The notion of accountability in nonprofits suggests that these organisations should disclose
financial and non-financial practices following a holistic model. In practice, the interest of …

Nonprofit organizations (NPOs) have access to a limited amount of funding which must
finance multiple activities. The challenge of allocating resources includes setting an …

We address the impact of financial flexibility on organizational performance in a not-for-profit
(NFP) setting. Specifically, we examine the link between donor-imposed financial inflexibility …

This study investigates how public charities respond to the public support test—an IRS
requirement that at least one-third of a public charity's financial support is derived from …

Despite more than $769 million in charitable gifts in 2013, US nonprofit organizations lost
$735 million in lapsed and reduced gifts. Donor attrition is a problem for most charitable …

Nonprofit leaders often experience a reduction in funding for various reasons, which can
jeopardize the organization's financial sustainability and even its continued existence. As a …

Fraud has had disturbing effects which can hurt many nonprofits. Having weak practices can
increase risk and invite perpetrators. Small nonprofit organizations are especially at risk. The …

Sažetak Cilj rada je istražiti podatke iz financijskih izvještaja nevladinih organizacija koje
utječu na spremnost donora na doniranje. Koristeći logističku regresiju, nastojalo se …

The Impact of Viability, Availability, and Reputation on Donor Contribution Decisions Page 1
MANAGEMENT ACCOUNTING QUARTERLY SUMMER 2023, VOL. 24, NO. 3 1 It is vitally …

The purpose of this paper is to provide an overview of the existing body of literature on the
vulnerabilities of nongovernmental sector. A review of previous literature based on 12 …