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Financial Management in the Voluntary Sector : New Challenges.
・ISBN 978-0-415-22159-7 hard GB£ 210.00
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・ISBN 978-0-415-22160-3 paper GB£ 68.99
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電子版あり 大学・学術機関向け電子ブック（eBook）ISBN 978-0-429-24228-1
| 著者・編者 | Palmer, Paul / Randall, Adrian, |
|---|---|
| シリーズ | Routledge Studies in the Management of Voluntary and Non-Profit Organizations |
| 出版社 | (Routledge, UK) |
| 出版年月 | 2002 |
| ページ数 | xv, 304 pp. |
| 言語 | ENG |
| ニュース番号 | ＜476-208 478-237＞ |
解説
The voluntary sector contains over 50,000 organizations, 320,000 paid staff, and 3 million volunteers. The accounting and financial management of organizations in this sector poses as many difficulties as that of major for-profit organizations, if not more so, given the absence of the profit motive upon which much traditional accounting, finance practice and theory has been developed.
This book explores the unique environmental, managerial and philosophical aspects of voluntary organizations as well as the technical specialist characteristics of financial accounting, auditing and taxation that differentiate their role.
Introducing and providing descriptions of the main applications of accounting and finance applicable to the role of financial manager, this book uses real life case studies and examines the debates presented by other writers in the field. This key book helps readers make their own critical judgements, and contributes to their understanding of the distinctiveness of voluntary sector accounting and financial management.