UID:
almahu_9949383499402882
Umfang:
1 online resource (xix, 178 pages).
ISBN:
0429059051
,
9780429602535
,
0429602537
,
9780429608056
,
0429608055
,
9780429597015
,
0429597010
,
9780429059056
Serie:
Routledge studies in accounting ; 34
Inhalt:
"In recent years, nonprofit and voluntary organisations have faced challenges and unanticipated pressures as a result of increased competition for funding, technological advancements, the need to comply with government regulations, and increased social and community expectations regarding greater accountability and transparency. Cost accounting and cost management tools are considered a means to provide adequate and quality information for management control for all sorts of organisations, including nonprofits. Using empirical evidence from the Australian nonprofit sector, this research monograph offers insight into how nonprofit and voluntary organisations control and manage the costs of their operation and projects through cost accounting and cost management tools. The book will be of benefit to a range of stakeholders in the sector, including financial and management accountants, accounting professional bodies, the government, policymakers, academics, consultants, and operational managers"--
Anmerkung:
List of abbreviations -- Background, introduction and aims -- Introduction -- Background and context -- Aims of the study -- Problems and significance -- Research outcomes -- Research design and method -- Structure of the book -- Conclusions -- References -- Further reading -- The nonprofit and voluntary sector in Australia -- Introduction -- Terminologies -- Conclusions -- References -- Further reading -- Additional resources -- Accountability and governance mechanisms for nonprofit organisations: an international perspective -- Introduction -- Regulations in the United States -- Regulations in Canada -- Regulations in the United Kingdom -- Regulations in New Zealand -- Accounting and accountability mechanisms in Australia -- Conclusions -- References -- Further reading -- Additional resources -- Cost management and accounting research literature: an overview -- Introduction -- Review approach -- Concepts -- Review findings -- Cost accounting practices in nonprofit organisations -- Developing cost models and cost methodologies -- Relevance of funding in costing of services -- Conclusions -- References -- Further reading -- Theory of cost management and research propositions -- Introduction -- Theories of cost management and accounting -- Transaction cost theory -- Information economics -- Our research focus -- Contingency theory and cost accounting practices -- Conclusions -- References -- Further reading -- Study design and methods -- Introduction -- Study design -- Methods -- Sources of data -- Variables and their measures -- Interviews: case studies -- Focus group presentation -- Data analysis -- Conclusions -- References -- Further reading -- Survey results -- Introduction -- Profile of participating organisations -- Costing system background -- Costing system features -- Cost system inputs -- Cost recognition, cost allocation and cost measurement -- Cost report -- Usage of cost information -- Cost system design functionality -- Rationales for cost system adoption and usage -- Relevance and usefulness of cost data -- Integration of costing system -- System effectiveness -- Organisational performance -- Conclusions -- References -- Further reading -- Findings from case studies -- Introduction -- Case study 1: NFP Alfa -- Case study 2: NFP Bravo -- Case study 3: NFP Charli -- Comparative analysis -- Key findings, conclusions and implications for practice -- References -- Further reading -- Conclusions and implications -- Introduction -- What we found and why -- Implications for practice -- Limitations and further research -- Concluding remarks -- Appendices - Glossary.
Weitere Ausg.:
Print version: Hoque, Zahirul. Cost management for nonprofit and voluntary organisations Milton Park, Abingdon, Oxon ; New York, NY : Routledge, 2020. ISBN 9780367179878
Sprache:
Englisch
Schlagwort(e):
Electronic books.
;
Electronic books.
URL:
https://www.taylorfrancis.com/books/9780429059056
