of this sub–objective is to measure the extent of compliance to King III’s requirement to stop the use of share option compensation for NEDs. Second, the study exploits the natural ex
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Books on the topic "Finance management of a non-profit"

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T. L. C. M. Groot. Financieël management van non-profit organisaties. Wolters-Noordhoff, 1985.

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Becker, Sarah. Off your duffs & up the assets: Common sense for non-profit managers. Farnsworth Pub. Co., 1985.

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Leech, D. J. Project management for profit. Ellis Horwood, 1990.

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Financial management for non-specialists. Prentice Hall, 1997.

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Atrill, Peter. Financial management for non-specialists. 2nd ed. Financial Times Management, 2000.

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Weggen, Jenny. Vertrauen, Solidarität und Emotionen in Non-Profit-Organisationen. Eine soziologische Analyse des Dritten Sektors in Deutschland. Hamburg University Press, 2017.

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Finance for non-financial managers. Mandarin, 1993.

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Marsh, Clive. Financial management for non-financial managers. Kogan Page, 2012.

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Edward J., CPA, CAE McMillan. Not-for-Profit Budgeting and Financial Management. John Wiley & Sons, Ltd., 2003.

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Ferguson, Roy C. Managing for profit in commercial agriculture. Prentice Hall, 1990.

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Book chapters on the topic "Finance management of a non-profit"

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Goel, Sandeep. "Working capital management." In Finance for Non-Finance People. Routledge India, 2019. http://dx.doi.org/10.4324/9780429196669-19.

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Goel, Sandeep. "Nature of financial management." In Finance for Non-Finance People. Routledge India, 2019. http://dx.doi.org/10.4324/9780429196669-12.

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Cammack, John. "Building bridges between finance and non-finance people." In Communicating Financial Management with Non-finance People. Practical Action Publishing, 2012. http://dx.doi.org/10.3362/9781780440521.002.

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Cammack, John. "Communication and financial management." In Communicating Financial Management with Non-finance People. Practical Action Publishing, 2012. http://dx.doi.org/10.3362/9781780440521.001.

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Cammack, John. "Communicating financial management with stakeholders." In Communicating Financial Management with Non-finance People. Practical Action Publishing, 2012. http://dx.doi.org/10.3362/9781780440521.007.

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Cammack, John. "Facilitating training and learning to communicate finance." In Communicating Financial Management with Non-finance People. Practical Action Publishing, 2012. http://dx.doi.org/10.3362/9781780440521.008.

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Cammack, John. "Prelims - Communicating Financial Management with Non-finance People." In Communicating Financial Management with Non-finance People. Practical Action Publishing, 2012. http://dx.doi.org/10.3362/9781780440521.000.

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Cammack, John. "Back Matter - Communicating Financial Management with Non-finance People." In Communicating Financial Management with Non-finance People. Practical Action Publishing, 2012. http://dx.doi.org/10.3362/9781780440521.010.

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Migliorelli, Marco, and Vladimiro Marini. "Sustainability-Related Risks, Risk Management Frameworks and Non-financial Disclosure." In Palgrave Studies in Impact Finance. Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-54530-7_4.

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Cammack, John. "Communicating cross-culturally." In Communicating Financial Management with Non-finance People. Practical Action Publishing, 2012. http://dx.doi.org/10.3362/9781780440521.003.

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Conference papers on the topic "Finance management of a non-profit"

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Kartika, Rika, Siti Jubaedah, and Apri Dwi Astuti. "The Influence of Financing to Deposit Ratio, Return on Assets and Non Performing Finance on Profit Sharing Finance of Sharia Banks in Indonesia." In 1st International Conference on Accounting, Management and Entrepreneurship (ICAMER 2019). Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.200305.034.

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"The transformation of commercial Banks' profit model under the impact of Internet finance." In 2020 Conference on Economics and Management. Scholar Publishing Group, 2020. http://dx.doi.org/10.38007/proceedings.0000496.

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Birškytė, Liucija. "The impact of government debt on public finance stability in Lithuania." In Contemporary Issues in Business, Management and Economics Engineering. Vilnius Gediminas Technical University, 2019. http://dx.doi.org/10.3846/cibmee.2019.030.

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Purpose – though the global financial crisis is well behind us several EU countries continue to experience problems with public finance stability and need to cope with the consequences of high public debt. The purpose of the article is to find the relationship between government debt and of public finance stability in Lithuania. Research methodology – in order to achieve the aim of the article Financial Stability Index (FSI) for Lithuania has been created. It is based on theory and previous research. To find the determinants of FSI the multiple regression analysis model was specified and teste
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Liu, Manduo. "A Profit Target-Oriented Pricing Model of Internet Finance Product in Commercial Bank." In 2017 2nd International Conference on Modern Management, Education Technology, and Social Science (MMETSS 2017). Atlantis Press, 2017. http://dx.doi.org/10.2991/mmetss-17.2017.2.

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Ilg, Markus, and Alexander Baumeister. "Risk-Return-Management for Non-Finance-Businesses Value Based Risk Reporting and Management Control of Business Units." In Annual International Conference on Accounting and Finance. Global Science & Technology Forum (GSTF), 2011. http://dx.doi.org/10.5176/978-981-08-8957-9_af-055.

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Pavić, Ivana, Ivana Mamić Sačer, and Lajoš Žager. "Challenges, Advantages and Disadvantages in Implementation of Ifrs 15 in Different Industries." In 2nd International Conference on Business, Management and Finance. Acavent, 2019. http://dx.doi.org/10.33422/2nd.icbmf.2019.11.769.

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The accounting rules related to revenues’ recognition and measurement have not been changed for many years, and have been listed in International Accounting Standard 18 – Revenues, which has been in use since 1984. Practice has shown that the standard is no longer an adequate basis for revenue recognition and therefore the International Accounting Standards Board (IASB) in cooperation with American FASB has created and published a new accounting standard that addresses the issue of revenue recognition – IFRS 15 – Revenues from Contracts with Customers. This standard supersedes the application
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Alhadab, M. "Do Non-Audit Service Fees Associate with Accrual Earnings Management during the IPO?" In Annual International Conference on Accounting and Finance. Global Science & Technology Forum (GSTF), 2015. http://dx.doi.org/10.5176/2251-1997_af15.62.

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Gardiner, A. W. "A New Managerial Approach of Integrated Contracted Services and Outsourcing Non-Core Activities." In Oil and Gas Economics, Finance and Management Conference. Society of Petroleum Engineers, 1994. http://dx.doi.org/10.2118/28185-ms.

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BONO, J. "Non-Commercial Risk And Financing Energy Investments In The Least Developed Countries - The Case Of Africa -." In Oil and Gas Economics, Finance and Management Conference. Society of Petroleum Engineers, 1992. http://dx.doi.org/10.2118/24248-ms.

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Yang, Yong, and Wenna Guo. "Analysis on the Non-equilibrium Problems and Causes of China's Finance." In Proceedings of the 1st International Symposium on Economic Development and Management Innovation (EDMI 2019). Atlantis Press, 2019. http://dx.doi.org/10.2991/edmi-19.2019.8.

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Reports on the topic "Finance management of a non-profit"

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Vasilenko, L. A., P. P. Makagonov, V. G. Chumak, L. P. Goverdovskaya, and T. E. Vodovatova. Interaction of municipal and state management structures with non-profit public organizations. ANO-Izdatelstvo-SNC-RAN, 2002. http://dx.doi.org/10.18411/vasilenko-2-12.

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