With increased competition for external funding, technological advancement, and public expectations for transparency, not-for-profit and non-governmental organizations are facing new challenges and pressures. While research has explored the roles of accounting, accountability, and performance management in nonprofit organizations, we still lack evidence on the best practices these organizations implement in the areas of accountability and performance management. This book collects and presents that evidence for the first time, offering insights to help nonprofits face these new challenges head-on.
Performance Management in Nonprofit Organizations focuses on both conventional and contemporary issues facing nonprofits, presenting evidence-based insights from leading scholars in the field. Chapters examine the design, implementation, and working of accounting, accountability, governance, and performance management measures, providing both retrospective and contemporary views, as well as critical commentaries on accounting and performance related issues in nonprofit organizations The book's contributors also offer critical commentaries on the changing role of accounting and performance management in this sector.
This research-based collection is an interesting and useful read for academics, practitioners, students, and consultants in nonprofit organizations, and is highly accessible to accounting and non-accounting audiences alike.
Table of Contents
Foreword. Preface. Part I: Introduction and Context 1. Accountability, Governance and Performance Management in Nonprofit Organizations: an Overview Zahirul Hoque and Lee D. Parker 2. Politics, Development and NGO Accountability Zahir Ahmed and Trevor Hopper 3. Terrorists and Tax-Cheats: Transforming Accountability in United States Nonprofits Leslie Oakes 4. Social Reporting for Italian Social Enterprises: Did the Italian Legislator Miss an Opportunity? Ericka Costa Part II: Issues in Financial Reporting and Regulation 5. An Unrelated Income Tax for Australia? Evelyn Brody, Oonagh Breen, Myles McGregor-Lowndes and Matthew Turnour 6. Financial Reserves: A Necessary Condition for Not-for-Profit Sustainability? Michael Booth, Myles McGregor-Lowndes, Christine Ryan and Helen Irvine 7. Regulations and Financial Reporting Practices of Micro-finance Institutions in Bangladesh Rakib Khan and Kamran Ahmed 8. UK Charity Accounting: Developments, Issues and Recent Research Ciaran Connolly, Noel Hyndman and Danielle McConville Part III: Issues in Accountability Process and Governance 9. Nonprofit Service Delivery for Government: Accountability Relationships and Mechanisms Craig Furneaux and Neal Ryan 10. What Costs Accountability? Financial Accountability, Mission and Fundraising in Nonprofits Benjamin Pawson and Vassili Joannidès 11. Patterns of Board Room Discussions around the Accountability Process in a Nonprofit Organization Vassili Joannidès, Stéphane Jaumier and Zahirul Hoque 12. Boardroom Governance: Interrogating Strategizing, Control and Accountability Processes Lee Parker and Zahirul Hoque 13. Australian Charity Reporting Reforms: Serving Private or Public Interests? Phil Saj Part IV: Issues in Performance Management and Risk 14. Conceptualizing Performance in the Not-for-Profit Sector: A Tale of Two Theories Basil Tucker 15. Board Monitoring and the Balanced Scorecard: Challenges in Realizing Potential Alan Hough, Myles McGregor-Lowndes and Christine Ryan 16. Government Grants – an Abrogation or Management of Financial Risks? Debra Morris, Myles McGregor-Lowndes and Julie-Ann Tarr 17. Performing Civil Society Chandana Alawattage, Danture Wickramasinghe and Anula Tennakoon
Zahirul Hoque is Professor of Accounting at La Trobe University, Melbourne, Australia. He is the founding editor-in-chief of the Journal of Accounting & Organizational Change. He is author of three accounting books and has published in a number of top-tiered accounting journals.Lee Parker is a Professor in the School of Accounting at RMIT University, Melbourne, Australia. He has held posts in Australasia, UK, North America and Asia and has published in over 200 articles and books on management and accounting, including the non-profit sector, internationally.