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Accounting as a Tool for Legitimization of Nonprofit Organizations

Daniel Tinkelman

Journal of Governmental & Nonprofit Accounting2023https://doi.org/10.2308/jogna-2022-013article
AJG 1ABDC B
Weight
0.47

Abstract

This article introduces students and new scholars to key issues in nonprofit accounting research. Three historic vignettes illustrate the key role of accounting and internal controls in legitimizing and delegitimizing nonprofit organizations. Building on these vignettes, I explore five key topics: the use of accounting reports and controls to mitigate principal-agent problems, issues caused by problematic accounting measures, strategic reaction by nonprofit organizations to being measured, differential benefits of particular measures to different organizations, and the ability of users to understand measures. JEL Classifications: L3; M42.

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https://doi.org/https://doi.org/10.2308/jogna-2022-013

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@article{daniel2023,
  title        = {{Accounting as a Tool for Legitimization of Nonprofit Organizations}},
  author       = {Daniel Tinkelman},
  journal      = {Journal of Governmental & Nonprofit Accounting},
  year         = {2023},
  doi          = {https://doi.org/https://doi.org/10.2308/jogna-2022-013},
}

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Accounting as a Tool for Legitimization of Nonprofit Organizations

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Evidence weight

0.47

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.32 × 0.4 = 0.13
M · momentum0.80 × 0.15 = 0.12
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.