FACTORS INFLUENCING THE ACCOUNTING INFORMATION REPORTING OF NON-PROFIT ORGANIZATIONS – A THEORETICAL APPROACH
In the activity of any economic entity, the efficiency of the use of resources, especially new investments, has a primary place in making decisions to achieve the proposed objectives. The same approach can be found in non-profit entities. The mission of non-profit organizations is not to make any...
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| Main Authors: | , , |
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| Format: | Article |
| Language: | deu |
| Published: |
University of Oradea
2023-07-01
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| Series: | Annals of the University of Oradea: Economic Science |
| Subjects: | |
| Online Access: | https://anale.steconomiceuoradea.ro/en/wp-content/uploads/2024/02/AUOES.July_.202324.pdf |
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| Summary: | In the activity of any economic entity, the efficiency of the use of resources,
especially new investments, has a primary place in making decisions to achieve the proposed
objectives. The same approach can be found in non-profit entities. The mission of non-profit
organizations is not to make any profit but to help others, to protect human and moral values,
or to protect the environment. The funds necessary for carrying out the activity do not
represent income from the carrying out of the object of activity but primarily represent the
participation of civil society and natural or legal persons interested in partnerships with
non-profit organizations by offering them donations or sponsorships. The annual reporting
of these organizations reveals more and more aspects regarding the efficiency and
effectiveness of resources and the way of fulfilling their missions. This research has as its
primary objective the identification of users of accounting information provided by nonprofit organizations and the factors that can influence how they report their activity. The
research directions aimed to find answers regarding the users of accounting information,
the mandatory and voluntary information presented in the annual reporting, the availability
of disclosure of information to stakeholders, and the increase of trust and sustainability of
NGOs. In this regard, the specialized literature and the legislation in the field regarding
mandatory reporting information was studied, as well as the transparency of the voluntary
ones in response to the management's responsibility towards the stakeholders in the
organization's mission. The conclusions formulated concern the stakeholders, the
influencing factors, and the types of information on which they could present presentation
claims in the annual reporting. |
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| ISSN: | 1222-569X 1582-5450 |