Abstract:Purpose
US tax-exempt nonprofits are chronically underdeveloped when it comes to reporting, communicating and comparing the value they create. This paper aims to explore an approach to address these reporting and disclosure issues, for the purpose of sustainability and impact.
Design/methodology/approach
First, the authors ask and then answer: is it time to clean up US tax-exempt nonprofit reporting? Second, the authors develop a theoretical argument, based on commensuration of impact, for a specific tax-exe… Show more
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